Jämfört med andra branscher har fastighetsmarknaden låg avkastning på totala tillgångar, de utnyttjar istället en hävstångsstrategi för att skapa mer effektiv utväxling på eget kapital. Det finns många riskvariabler kopplat till fastighetsbranschen och flera sätt att differentiera sig från den osystematiska risken. De kommunala fastighetsbolagen har en finansieringskälla Kommuninvest, som enbart vänder sig till allmännyttiga bolag och inte privata aktörer.Syftet med uppsatsen är att historiskt analysera hur risk och avkastning genererats av kommunala och privata fastighetsbolag. Metoden är kvantitativ, kombinerat med en deduktiv metod och som har en förklarande ansats.Utifrån teori har vi formulerat tre hypoteser för att undersöka om vi kan finna indikatorer på hur kommunala och privata fastighetsbolag skiljer sig till från varandra. För att genomföra undersökningen har uppsatsen utgått från en kvantitativ metod och statistiska test har gjorts för att kunna analysera utfallen.Resultaten indikerar på att det finns en signifikant skillnad mellan kommunala och privata fastighetsbolag i två av hypoteserna.

Based on an analytical overview of post-Communist civil society development in Russia, the present thesis attempts a critical discussion of general civil society theory from the perspective of its relevance for the case study in question. The text consists of three closely interconnected, mutually reinforcing parts. In the first part, major issues of current civil society research are being thematically presented and discussed. The second part concerns itself with the case study as such. It is divided into two parts, one dealing with the relations between state and civil society in Russia, the other with civil society and the individual.

The harbour in Arvika is closed down and the industry that has been established in the area is now beeing wound up. A deepened comprehensive plan for the area is under progress in the municipality. The intentions are for instance that the harbour should be integrated with the city and that Arvika is facing a lake should be more apparent from the city center. The harbour should also contribute to a more attractive city. These intentions have hence been the starting point of my undergraduate theses, which has resulted in a proposal on how to develop the harbour. During the process I have analysed the city image, how the area is used today and the public places in the city centre.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

Bakgrund: Är den att en problemdiskussion har förts om själva beskattningen för vissadelägare som investerare i riskkapitalfonder det vill säga den om en carried interest.Skatteverket har specialgranskat sedan år 2007 de riskkapitalfonder som har någonanknytning till Sverige. Skatteverket har inriktat sig för sin granskning på hur den specifikadel av själva vinstdelningen som uppstår vid avyttring av ett portföljbolag skall beskattas,t.ex. Nordic Capital. Det vill säga till vilket inkomstslag skall man klassificera carried interesti. Avvägningen kommer att ske för carried interest mellan inkomstslagen inkomst av tjänsteller en inkomst av kapital.Syfte: Syftet med denna uppsats är att utvärdera huruvida redovisningsstandarden IAS 18påverkas av den gällande skatterätten.

ProblemDet är viktigt att som reklambyrå ha duktiga medarbetare, eftersom värdet för kunderna ligger i medarbetarnas kreativitet, kunskap och skicklighet. För mindre byråer och byråer utanför Stockholm kan det vara ett problem att hitta duktiga medarbetare med erfarenhet. En förutsättning för att kunna attrahera denna grupp är att veta vad de anser viktigt vid val av arbetsplats.SyfteUppsatsens syfte är att undersöka olika variabler som påverkar arbetsval hos kreativa arbetstagare, med avgränsning till dem som varit eller är anställda vid reklambyråer i Stockholm, samt att undersöka vilka variabler som skulle kunna få denna grupp att överväga att arbeta på en reklambyrå utanför Stockholm.MetodUndersökningen utfördes genom semistrukturerade intervjuer med tolv respondenter, vilka samtliga hade minst två års erfarenhet som strateg eller kreatör vid en reklambyrå i Stockholm samt varit tillgängliga för intervju mellan den 6 november och den 27 december 2007.ResultatResultatet i utredningen beskriver målgruppens uppfattning gällande variabler som påverkar val av arbetsplats. I slutsatserna diskuteras vad utredningens resultat innebär för en reklambyrå som arbetsgivare. Utredningen visar på att det för byråer utanför Stockholm kan bli svårt att rekrytera människor som byggt upp sin karriär i Stockholmsområdet och hunnit rota sig där.

Literary debates about canon occur regularly. In the summer of 2006 such a debate took place in Sweden. The aim of this Master thesis is to examine the debate to identify the different discourses and what they reveal about ideas concerning the role of literature in society. The empirical material used for the analysis consists of 46 debate articles from three important newspapers. The combined theory and method applied is the discourse analysis described in Ernesto Laclau?s & Chantal Mouffe?s discourse theory.

Title: Music video: Twelvestep ? DownInside Made by: Benjamin Bondesson Christian Edgren Tutor: Silvio Ocasic Course admin: Peter Ekdahl Purpose: To create a music video that we can stand, that challenges us in the creative process. And to help a struggling band with another medium to spread their music. Goal:We intend to create a great product that is demanding and educational to us. Especially when it comes to cooperation and editing/post production. Keywords:Music video, digital video, film.

I work on a lighting design for a dance performance to be on tour. A lighting design adapted for three different conditions was made: - One comprehensive where I allow myself a great deal of creative freedom, adapted for the stages with major technical conditions. - One smaller version for stages with less equipment and with less time for preparation on site. - One design for very simple conditions. I also examine the specific differences between typical theatrical lighting design and typical dance lighting design, and the best way to prepare for the hands-on stage design phase..

Sammanfattning Författare: Ann-Sofie Hjalmarsson och Judith Rodriguez Handledare: Leif Edvinsson Examinator: Christer Kedström Kurs: Magisterkurs i Strategisk ledning Nyckelord: Intellektuellt kapital, miljöpsykologi, hjärnan, hjärnergonomi. Syfte: Vårt syfte med uppsatsen är att öka insikten för hur man genom strukturkapitalet, i det här fallet kontorets design, kan förstärka humankapitalet. Vi avser ta fram en ?tankeram" med de element vi har funnit betydelsefulla. Metod: Vi har använt oss av abduktiv kvalitativ metod.

The purpose of this essay is to study causes for the lack of political trust in Europe and especially in Sweden. The essay starts with a presentation of two theories about the reasons for low political trust. Robert D. Putnam among others presents a theory that gives social capital an important role when viewing the low political trust. As Putnam sees it a person that participates in any kind of organization, political or not, develop trust for other human beings that in the long run affects political trust.

From a social perspective, I have been working on how to change current consumption patterns through a change in people's behavior and attitude towards their possessions. The concept is based on how we can value, care for, and preserve our belongings by using theories in the empathic design field. I have created a structure that allows people to become an active part of a creative process and create their own products. Through this commitment, an emotional relationship is built between the user and the product, and the product tends to gain a longer life. Based on a method to manufacture your own yarn by reusing old clothes, I want to provide the basic tools for an easy and playful way to build the knowledge needed to produce something useful..

This degree project was intendet to construct and design packaging for beauty care. At the requestof AssiDomän Frövi the project group were instructed to innovate creative packagesmade of their cardboard Frövi Bright.Three different packages have been developed. Two of them are for child care products and onepackage is for several bath products. These results show that there are possibilities to create creativeand different packages of the cardboard Frövi Bright.The report also enters deeply into the special qualities of Frövi Bright and studies of packagingdesign..

During the spring semester 2012 Robin Westlund has accomplished ?Controlled interaction for more creative meetings - Summit Flexiwall? with the individual focus on social communication based on visual interaction in future office. The project was a part of the course Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which includes 22,5 ECTS Credits. The course is a part in the program Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.Assigner of the project was Moelven Eurowand AB with their head office in Örebro. The company manufactures and assembles entire room solutions for offices.

The aim of this study was to investigate how four families in the Stockholm area reason, what kind of preconception they have and what their horizon of expectations is when they make the choice between sending their children to the profile class of municipal/free schools and sending them to the general classes in those schools. The main research questions asked were:What kind of preconception do the parents have about profile classes?What reasons do the interviewed parents have to send their children to a profile class?What are the interviewed parent?s expectations of the profile class choice?The study is built on qualitative interviews with the parents of the families. The empirical data has been analyzed using a framework of theories drawing on the theory of reproduction, the forms of social capital, the ideas created from the word profile and elite and the horizon of expectations. The results show that the parents of the families have a similar degree of preconception about profile classes.