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.

The purpose of this essay is to illustrate the debate of water politics and privatisation of water distribution. My method is debate analysis and qualitative idea analysis and for my essay I used three books that try to persuade the reader that his or her idea is the best for this water crisis. My main question is to illustrate the debate concerning water privatisations. I will also look at the arguments for or against privatisations and finally determine how the authors think the state should act towards this subject. The first book I used was Vandana Shivas ?Water Wars? that when published started an international discussion about the water privatisations.

Bakgrund:                   För att stärka sin position på marknaden önskar Staples Sweden AB utöka sitt artikelsortiment till att omfatta 1 000 000 artiklar. För att möjliggöra sortimentsexpansionen behövs beslutsunderlag rörande hantering och kostnadsstruktur identifieras.Syfte:                          Syftet med studien är att utveckla en modell vid val och utformning av distributionssätt för att föreslå en distributionsslösning. Syftet är också att genom en kostnadsanalys identifiera orderkostnadsstrukturen för den föreslagna distributionslösningen.Metod:                        Vid genomförandet av studien tillämpades en fallstudiedesign. Det empiriska materialet samlades in genom intervjuer utförda på Staples Sweden AB.Slutsats:                      Vid tillämpningen av modellen som utvecklades i studien framkom att distributionslösningen ska utgöras av direktleveranser, konsoliderade direkleveranser, ?cross-docking?, ?cross-docking? med buffert och traditionell lagerhållning.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

The Swedish boat industry is considered quite conservative and subject to only limited development. The purpose of the study is to explain the structure of the boat industry, to analyze and evaluate ways of competing and provide recommendations for developing a competitive strategy. The aim of this thesis is to explain how to be competitive in the Swedish boat industry. To be able to do so three areas are used to deepen as well as broaden the understanding. The three areas within competitiveness we have chosen to highlight are differentiation, individualization and distribution.

In January of 2014 a newly founded company held a press conference in central Stockholm. The purpose of the conference was to inform about Lexbase, the largest database on the Internet with legal information about the Swedish general public. The aim of this particular paper is to use news reports about Lexbase as material to identify the theses and their types presented in Swedish newspapers, and to examine the ideology constructed and presented by the theses in the said news reports. The questions asked in the paper are 1. What the distribution of different theses looks like and is there a type of thesis that more often invokes an implicit argumentation? 2.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

As the cities are becoming more crowded, the urban distribution has become a major logistical challenge. Some commonproblems in the inner cities arelimited accessibility and idling. Many of Sweden's municipalities are above the limit values for PM10limit set by the EU.Sundsvall is one of these municipalities and has the vision to create a sustainable city and region. Sundsvall LogistikparkAB is part of an EU project, SMARTSET, which is collaborationbetween several cities in Europe. SMARTSETSundsvall is about to develop a market-based sustainable model for city logistics.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Today there is an increasing market for businesses concerning horses, and since we are already running such establishments we sort of speak already have a finger in the pie. Due tothe increasing competition and demands, new and more practical constructions have become a necessity. In doing this project I wanted to make a comparison between having a stable integrated with a manege and having both constructions kept separate. I wanted to compare different layout and make an estimate of costs to see which solution would be less expensive and better with regard to working environment. I will further also deal with different ventilation-systems andlight transmissions.

During the 17th century the production and distribution of printed works increased in Stockholm and Uppsala. However, all works that the publisher wanted to print, did not reach the reader. This thesis aimed to show when, where and how printed books and dissertations did not reach the reader. To achieve this aim, aspects of several well known models showing systems of book production and distribution were combined and adapted to suit Swedish conditions in the 17th century. This combined model focused on processes of selection and was presented and used as a theoretical approach.

The corn plant came to Europe with Christopher Columbus in the 14th century and have ever since bin cropped here, but corn haven?t bin very common in Scandinavia until recently. The mainly use for this crop silage but even corn for grain is cropped in Europe. Corn for grain is a common part of feed in beef and chicken farming. In Sweden corn for grain is pretty rare but almost 1000 hectares are used for this crop, Lantmännen Sverige is the biggest buyer of corn at the moment.

In January of 2014 a newly founded company held a press conference in central Stockholm. The purpose of the conference was to inform about Lexbase, the largest database on the Internet with legal information about the Swedish general public. The aim of this particular paper is to use news reports about Lexbase as material to identify the theses and their types presented in Swedish newspapers, and to examine the ideology constructed and presented by the theses in the said news reports. The questions asked in the paper are 1. What the distribution of different theses looks like and is there a type of thesis that more often invokes an implicit argumentation? 2.

Denna undersökning behandlar vilka faktorer som påverkar multinationella tillverkande företag när de väljer att placera kontrollen över sin internationella fysiska distribution (IPD) hos moderbolaget eller det utländska dotterbolaget.Undersökningen är genomförd hos sju elektroniktillverkande företag i Stockholmsområdet. Datainsamlingen har främst skett genom kvalitativa intervjuer med utvalda personer anställda på företagen, samt via elektroniska källor som tillhandahölls av företagen.Undersökningen syftar till att analysera faktorer som påverkar multinationella företag när de väljer placering av kontrollen över den internationella fysiska distributionen.Analysen visar på att de faktorer som i störst utsträckning påverkar multinationella företag vid detta beslut är deras egen omsättning samt erfarenhet av att vara ett multinationellt företag.Slutsatsen för denna undersökning blir följaktligen att ett multinationellt företag väljer placering av kontrollen beroende på vilken fas företaget befinner sig i. Dessa faser identifieras i denna undersökning som Traditionell centralisering, Effektiv decentralisering och Hållbar centralisering..