IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

In cooperate with Asko Cylinda we have developed a new heat system too short the processtime and reduce the energy consume in a dishwasher and still have it too be a class AAA.The environment and quality is important for the company too still be the number one onthe market, If they want too keep that position the product developed of new innovations willbe very important. The systems we have developed are more effective and reduce energy uptoo 25 %. The process time is reduced too less than two hours, from the today two andhalf-hour. The solutions are too heat up the rinse water and the dishwater at the same time,with a new heating system and it make are solutions unique and effective. Its good for thedish and the environment.

The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.

The energy use in a workshop company has been examined in this work in order to find areas for energy efficiency improvement. The combined oil and electricity heating in the company were compared with other alternative heating systems including cooling of the premises in following combinations:Ground source heat pump for heating and coolingDistrict heating and absorption coolingDistrict heating and low temperate surface water coolingEnergy use, operation costs and carbon dioxide emissions were calculated for the current heating systems and the three alternatives including cooling. The ground source heat pump for heating and cooling decreases bought energy with 34 MWh annually compared to current heating only. The district heating and low temperate surface water cooling has the largest reduction of operation cost and carbon dioxide. The operation cost decreases with 42 kSEK and the carbon dioxide with 43 metric ton CO2 annually.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

According to the European Union waste hierarchy, waste should first of all be minimized. Reuse and material and energy recycling come next. Lastly the waste should be thrown at the refuse tip. In the inner city of Stockholm waste handling can be done in various types of ways. The solutions vary as a result of the type of architecture of the building and its condition.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

The structure and performance of grocery distribution in Sweden has changed profoundly since the second world war. Increasing access and usage of the private car, in combination with an accommodating town planning has enhanced the exploitation of scale economies within distribution firms. There is, however, some ambiguity concerning the overall efficiency of the distribution system when the costs associated with travelling and purchasing performed by households are treated as an integrated part of the total distribution cost function. The purpose of this master thesis is to develop the foundation of a spatial optimisation model, which defines the most efficient distribution system. The underlying idea is that the optimal localisation and size of grocery stores is a function of economies of scale within the firms weighed against distributions costs within the households, such as transportation costs.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.

Background: Effective treatment of patients with type 2 diabetes needs a good communication between nurse and patient. This creats a good relation and leads to a more effective patient education. Aim: The aim with the literature study was to describe how nurses trough patient education can achieve self-care for patients with diabetes type 2. Methods: Literature studies with both qualitative and quantitative articles were examined. Findings: The articles that were chosen for the results were sorted in the two categories relation and communication.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

When are aerial bombing strategies effective in coercing target states? According to the recent research debate there is a consensus that denial strategies may be an effective instrument for coercing states to change their politics. This study is based on Belkin?s theory which argues that the effectiveness of denial strategies may depend in part on the domestic legitimacy of the target states? regimes. From a political standpoint, aerial denial effectiveness can be considered more likely to coerce when political leaders of target states lack domestic legitimacy rather than when they are legitimate.   The purpose of this study is to contribute an explanation of a condition where denial strategies are more likely to succeed.

Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.