Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

There is a change happening in the Swedish market of commerce. Studies indicate that the trend of the last decades; that external shopping centres are more attractive than centres of commerce, is about to turn. It is predicted that the centre of commerce will be the most attractive in the future.No matter how the market will develop, it is important for merchants to take account of their customers by understanding their behaviour and preferences concerning what constitute an attractive marketplace. A marketplace is attractive in terms of the characteristics that creates its offer, these characteristics are called "determinants of attractiveness." This paper is based on a field study of 200 consumers in Norrtälje regarding why they are choosing to shop in the centre of Norrtälje. The purpose is to answer the question "What creates an attractive centre of commerce " in terms of a) the determinants of attractiveness and b) each determinants' influence on customer satisfaction.

The aim of our thesis is to study and analyze the components and features a brand should have to provide a solid foundation for brand building. Furthermore, we show how brands can make use of trends in a brand establishment.This paper is written from a qualitative approach. Through both structured and semi structured interviews, we obtained valuable information from our respondents. Our frame of reference and empirical foundation are linked together through an abductive approach which has resulted in our analysis and conclusions.A trend brings with a set of emotional characteristics, which companies can?t influence but must adapt to.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

The background to this final thesis is that our mandator, A-hus, was interested to examine which roof system that would be most appropriate to their types of houses. To investigate this, we first conducted an evaluation of the most commonly used roof systems in Sweden today: decking, board, roof cloth and prefabricated roof cassettes.To gather information about the different systems we have conducted interviews with several professionals within the construction industry, done an extensive literature study, and gathered information from the Internet.Based on the evaluation of roof systems and the literature, we analyzed advantages and disadvantages of the roof systems from three main perspectives: system characteristics, economics and other characteristics. We found these perspectives to be the most relevant when selecting a roof system.The main perspectives comprise three categories which are graded. These grades are then added together for a score for each main perspective and a total score for the three main perspectives. Then we compared the systems and, based on the scores, suggested one roof system as the most suitable for A-hus.Our result suggests that the prefabricated roof cassettes probably is the best solution for A-hus, but only if it is possible to standardize the cassettes and still maintain the flexibility to match A-hus? house types.

Citizens? interaction with governments is an area with unique implications for channel management. Governments need to take the citizens perspective into further consideration in order to be successful in delivering high-quality e-services. This paper aims to determine if a categorization of citizen-initiated contacts from a citizen-centric perspective can be a valuable basis for decisions regarding e-service development. The study consisted of three steps.

Background: Due to outsourcing, the material flows in the telecom equipment industry have undergone major changes, which in turn has imposed new challenges for packaging supplier Nefab who delivers to the industry. In order to achieve market intelligence, Nefab wants to map the material flows, and investigate possibilities of further reusable logistical packaging systems.Purpose: The purpose of this thesis is to describe the typical features of the logistical material flows in a technically based, rapidly growing industry, and analyze the driving forces and obstacles, which influence the selection of logistical packaging system. Procedure: After developing a theoretical framework consisting of general logistical theories and theories related to logistical packaging, we have interviewed companies in the logistics channel of Ericsson Radio Systems.Results: We have found the main characteristics of material flows in our investigated industry to be Variations in Demand, Focus on Time-to-Customer, and Globalization of Logistics Channels. Regarding driving forces and obstacles in the selection of logistical packaging systems, we have identified Transportation Characteristics, Customer Demands, Quality, Handling & Administration, and Current Packaging System as important factors..

Purpose: To explore the purchasing function, mainly the supplier selection activities, in the fast fashion apparel industry. The purpose is 1) to explore the criteria associated with supplier selection for fashion products, and 2) to analyze the purchasing activities in order to find characteristics and trends which are considered to be strategic for the buying company. Method: The empirics consist of qualitative interviews with employees with responsibility for the companies' purchasing activities, as well as information gathered from articles, annual reports, and company websites. Result: The study indicates that qualitative criterias have increased in importance, and have become an important part of supplier selection for fashion goods. A number of characteristics where identified as important for purchasing fashion goods, which can affect choice of supplier; examples are increased collaboration, increased re-buys and increased use of logistics services.

Domestication has resulted in the ability for animals to adapt to environments created by the human over time. The behavior differs very little between wild and domesticated animals, but the difference seen is how often and to what degree a behavior is performed. The need for efficiency in modern animal production has led to welfare problems in the productionsystems where the animals have difficulties coping with their environment. Attempts to environmentally adapt individuals by selection for reduced frequency of natural behaviours have been made. These have shown that natural behaviours are complex and are controlled by several different mechanisms, making selection for reduced natural behavior difficult, and it may also lead to unwanted and abnormal behaviours.

This report is written in the purpose to investigate the mechanical forces and characteristics related to a propeller driven aircraft in the Earth?s atmosphere. It?s written as a thesis project during the spring semester of 2014 and graded accordingly.Thanks Arne Karlsson for fruitful discussions. Also thanks to Simon Leijonmarck for help with useful discussions concerning structural batteries..

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

This graduate thesis deals with the challenges facing us as we gradually make our urban environments withtheir many public buildings, such as shops, cafés and cinemas, more accessible for disabled people. Theperspective taken is that of the conservationist, who in her or his profession looks to the cultural andhistorical characteristics in buildings and building environments. In order to gain better accessibility, changesin the physical fabric need to be made, with consideration for the cultural and historical characteristics.The introduction presents the subject of considarate accessibility. The second chapter deals with the legalaspects concerning the protection of buildings as well as the accessibility for disabled people. Severalinterviews with different participants are presented here, aiming to tie the legislation to the reality of theconservationist, the disabled, the civil servant working with accessibility issues and the property owner,whose responsibility it is to make the adjustments necessary to improve accessibility.

Sycamore maple (Acer pseudoplatanus L.) is a common broadleaved species throughout Europe, however often of minor interest to the forest sector. There is currently a lack of research on sycamore maple, and some of its characteristics have throughout history contributed to a negative reputation in both literature and the forest society. Since broadleaved species in general are of great importance to the forest sector in Europe and presumably of enhanced significance in the future, deepened research is needed and particularly Swedish. With a desire to hopefully increase the interest for sycamore maple, was the objective of the study to examine the current status of the sycamore stands in southern Sweden. The study was carried out both as a survey with inventory field work and as a literature study. Parts of the latter mentioned is also presented in the introduction. The study shows that the majority of the sycamore stands in Sweden are growing well, producing fairly high qualities and volumes.

Background One of the main demands on Swedish and global health care in general is to meet the patient?s need for safety. By general health care law this also comprises district nurses? field of responsibility. Although there are numerous studies describing the concept of safety and its different shapes, no research could be found exploring how safety is, or supposed to be, mediated by district nurses? in a Swedish context.

The purpose of this thesis is to make a comparative literary study of ten laboratory experiments with different kind of sources for query expansion terms. The experiments are grouped according to categories of term sources, which are: search results, collection dependent knowledge structures, collection independent knowledge structures and one that combines the two last mentioned sources into one. To enable a comparison all other variables were held as constant as possible. There is the improvement measured in mean average precision, which is used to measure the various sources potential. The result from the study shows a strong connection between the kind of source for the expansion term and improvement of the result.