Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

How can I make art that face people in their everyday lives, which is integrated into their lives, becoming a part of the discussions both in the mundane and in the room of society? Can I do this by working with performative interpretations that are participatory driven? I have explored how artists and participants can create spaces that are both open and confiden- ce-building, and how they at the same time enable us to question established norms. How to engage in dialogues concerning social, political and existential issues like; What is freedom for me - What is freedom to you? What is it that is important? Which topics are never upraised for discussion?The project is about putting thoughts, experiences and bodies (my own, the participants and the viewer?s) in relation to each other and to the location and context they are in. It ?s about creating a broader perspective where everyone?s voice is important and can take place.

This study is a thorough comparison between what people think about the website www.sl.se, which is a Swedish web-based travel planner for Stockholm metropolitan public transport (such as subways, busses and suburban trains), and how these views compares to the design of the actual website itself. The travel planner offers a wide range of functions and services for their targeted audience to find the fastest route between their current location and their destination. These functions are for example real time information on hold ups and malfunctions on different travel routes, and an interactive map of specific destinations so that the user can get a clear view of the area and nearby traffic stops. But how much does the average user care for these functions, and how often are they used on an average visit? What are the users? motivations when they visit the site? Earlier research suggested that there are services and functions on this website that are useful and well crafted, but that some people may not be aware of.

Due to globalization, decentralization and the capitalist system's need to physical location cities have become increasingly important economic spheres during thee last decades. City mayors are seen as increasingly important actors, who can shape the future economic development of their cities through networking with businesses and strategic policy development. Therefore several European countries have introduced mayor reforms to enable mayors to take a bigger responsibility for the local development. These reforms raise interesting questions concerning what leadership changes they produce at the local level and if there is a difference between local leaders and leadership in different countries. This paper further explores the connection between the local leader and the locality since this relationship often has been neglect in studies concerning mayor reforms.

The majority of all power cuts that affects individuals and communities are caused by earth faults on the power transmission lines at 10kV and 20kV level [1]. If these power cuts could be eliminated, less disturbances and interrupts would lead to large amounts of money savings.Swedish Neutral has developed such a protection system. When an earth fault occurs power is injected into the neutral point of the transformer. The RCC (Residual Current Compensation) protection calculates a compensation current exactly 180 degrees out of phase to the fault current. Doing this, the voltage at the fault location becomes very close to zero, without affecting the power transmission.The protection system can only compensate automatically for the fundamental frequency (50Hz), and manually for the 3rd, 5th, 7th and 9th harmonics.

NMD 100 is a notes and media dispensing machine, manufactured by De La Rue Ltd, located in Flen, Sweden. The customers, mainly bank offices, have expressed a need for a more comprehensive description of errors occurring from time to time in their machines. In order to acquire a BSc-degree in Computer and Electronics Technology at the University of Linköping I have carried out a diploma work, regarding new computer programs to fulfil the customers? wishes. The machine NMD 100 is connected to its PC through handshaking.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The world is facing huge challenges to overcome the climate crisis. A contributing actor to the environmental footprints are the textile industry and their production processes, which highlights the importance to act. The purpose of this study is therefore to investigate how a middle size company's purchase- and design department work to contribute to sustainable fashion and sustainable consumption. As well as to examine the challenges and possibilities that the fashion company faces in its sustainability work. The qualitative study has been prepared and is based on 15 interviews with employees in the purchase- and design department.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

The last hundred years humans have drastically changed the amount of available nitrogen in nature. Today human activities release twice as much available nitrogen as all natural processes are doing together. We also have degraded nature´s possibilities to take care of nitrogen through the draining of wetlands and straightening of rivers. In order to regain the potential of nitrogen retention in the water systems there now requires a reshape of the landscape we live in. A planned expansion of the mining activities in Garpenberg, Dalarna, would double the content of nitrogen in the waters below the mine.

The Landscape Architecture Program at SLU, Ultuna provide several design courses. Within these courses, students are mainly introduced to one type of design process, a process based on the specific site and its conditions, known as Genius Loci. This report presents a course and a design methodology from Cornell University which aims to provide students with tools for a more conceptual way of thinking about design and architecture. The design method is presented in two stages. First an introduction to the course description and objectives.

The concept of Enterprise Architecture (EA) has become increasingly common within enterprises today and aims to describe an enterprise?s structure in a standardized way. Implementing EA within an enterprise is a way to describe the how various domains affect each other and by defining uniform procedures and guidelines, particularly in the link between IT-activities and business activities, you can streamline you enterprise. An effective EA is a huge asset for an enterprise since it enables the full usage of the business potential of the IT-domain. However a malfunctioning EA can lead to an enormous drain of valuable organizational resources.

Half of Sweden's productive forest land is owned by individual forest owners. Research studies show that forest owners have more objectives with their forest than a high net present value, and that the suggestions of the forest management plans doesn?t always correspond to the forest owners? objectives. Through a qualitative study we conducted a discussion about objectives at stand level with the aim of making a more specific formulation of the forest owners? objectives. We asked about the forest owners' objectives at stand level, what forest management they conduct in order to achieve the objectives and how this management affects the net present value of the property. Based on the results of the interviews, we analyzed what kind of factors decide where the objectives place themselves in the landscape and if the objectives at stand level are consistent with the overall objectives for the property. Many forest owners questioned the idea of talking about objectives at stand level, and they didn?t always have their objectives clearly defined.

The majority of free content on the internet is financed by online advertising. A requirement for thismodel to work is that the visitors see the ads. The emergence of ad-blocking software has shifted thepower from the advertiser?s choice of publishing ads to the consumer?s choice of viewing ads. Weexamine the consumers? opinions regarding the use of ad-blocking software and compare them to theopinions of companies using online advertisement.

This essay discuss if Bronze Age cult houses were present at Gotland during the Bronze Age. Bronze Age cult houses are a well know phenomenon on mainland Sweden but because of inventory problems no Bronze Age cult houses have been found on Gotland. The main reason for the inventory problems are the Iron Age house foundations that are present in a large number on Gotland, the cult houses and the Iron Age houses have some design details that makes them difficult to separate from each other. In this essay a number of criteria are presented to help separate cult houses from the Iron Age house foundations. Three criteria?s regarding cult houses on Gotland is also presented in this essay.Two house foundations that PhD student Joakim Wehlin, University of Gothenburg and Gotland University, found in Vallstena parish, Gotland, are presented in this essay.