The heating of companies premises is today functional with electrical heating and heating offossil fuel. The energy cost for these kinds of heating in buildings has heavily increased duringthe last years and the influence on the environment has become more visual. This leads to thatenterprises today become more anxious to render energy more effective and find alternativesolutions to their ancient heating systems. This is something that Skandinaviska kraftprodukterAB in Halmstad has become aware of.The purpose with this examination is to find the most cost-efficient and environmental measuresfor the office and workshop premises of SKP AB. Where one of the bigger things is to find agood alternative for their current oil furnace, which was heating the workshop.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

Confrontation naming is commonly used in speech and language pathology to diagnose neurogenic communication disorders and evaluate naming ability. The existing Swedish assessment instruments for adults consist of pictures depicting nouns. In this study, parts of the instrument An Object and Action Naming Battery were used, containing pictures depicting both nouns and verbs. The study?s purpose was to explore the degree of difficulty in the material, based on the naming of the participants, and examine whether different variables correlate with the results in confrontation naming.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The purpose of this paper is to examine different methods for organisation and retrieval of pop and rock music recordings, and the problems concerned with this organisation. The focus is the question whether values towards pop and rock music influence the organisation of music in major Swedish record collections. As a background for this discussion, the study also discusses how music is organised in these collections, and what kind of problems are associated with their organisation. Also included in the paper is a minor investigation of how problems with the organisation of pop and rock music are dealt with in library and information science, and how values towards pop and rock music are dealt with in society in general. The main focus of the study, however, is an empirical study of how values towards pop and rock music manifest themselves in the pop and rock organisation of six Swedish institutions with major collections of music recordings.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

The purpose of this study was to investigate how pupils with social dysfunction were defined and described and how the responsibility of the school concerning the needs of these pupils was apprehended. For this matter, in depth interviews with four headmasters and four teachers at three different schools were carried out.The possibilities to help pupils with social dysfunction were regarded as limited due to limited resources. The school can be described, as a huge refined apparatus of classification where some children very early are eliminated and there does not appear to exist any back up plan for these individuals. In this respect the function of the school is very similar to that of yesterdays school where the elimination process worked just as well, the denotations change but the problems remain the same.The material used in this study is too small to make general conclusions but the results give some indication of the problems of the interaction between the school and its staff and pupils with social dysfunction. We strongly believe that the results warrants further investigation as to in what way the school can improve in helping pupils with social dysfunction..

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.