Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

In the spring of 2014 Sweco Systems AB were commissioned to design a ventilation system for a newly built preschool in Linköping. Terms from the client was that it cost efficiency would cope with the energy demands that are placed on the building. The unit chosen was a cross-flow heat exchanger, and this work is to compare it with two other heat exchangers to see if a more energy and cost efficient could have been chosen. The heat exchangers that was chosen for the comparison was a rotating- and a counterflow heat exchanger. Simulations have been made to the different heat exchangers by the manufacturers.

The education program System design at the University of Kalmar has since it?s beginning been missing a near by studio for it?s students studying towards audio and music. In the choice of examination project I would take upon this task, which was long wanted for the teachers and students at the university?s Musikhuset.Musikhuset became the buyer of the project, and the studio was to be installed at their premises. Unfortunately, the project got jammed by the university?s financial savings calculations, and was due to this delayed in the end for 11 weeks.

In my study I have chosen to examine the mathematics in children's free play and everyday situations, with focus on sorting and classification. The purpose of the study was to see how children express their mathematical knowledge. I have chosen to use a qualitative method in my examination, here I did observations in a children's group where the children were between three and six years old. I also did interviews with the teacher's on the department to see how they relate to the mathematics and how they formulate the department to achieve as good a learning environment as possible.The result shows that the teacher's approach is incredible important to the children's learning ability and that they are always present to challenge and discuss together with the children. The observation indicates that children use mathematics all the time in their everyday situations and that it is the interaction between individuals and environment that affects children's development. .

Bakgrund: Enligt Gauffin & Nilsson råder det ingen enhetlighet för hur immateriella tillgångar redovisas i samband med företagsförvärv. IFRS 3 infördes år 2005 och innebar stora förändringar för företagen avseende redovisningen av immateriella tillgångar vid företagsförvärv.Syfte: Då mycket tyder på att det inte råder någon enhetlighet i företags sätt att redovisa förvärvade immateriella tillgångar, avser denna studie att granska tänkbara bakomliggande faktorer till de skillnader som existerar. Studien vill finna eventuella skillnader mellan företagen och vidare utreda vad skillnaderna kan bero på. Med företag avses utvalda företag som nyligen gjort företagsförvärv.Metod: Studien baseras på en kvalitativ forskningsmetod bestående av intervjuer med företag som nyligen gjort företagsförvärv samt intervjuer med revisorer.Resultat: Studien har identifierat fyra tänkbara bakomliggande faktorer till att det inte råder en enhetlighet i redovisningen av immateriella tillgångar vid företagsförvärv: Definiering, Identifiering, Värdering och Vägledning..

Stjärnägg is a sales organization operating on the Swedish eggmarket, owned by nine Swedish packing companies. Those nine packing companies are not just owners of the sales organization, but at the same time competitors since they compete in the market when they do not sell the eggs through Stjärnägg.The purpose of this thesis is to evaluate the sales organization from a supplier and owner perspective. To answer the purpose of this study, qualitative interviews have been conducted with the owners of the egg packers. This has been done in order to get as fair picture of the sales organization as possible. From the answers of the interviews, a compilation has been made to be able to give Stjärnägg concrete proposals of improvements in the organization.

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..

The aim of this essey was to find out what kind of help problem gamblers can get at social service offices in the region Västra Götaland in Sweden. We also examined the knowledge regarding gambling problems at social sevice offices and who the head of the social service offices regarded having the responsibility for the question of helping problem gamblers. As a last question we wanted to know if the size of the population in the community had an impact on these questions. Central questions in our essey asked are:How much help does the social service offices in the region Väsra Götaland offer problem gamblers? Who has the responsabilety to help problem gamblers according to social service offices?What knowledge does the social service offices have concerning problem gambling?Does the population of the community have an impact on theese questions?This is a quantitative study made as a webbservey to the head of the social service offices in the region Västra Götaland.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

This thesis deals with the possibilities of installing solar panels on a property, the building is owned by Kornhillschurch and called Kornhill. The owners of the property wanted to learn more about potentials for installation of solar panels on the property, therefore we described different types of solar cells and solar cells essential function to generate electricity in the report. Different factors that are limiting the generated energy are mentioned.An investigation of the property?s potential has been made in order to consider different designs. When sites that were considered suitable for solar cells were selected, different design options were made, one for each site.

The purpose of this paper is to create an understanding of the negotiation process behind the decision of who will stay at home with a sick child and to develop the knowledge of the mechanisms considered to affect the negotiation process, in particular, the mechanisms likely to contribute to an uneven use of care leave. In the study six interviews were conducted with three sets of parents. These interviews were then analysed with Janet Finch?s (1989) definition of negotiation of family responsibilities. The study finds that the negotiation on care leave is a result of the negotiation of the shared view of reality.

We where asked to write a webapplication, with similar functionalityas an existing desktop application. The application can todayrecord sounds from a person, mix it together at the optimal place withanother, similar sound and play back the result.The application used mathematical calculation that the developerswhere not familiar with, therefore it was decided to focus on the partsthat involved recording and playing sound, to pave the way for anyfuture implementation.The follwing prototypes where implemneted:1. Read a sound clip from a file.2. Splicing of two sound clips at different points in the clips.3. Generate the sound of a guitar.The result of this evaluation is that web browsers today are notready for this type of application, but that there is potetial as soonas W3C have standardised the use of a microphone as a source to theexisting DSP functions..

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

The subject for this paper is the Class Action against Skandia Association, a civil organization formed in 2003 with the aim of claiming compensation for some 1.2 million life insurance customers. The background to its formation was one of the largest financial scandals in Sweden in recent times, involving a number of questionable affairs within the insurance corporation Skandia and its subsidiaries, most notably the life insurance company Skandia Liv. The interests of both the stake- and stockholders of the company seem, in certain ways, to have been grossly misrepresented. The scandal, as well as the reaction it spawned, pose a number of questions. In this study, we focus on two: a possible, and in many ways apparent crisis in the representation of interests in Swedish society, and the role of civil society in upholding the balance between these interests.We argue that what is often held to be the ?greed? or ?immorality? of individuals in scandals such as Skandia is, to a great extent, a mere reflection of the ?rational? underpinnings of modern-day capitalism.We find that trust has been a key mechanism of control in the relationships between consumers and agents in pension and life insurance markets, and that ?the Swedish model? that distinguished post-WWII Swedish society was a model heavily based on trust towards existing models of bureaucratic governance.