Frågeställning: Vad har fastighetsföretag och revisorer för uppfattning om det nya kravet på komponentavskrivning?    - Leder det till en förbättrad redovisning sett utifrån begreppen relevans    och rättvisande bild, om så på vilket sätt?Hur påverkas redovisningen i företag inom fastighetsbranschen av det nya kravet på komponentavskrivning?Syfte: Syftet med studien är att undersöka vilka uppfattningar revisorer och företag inom fastighetsbranschen har om det nya kravet på komponentavskrivning samt hur det påverkar fastighetsföretagens redovisning. Studien syftar även till att försöka utröna om komponentavskrivningar leder till en mer rättvisande redovisning.  Metod: Studien bygger på en kvalitativ metod. Insamling av primärdata har skett genom kvalitativa intervjuer med fem fastighetsföretag och två revisorer.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

During recent decades several studies have investigated how different social roles and socialization processes between women and men affects our attitudes, values and priorities to environmental problems. Many empirical studies among the general public, indicates that women tend to show a greater environmental concern than men, because of women?s different health- safety- and risk perception. Even though the results are well established among the general public, when investigating if elected women in public offices tend to express a higher environmental concern, than do men, the results are not that clear. By using a dataset covering all the 290 municipalities in Sweden, this study aims to investigate if there is any correlation between the amount of female representatives in the municipality and the amount of emissions of CO2e per capita.

Miljöfrågorna och miljöarbetet har förändrats under de senaste åren och det har blivit uppenbart att något måste göras för att begränsa människans miljöpåverkan. I Rio, 1992 hölls FN:s konferens för hållbar utveckling och grunden för det internationella tänkandet om det ?uthålliga samhället? lades och gav genomslagskraft även i Sverige. Sveriges Ekokommuner är en ideell förening som jobbar för att utbyta kunskap, kompetens och erfarenheter inom ramarna för en hållbar utveckling och det uthålliga samhället..

With ever-increasing environmental problems in the world, I have with this thesis aimed at studying how the Inuit people of the Arctic organize themselves around the issue of environmental degradation. In focus for this thesis is the organization Inuit Circumpolar Conference (ICC), an NGO that focuses on saving and protecting the social and cultural rights of the Inuit people, along with the environment in the four arctic regions. This aboriginal population has a strong connection to the environment they dwell in, as the area serves as a source of income and nutrition as well as an historically important place for their culture.I will in this thesis primarily investigate the methods of operation amongst NGOs, as well as their ability to influence and interact with the UN. These are three concepts that I, as a hypothesis, considered to distinguish ICC from other NGOs. With help from three theories about NGOs, I conclude that certain central elements of ICC differ from the average NGO, making ICC a new kind of actor in global politics..

The objective of a site leasehold is to allow the lessee to occupy a specific plot of land. In return, the lessor imposes an annual ground rent. The ground rent ownership gives the lessor the possibility to capture the increasing in land value. As such, the rent is based on the value of the land multiplied with a percentage that reflects the yield of the land value. It is renegotiated every ten years.

The complex sound of someone walking in snow aren't easy to create in a studio. The best way to get the sound is to go out on a surface with real snow and record the footsteps there, but it is a complex procedure to get the right sound on the snow because snow sounds different in various temperature and various kinds of snow. It is important to find the right kind of snow to get the right sound on the foot steps. In a studio, the foley artist can create the sound of footsteps in snow by walking on different kind of material, like potato flour, coarse salt or corn flakes, the question is how realistic this materials sounds and what temperature on the snow they sound like. The results shows that the real snow (warm and cold snow) sounds most realistic and the potato flour sounds like warm and wet snow, the corn flakes some think sounds like cold snowwhile others think that it doesn't sound like snow at all and the coarse salt sounds like snow when it is around -10°C in the air, they all sounds similar in realism compared to each other.

I denna studie används Johansens metod för kointegrationsanalys för att skatta ett långsiktigtjämviktssamband för den svenska reala växelkursen under perioden 1980-2004. Resultatet bliratt den reala växelkursen på lång sikt kan väntas appreciera till följd av försämrad handelsbalansoch höjt oljepris, medan en real depreciering blir följden av en ökning i den utländskaproduktiviteten. Dessa resultat ger belägg för Balassa-Samuelssoneffekten, liksom förtransfereringseffekten. Undersökningen visar även att den svenska respektive utländskarealräntan, liksom nivån av svenska Net Foreign Assets, inte uppvisar någon långsiktigpåverkan..

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Syftet med denna studie är att få en förståelse för hur mäklare uppfattar att de förhåller sig till, och tillämpar, lagar och etiska riktlinjer i sin yrkesutövning..

The purpose of this Bachelor?s thesis was to examine the information needs of the international students at the University of Borås. A further aim was to examine the types of information sources the international students was using to satisfy their information needs and the environmental factors keeping them from achieving this. This was done through focus group interviews with international students from four different countries ranging from the ages 20 ? 35.

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Currently, the whole globe is faced with serious problems which negatively affect people around the world: increased pollution, excessive waste, and weather pattern changes. ?Left? and ?right? wing political parties alike have embraced ?green? politics and for many of these parties, environmental issues have become a top priority that is very much reflected in their manifestos. This study examines the environmental goals of two of Sweden?s largest political parties and how these ambitions are reflected at a local level.