This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The energy consumption in the sectors of residential and public buildings is 40 % of the total energy consumption in Sweden. The main part, 85 %, of the energy use in these sectors is for operation of the buildings. The rest is used in the building process. When energy-efficiency measures are taken the energy use during the operation time decreases and the fraction of energy consumption during the building time increases. This project is carried out in cooperation with JM AB and concerns the energy use during the building time of production of blocks of flats at the building site.The main part of the electricity that is used during the production of apartment buildings goes into the heating of portacabins and illumination of the building during the construction phase.

This thesis has been done in collaboration with Peab Stockholm Building 3, which is a region within the Peab Sverige AB. The report is based on a survey and studies of Peab business management systems and production literature. For general information gathering has literature from well-known sources collected in libraries and through the Internet. It shows through the work that Peab has routines for experience feedback in the construction process, but that these procedures work in a small scale and the practical work experience feedback does not work at all. This is also something the construction industry in general also perceived as problematic. The questions in the report are of a wide scale and concerns construction errors cost, how the employees perceive that the company takes advantage of the skills and the mental stress in production line. The goal is to find how Peab Stockholm Building 3 will work on the experience feedback to allow for better productivity. In conclusion, the report author tries to demonstrate what can lead to increased productivity and improved work experience..

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.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

Market capitalism sets the conditions for how the world is conceived, experienced and organized at various spatial scales (global to local). Currently, competitiveness, entrepreneurship and economic growth are key values that shape how the world is conceived, experienced and organized. Discourses of place marketing, place branding, and the construction of places as (economic) products, are part and parcel of the heightened commodification of space. Tourism has been a major factor in the commodification of place and space. More often than not, tourism has been seen as a possibility for peripheral places, in their struggle finding new ways towards development.

When a company in the manufactory industry makes costly investments, it's important that these are used as much as possible. The company in this case claims that their invested robot cell, with CNC machine isn't used enough. The questions here are: How can we improve the use of the robot cell? Which products are appropriate for the production in the robot cell? As a method to come to a conclusion, an analysis has been made over the manufactured products. And also interviews with machine operators and the production management.

Japan is the first industrialized country that is experiencing the threat of a rapidly declining and aging population. This has shifted the focus and the limelight is now on the matter that for a long time has been ignored. That is, the Japanese women?s situation in the society. This thesis seeks to point out the relevance of gender in the construction of leadership in order to get a deeper understanding of the Japanese women?s situation today.

ProblemThe manufacturing industry is a mature industry where the profit margins are small and the competition is hard. This makes it hard for both manufacturers and resellers to gain market shares and reach reasonable profit margins only by selling products. Therefore Swecon who is reseller for Volvo Construction Equipment tries to find alternative methods and ways to increase their profit. An alternative source of income could be to develop the range of services that are connected to the ground products.PurposeThe purpose of the thesis is to examine how Swecon in southern Sweden can improve their offers of existing services connected to the ground product and investigate the demand of new such services.MethodThis study is based on a qualitative study of five of Swecons local offices and five of Swecons customers. The empirical framework is mostly based on personal interviews but in some cases information was retrieved by using phone interviews.

The work thesis was performed at Assalub a company which is situated in Åtvidaberg. The company works with developing, manufacturing and marketing equipment for handling of lubricants for light and heavier industry. The work thesis it is based on a inquiry Assalub got from MacGregor which is a company within cargo solution, from port to offshore system.For unloading grain and other material from the ship cargo it is used combined inlet feeder and screw conveyor, there the inlet feeder is drilling down through the cargo and feed the screw conveyer with material to further destination. At the bottom of the screw conveyer and the inlet feeder there is a bearing that keep the parts together. However the lubrication of the bearing must be made manually.

The cost of construction projects have increased during the past few years. Different actors in the construction industry work together to advocate various measures to mitigate these cost increases. One of these measures is to try to improve the efficiency in the phase of production. By striving for a kind of standardization with a constant quest for improvement, the productivity can increase while the costs of production fall.For this thesis has a case study been conducted at the construction company JM AB which is seeking this. They call the approach structured production and have implemented various measures to achieve a more productive output.Based on information from reconciliations, the cost and the spent hours of craftsmen have been analyzed at the company where the case study took place.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

The main drivers of luxury consumption is to obtain prestige and status, therefore the possibility of visible consumption of products is a key dimension of the product. Typical examples of luxury goods include cars, handbags and watches. These are consumed in the public arena where the possibility to show off the product and the brand is the greatest. When examining luxury products and what drives men and women to pay premium prices for a brand and for a logo, a fascinating finding is that there are products that fundamentally lacks these attributes, but which are considered to be classic luxury products. An example of this is perfume.

The aim of this study is to illuminate social worker?s perception of social class within the Swedish social service system. This study therefor examine if social class contributes to the production and reproduction of the client and what impact social class has on the interaction between client and social workers. The study was conducted with qualitative semi-structured interviews with social workers from three different departments of social service. The theoretical approach is Yeheskel Hasenfeld?s theory about moral practices in welfare organisations, Michael Lipsky and Roine Johansson?s theories about client construction and Pierre Bourdieu?s class theory.