Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

The aim of this Masters thesis is to examine librarians opinions about media. Four questions are asked: What kind of different attitudes to new media has librarians had? How is new media discussed in relationship to each other in the debate? What mechanisms and underlying causes control the discourse for new media in public libraries? Does the discourse change over time, in that case, how? The theoretical background is theory about moral- and media panic and popular adult education. The media panic theory includes the idea that the same reaction occurs every time a new media is introduced. The theory about popular adult education is that the public need to be cultivated.

Simulations of simulink models using Kalman filters are often very time-consuming. This problem depends mainly on the fact that the Kalman correction has to be performed at each sample instance through the whole simulation. The goal for this thesis work is to reduce that time-consumption for the filtering part (the integration partis treated in a complementary report) of a simulation. Furthermore a Matlab routine to perform parameter tuning and finally a graphical user interface is developed.The filtering part of the simulation in this thesis is based on an Extended Kalman Filter (EKF). The time optimization of this filter considers searching for the possibility to replace the today?s existing Matlab functions that is used to perform the filtering calculations.

Rådet för kommunal redovisning utkom 2006 och 2009 med nya rekommendationer för hur kommuner ska värdera sina anläggningstillgångars nyttjandetider. Syftet med detta arbete är att öka förståelsen för hur kommuner värderar och fastställer materiella tillgångars nyttjandetider. Arbetet syftar till att identifiera och beskriva kommuners värderingsmetoder, arbetsprocesser samt att utveckla en modell för fastställande av tillgångars nyttjandetider. Arbetets data är insamlad genom två delstudier där semistrukturerade intervjuer användes som datainsamlingsmetod. Insamlad data analyserades med hjälp av teorin om ansvarsskyldighet, agentteorin, teorin om förvaltarskap, institutionell teori samt Life cycle costing teorin.

To thoroughly think with safety and security in mind is an important issue in planning of public city spaces. Spaces intended to be available to all inhabitants of a city should have a welcoming appearance. Unfortu-nately, this is not the situation in many pedestrian walkways, parks and such spaces, possibly due to lack in safety and security. This master thesis intend to examine questions at this issue ? what makes you feel safe and what causes insecurity in public city spaces. The safety aspect treats the human psychological and sociological ways of perceiving her milieu and other humans in it, and how the physical shape of her surroundings can affect the sense of safety.

Cykelstölder är ett stort problem i dagens samhälle. I Sverige polisanmäldes 65 700 cykelstölder under 2011. De cykellås som finns på marknaden kan på ett eller annat sätt brytas upp och efter det är cykeln fullt brukbar. Examensarbetets uppdragsgivare hade idéer om ett nytt cykellås som förhindrade cykelns brukbarhet efter uppbrytning av låset. Idén ledde till ett samarbete med uppdragsgivaren, mig och teknikkonsultföretaget, Cross Design.

Researchers, planners, and government agencies agree that road safety for children must be a priority and in particular that children should have a safe and secure way to travel to and from school regardless of age or the distance travelled. In Sweden, child traffic safety is a key part of the country?s Nollvision, a long-term traffic policy goal of ?no deaths or serious injuries?. Unfortunately, many countries have recorded increases in child traffic accidents as the percentage of parents who drive their children to school and thus congestion around schools has increased. Common strategies include traffic safety education for children, the redesign and improvement of traffic infrastructure, bicycle training, and carpooling.This thesis assesses the traffic problem around Ludvigsberg School in the district Valbo in Gävle, Sweden.

Simulation of different systems can be done using a graphical model description of the system based on block diagrams. The simulation software Matlab/Simulink offers a lot of possibilities to describe a huge number of systems, which can be linear as well as nonlinear. The simulation using Matlab/Simulink is done by integration based on different kinds of numerical methods.When nonlinear Simulink-models are simulated, it is often interesting to apply a Kalman filter to handle the noise that may occur within the process as well as corrupting the measurement. However, application of such a filter leads to an extensive time-consumption despite using fast computers. The reason is that the existing Matlab functions are not constructed for time optimal evaluation.

Total protection is often the option chosen when protecting forests with high environmental values. An alternative to total protection is application of management regimes that do not interrupt continuity of tree cover. This study focuses mainly on continuous cover forestry (CCF) in forest stands already protected. All objects are situated in the county of Jämtland in northwest Sweden. The purpose of the study was to attain a greater knowledge about CCF practices.

In Uppsala, Sweden, Vattenfall has a combined heat and power plant. On the premises there is an engineering workshop with old fluorescent and mercury lamps that need to be replaced. This provides a great opportunity to save energy and money by installing more efficient lighting. The main purpose of this study was to present two functional and energy efficient lighting systems including control system. The lighting systems were designed by investigating the working environment, measuring illuminance and by simulations in the software DIALux.

Bakgrund: Företag behöver i dagens samhälle robusta och pålitliga datasystem. För att bygga ett väl fungerande nätverk måste dessa baseras på bra operativ- systemprogramvara. Den fria programvaran, Linux, har stärkt konkurrensen på marknaden för operativsystem. Att konkurrensen hårdnat gör det intressant att undersöka ifall kostnaderna för anskaffning och användning skiljer sig åt mellan olika operativsystem.Syfte: Syftet med detta arbete är att skapa en LCC-modell vilken skall appliceras på operativsystem i datanätverk. Vidare skall vi använda modellen till att jämföra totalkostnaden för att anskaffa och nyttja operativsystem i datanätverk under nätverkets livstid.Genomförande: För att uppnå vårt syfte har vi genomfört personliga intervjuer med ekonomi- och dataansvariga på tio olika organisationer.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.

Stockholms vattenskärning AB in Kungsängen has through the acquisition of a company begun to design and produce aircraft heaters whose origin is early 1970s which follows a high inefficiency in terms of energy consumption and size.The aircraft heater, which is sold worldwide, serves its purpose for customer satisfaction and has done so ever since it was developed in the 70s.Stockholms vattenskärning AB is now investigating the possibility in making the aircraft heaters more efficient, both in terms of energy consumption but also on a more efficient design with the belief that it would lead them to an edge in the market. The aircraft heater consists of several main components whose function altogether is to keep passenger aircrafts warm while they are on the ground.This project has been limited to the further development of the heat exchanger package which accounts for the conversion of the hot medium to the fresh air being carried in to the aircraft cabin. Work has been divided into different phases in order to create a better understanding of the project range and to make it easier to divide the various elements in the time available, 10 weeks. These phases are literature review, situation analysis, concept generation, CAD, concept comparison and writing reports.After the initial literature review was made, a fundamental theory was written which is essential in understanding the remaining parts of the project.With the theoretical part as support, measurements and calculations were made on the current heat exchange package in a situation analysis to ensure its operation and efficiency.In the concept generation phase, the collected facts from the literature review was used as the basis for creating a matrix. The purpose of the matrix was to indicate the two most suitable types of heat exchangers to develop four new concepts out of.In the CAD phase the four concepts was drawn up and then described with text and images.The last phase is the concept comparison where a concept selection matrix is used to function as a decision basis for further production at Stockholms vattenskärning AB. The four concepts have been developed based on the current heat exchanger and is gradually changed into a design of a cross-flow heat exchanger constructed out of stainless sections. The purpose of this is to have gradual upgrading of the heat exchanger as an option, in order not to saturate the market..

Denna uppsats skildrar det omdebatterade och relativt nya institutet SMS-lån. Texten skall ses som en diskussion kring huruvida tjänsten är att betrakta som ocker eller ej samt till vilken grad kreditgivarna efterlever de regler och riktlinjer som finns. Syftet med uppsatsen är att påvisa föreliggande och potentiella problem, dels vad gäller tjänstens utformning och dels vad åtagandet till följd av tjänsten kan leda till för kredittagaren. I takt med att marknaden för SMS-lånen vuxit sig stor, har verksamheten kommit att bli mycket omdiskuterad i massmedia. Kritik har riktats mot låneföretagens verksamhet eftersom affärsidén på många sätt bygger på möjliggörandet för personer med dålig ekonomi, tidigare skuldsättningar, låg inkomst eller betalningsanmärkningar att fortsätta kunna låna pengar, samtidigt som kreditgivaren profiterar.

AbstractThe banking industry has during later years gone through several technological changes (Svenska Bankföreningen 2014). These big changes have led to several advantages seen both from a customer ? and corporate point of view. Advantages in easier usage, increased availability and more competition have made the banks more cost effective at the same time as the customer is being offered better prices. Even though the advantages seem to weigh over the disadvantages there are still those who thinks that things where ?better in the past?.