New rules for bank capital adequacy were introduced in 2013. This caused a changein funding of real estate companies. The bank could not cover as much of thecompanies funding?s as before and they had to explore other funding opportunities,such as bonds. Bond funding in Swedish real estate companies regularly consists ofunsecured corporate bonds and the secured ones are not that common.

Problemformulering: Hur kan företag använda varumärken som värdeskapare? Vi använder oss av Skanska och Skanska Nya Hem som exempel för att tydliggöra detta. Kan Skanska Nya Hem använda sig av varumärket Skanska på ett sådant sätt att det skapar ett mervärde? Finns det några eventuella nackdelar med att använda namnet Skanska för Skanska Nya Hems sida? Syfte:Vårt syfte är att genom teoretiska och empiriska studier utreda varumärket Skanska som värdeskapare utifrån Skanska Nya Hems perspektiv. Vårt syfte är även att pröva och utveckla teoribildningen.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

A?r 2007 uppma?rksammades de oegentligheter som fo?rekom i produktionen av de varor som landstingen ko?pte in till den svenska sjukva?rden vilket medfo?rde att landstingen startade ett samarbete runt socialt ansvar i upphandling. Da? CSR fra?mst kopplas ihop med fo?retag i privat sektor, avser denna kvalitativa studie underso?ka hur CSR som ide? har tagits emot i offentlig sektor och hur den har gjorts om fo?r att passa i sin nya kontext. Det empiriska materialet har samlats in genom semistrukturerade intervjuer och har sedan analyserats med skandinavisk nyinstitutionell o?versa?ttningsteori samt teorin om inramning.

Research shows that people with burnout experience a high degree of impairments in a range of cognitive functions including memory, attention and concentration. The overall aim of the present study is to investigate whether there is a correlation between subjective estimates of cognition and cognitive performance with objective tests in people with burnout with a focus on working memory and executive functions. Three specific questions were addressed; First, what cognitive problems are described and to what degree? Second, is the performance of executive and working memory tests related to self-reported cognitive problems? Third, are the self-reported cognitive problems related to measures of psychological distress? The study included 77 patients, 65 women and 12 men, with a mean age of 43.48 years. The results show that patients with burnout perceive themselves as having significantly impaired cognition in everyday life, which is clearly evident on the basis of the self-assessment forms PRMQ and CFQ.

Ett psykologiskt test används främst inom utbildningssammanhang och kliniska sammanhang, men även inom rekrytering, urval och organisationsutveckling. Det finns idag ett flertal personlighets- och begåvningstest som mäter olika aspekter som kan vara relevanta för en organisation. Predicting Job Performance, PJP, som har sin utgångspunkt i femfaktormodellen, är utvecklat av Psykologiförlaget AB och består av två delar som mäter olika dimensioner av personlighet och begåvning. I denna studie har psykometriska beräkningar utförts för att utvärdera instrumentets reliabilitet samt validitet, främst genom test-retest-metoden. Undersökningsdeltagare var 49 psykologistudenter vid Stockholms Universitet.

The purpose of this literature study was to examine what kind of composition fermented liquidfeed can have, what a desired composition is and possible advantages and disadvantages onhealth and growth performance of the pig. A well fermented liquid feed is characterized by a lowpH (.

Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.

K3-regelverket har ännu inte införts. Det finns därför många frågor kring regelverket, framförallt inom fastighetsbranschen. Två av de största förändringarna i och med K3-regelverket är kraven på komponentavskrivning och upplysning om verkligt värde för förvaltningsfastigheter. Syftet med denna uppsats är att erhålla insikt i och förståelse om hur fastighetsbolag som skall tillämpa K3-regelverket, ser på detta regelverk och hur de tror att de kommer att påverkas av det i samband med införandet av detta.I studien används en induktiv ansats. Det är ett relativt komplext problem som undersöks, och därför används en kvalitativ undersökningsmetodik genom personliga intervjuer.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Det är en ständigt pågående debatt om huruvida belöningssystem fungerar som motivationsinstrument eller inte. Många, främst inom den psykologiska skolan, är kritiska till belöningssystem, trots detta finns de i alla organisationer. Kan denna förekomst förklaras av att det finns en annan skola, den ekonomiska, som är det dominerande synsättet hos företag? Syftet med denna uppsats är att ställa den psykologiska skolans motivationsuppfattning emot den ekonomiska i en analys, och utifrån denna se om det går att dra slutsatsen att det ekonomiska tankesättet är det som dominerar och därmed ge en förklaring till varför belöningssystem förekommer som motivationsverktyg i ett företag. För att kunna utreda detta har vi valt att göra en fallstudie på företaget Tempur och dess säljare, samt tagit hjälp av teorier ur såväl den psykologiska motivationsuppfattningen, Maslow och Herzberg, som den ekonomiska, economic man.

The purpose of this master thesis is to investigate different types of measures for making buildings more energy efficient and to estimate their profitability. The calculations were performed with the building simulation program VIP+ and the evaluation of the profitability with the life cycle cost method. Furthermore, it was examined how losses in the distribution of secondary systems of district heating can be avoided. Options to replace district heating with a local district heating system based on bio-energy have been investigated. The possibilities of achieving more efficient thermal energy consumption and production for the chosen estate were also examined.The object of the study has been a residential estate with 133 detached houses in Uppsala, built in 1974.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.