The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

The project Design analysis and proposals of plastic screw caps in Australia was performed at Högskolan Dalarna incooperation with University of Western Sydney, Australia. The Swedish company Tetra Pak, in Lund, were assigner forthe project that was performed 2006-2007. The commission was to do a survey about the packages for non-carbonateddrinks in Australia. The bottles had to be plastic, able to open in one step and with focus on the caps.The project has result in design analysis and a new proposal of a plastic screw cap for the Australian market. Sixbottles were choosen and they were all testet on 20 consumers each with a Likert-scale test.

The report describes an ecodesign thesis performed by the author at the ÅF EcoDesign Center. The basic idea of ecodesign is to develop products with a minimized environmental load, without neglecting other significant product aspects such as function and price. During the last couple of years the public interest in environmental friendly products has increased, which has made it possible for companies to make a profit from their investments in ecodesign. To meet the increasing market for ecodesign services ÅF started the ÅF EcoDesign Center, where the company has gathered all of their competence in ecodesign in order to help companies to become greener. The task was to develop a tool for an Eco Screening.

The project Design analysis and proposals of plastic screw caps in Australia was performed at Högskolan Dalarna incooperation with University of Western Sydney, Australia. The Swedish company Tetra Pak, in Lund, were assigner forthe project that was performed 2006-2007. The commission was to do a survey about the packages for non-carbonateddrinks in Australia. The bottles had to be plastic, able to open in one step and with focus on the caps.The project has result in design analysis and a new proposal of a plastic screw cap for the Australian market. Sixbottles were choosen and they were all testet on 20 consumers each with a Likert-scale test.

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

This thesis deals with the design of a combinated rescue-, personal-, and firefighting elevator for a nuclear waste storage facility to be constructed by the client SKB, Svensk Kärnbränslehantering AB. SKB:s mission is to dispose of all nuclear waste from all swedish nuclear power plants. The storage facility will be built in the rock 450 m under the surface and will consist of several kilometers of tunnel where capsules containing the nuclear waste will be placed. It will also hold a central area which contains spaces necessary for the operation and construction of the facility, such as elevator hall, storage hall etc. The facility will have two ways of access: a vehicle ramp and an elevator shaft.

Background: The speech- and language deficit aphasia affects 12 000 persons annually in Sweden. Aphasia is caused by injury in the brain and the most common etiology is stroke. According to the tool for describing and assessing aphasia, A-FROM (Kagan et al., 2008), the four following aspects of aphasia need to be considered: severity of aphasia, participation in life situations, communication and language environment and personal factors. Several different interventions and treatments can be performed in every domain. There is scientific evidence for interventions performed by speech and language pathologists; however, the question is yet being discussed since results are unambiguous.Purpose: The main purpose of this study is to investigate which aphasia interventions performed by speech and language pathologists that are supported by evidence.

Financial Action Task Force (FATF) är det främsta internationella organ som verkar i kampen mot penningtvätt, i syfte att utveckla och förbättra de nationella systemen, stärka ett lands finansiella säkerhet och stärka det internationella samarbetet. FATF`s rekommendationer, liksom dess ömsesidiga utvärderingsprogram, är så kraftfullt att de anses som en "gyllene standard" beträffande penningtvätt.Syftet med uppsatsen är att kartlägga hur Sverige som medlemsland uppfyller efterlevnaden av FATF?s rekommendationer i granskningschecklistan, med särskild tonvikt på kundkännedomskraven, i jämförelse med FATF?s andra medlemsländer. Undersökningen baseras på FATF?s 34 medlemsländers ömsesidiga utvärderingsrapport, som vi bearbetar genom en kvantitativ undersökningsmetod.Studiens resultat visar att medlemsländernas genomsnittliga efterlevnadsnivå av samtliga rekommendationer är 53,3 %.

Authors: Patrik Jäverbo & Jon LindheTitle: Greener on the other sideLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishIn later years the strict laws and policies surrounding cannabis use have been questioned around the world by several influential leaders, among them US president Barack Obama and former UN secretary general Kofi Annan. It has been argued that the ?War on Drugs? has done more harm than good and in some American states and a number of European countries the drug have been legalized or decriminalized. Everybody does not agree however, that legalization is the best course of action and in Sweden the emotions have sometimes run high in the discussions taking place in television shows and newspapers.The purpose of this study is to examine the image media portrays of cannabis; based on the theory that mass media is an important influence on the individual and the way in which he or she views the world. To put the result into a context the Swedish media image will be compared with the one in Denmark and Norway.

In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

Trading based on technical analysis has its roots in the U.S. financial industry where it has long been common practice, in Sweden however the trading style has not had the same impact. Based on the results from the preliminary study we believe this is about to change and that the topic therefore requires further studying. Several online stockbrokers today provide information and tools for technical analysis to their clients. As the list of indicators to use for creating strategies is so immense it is interesting for an investor to know what actually could be the basis for a profitable investment strategy.

Due to an increased population in cities the need of densification of cities increases. This means that the amount of ecological elements in the city is at risk of decreasing. Ecological services contribute to the city?s climate by softening the negative impacts that densification of cities means. Thus increases the will and ambition in city planning in to preserve greenery.This is an interdisciplinary thesis within the subject of geography that studies Biotope Area Factor (BAF), a planning tool that is used in city planning with the purpose of compensating for lost ecological services associated with new housing estate.

This study was carried out in Jordan with the purpose to investigate the bacterial microflora of egg shells from cage systems and from deep litter floor systems. Another aim wasto get a general impression of the hygiene, at farm level, of egg production in Jordan andthe factors affecting it.Eggs from two cage systems and three floor systems were analyzed, regarding bacterialcontamination of the egg shells. Egg samples were taken from the storage room, the eggcradle in the cage system and from the nest and floor in the floor system. To get a generalimpression of the hygiene at the farms, swab tests and air tests were performed. Swab testswere performed with a sterile cotton swab at the same units as the eggs were sampled andair tests were performed by opening petri dishes where the hens were staying.

Lately the popularity to keep different species of dwarf hamsters has increased in Sweden. The requirements of the Swedish legislation to keep hamsters as pets are low which could be a reason for the increasing popularity. Hamsters are in nature generally nocturnal and can travel far distances to find food sources during their active part of the day. Their eyesight is poor, but is compensated by their well-developed hearing and olfaction. ?Run about balls? are made of plastic and the hamster is placed inside it where after the ball is placed on the floor and the hamster can then run protected outside the cage.

Background: Budgets has always been a main factor for the management of organisations. Yet, lately has the role of budgets been increasingly questioned. But how is an organisation managed without budgets and what other alternatives can be used? And can these instruments work more effective?Purpose: The purpose of this essay is to describe how non-budget management distinguish compare to traditional management and how to design an effective non-budget system of management. Furthermore we intend to explain the reasons to such management and to present a model for how such a management can be performed.Research method: Empirical material has been performed based on seven interviews with persons within Svenska Handelsbanken.