Den 18 februari i år fick Sverige en negativ reporänta. Ett historiskt ögonblick i Sveriges ekonomiska historia. I detta arbete har vi valt att fokusera på hur den kommersiella fastighetsmarknaden kommer att påverkas av denna händelse. Den kommersiella fastighetsmarknadens rörelse är inte beroende av enbart en variabel utan av flera. Som i sin tur är mer eller mindre beroende av varandra.

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

A patient simulator for testing anaesthesia machines has been developed at Maquet Critical Care AB, to reduce costly and time-consuming experiments on animals. The device simulates human lungs regarding lung dynamics and volume, uptake of anaesthetic agents and the production of carbon dioxide, heat and moisture. Further demands on the simulator are durability and size; the device shall be compact enough to be moveable.The resulting simulator fulfils the requirements and enables better repeatability and ability to test extreme cases than experiments on animals do.Uptake of the anaesthetic agent is achieved in a active carbon filter and controlled by regulating the flow. The flow is created by a regenerative blower and controlled using a proportional valve. The uptake can be set by the user or by a simple uptake model modified to recursively handle changes in the concentration of anaesthetic agent.Carbon dioxide is fed into the system from a tank by a mass flow regulator.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

The purpose of this paper is to examine how the arrival of class society is expressed in the social dance of high society during the second half of the eighteenth century. The study is based on the idea that culture and society develope in interaction; that changes in the economic, political and social life determine the cultural expressions as well. What I wish to examine is whether cultural themes from the developing bourgeois culture ? individualism, to be precise ? is expressed in the social dance during the second half of the eigthteenth century. // The study shows that public balls definitely gave people a chance to show off on the dance floor in spite of social rank.

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

Dagens marknad för mäklarbyråer är hårt konkurrensutsatt och domineras av stora nationella mäklarkedjor. Mindre, fristående mäklarbyråer har svårt att etablera sig och enligt Timmons mfl. överlever bara 30 procent av alla företag de fem första aktiva åren (refererad i Brundin & Johansson 2006). Detta är ett hot mot den fria konkurrensen som behövs för en välfungerande marknad där konsumenternas nytta har högsta prioritet.Studien undersöker vilka som är de framgångsrika och hållbara konkurrensfördelarna för fristående mäklarbyråer. De fyra områden vi belyser för att hitta konkurrensfördelar är:? Marknadsföring? Kundsupport och service? Bra ledning och personal? Benchmarking och konkurrenshanteringStudiens resultat bygger på telefonintervjuer med åtta fristående mäklarbyråer med störst marknadsandel i Sverige.

Cement manufacture accounts for 3-5 percent of total global carbon emissions. There is a growing interest in reducing the environmental impact and conserve limited natural resources. In cement production, clinker productions consume 87.5 percent of the total energy consumed in the cement manufacture.Cementa has since many years, focused on reducing the environmental impact of cement production. The work has involved the entire production process from selection of alternative fuels to the development of cement with less clinker content. During 2013/2014, two new types of cement (Bascement and CEM II / B) will be introduced to the Swedish market.

The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed timber prices and foremost a change of interest rate makes big differences on the result of the calculations.

Title: Two sides of the same coin. A quantative content analysis of how Swedish daily press frames beggingAuthors: Mirjam Hultin, Linda Moström & Caroline WidenheimSubject: Undergraduate research paper in journalism studiesLocation: Dept. of journalism, media and communication (JMG) University of GothenburgTerm: Spring 2014Supervisor: Britt Börjesson, JMG, University of GothenburgLanguage: SwedishNumber of pages: 45 (excluding appendix)Background: During the late twentieth century, there was a debate in the daily press concerning the increase of homeless and beggars in Stockholm. Voices arose wanting to make it illegal to beg, especially in the subways. Today, the issue is again up for debate now focusing on the increase of migrants from poor countries of the European Union.Purpose: The main purpose is to examine how the phenomena beggary is portrayed in the daily press.

This master's thesis studies Utländska biblioteket, a 19th century foreign literature subscription library in Karlskrona, Sweden. The aim of the thesis is to investigate Utländska biblioteket between 1835?1864.The material consists primarily of primary sources from the archive of Utländska biblioteket. The main primary sources are the library's accounts book, its minutes, and two book catalogs. Using analytical tools from Jürgen Habermas, feminist criticism of his ideas and from Pierre Bourdieu, as well as results from previous research on older library forms and female organization in the 19th century, the thesis answers questions relating to the library as a society, its members and its book collection.The investigation shows that Utländska biblioteket was a subscription library as well as a book circle.

etta arbete belyser det för hästnäringen stora problemet ekvina placentiter från en veterinärmedicinsk synvinkel. Ekvin placentit betyder moderkaksinflammation hos häst. De vanligaste orsakande virusen, EHV-1 och EVA, samt ett mykotiskt agens, Histoplasma, tas upp. Bakteriella placentiter är dock mycket oftare förekommande. Därför diskuteras inte bara de tre agens som är vanligast; Streptococcus zooepidemicus, Escherichia coli och Pseudomonas aeruginosa, utan även två bakteriella agens på snabb frammarsch; Leptospira spp.

etta arbete belyser det för hästnäringen stora problemet ekvina placentiter från en veterinärmedicinsk synvinkel. Ekvin placentit betyder moderkaksinflammation hos häst. De vanligaste orsakande virusen, EHV-1 och EVA, samt ett mykotiskt agens, Histoplasma, tas upp. Bakteriella placentiter är dock mycket oftare förekommande. Därför diskuteras inte bara de tre agens som är vanligast; Streptococcus zooepidemicus, Escherichia coli och Pseudomonas aeruginosa, utan även två bakteriella agens på snabb frammarsch; Leptospira spp.