AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage.

During the last decade, the construction industry has focused on improving and optimising its production process. The construction industry is now facing larger changes regarding efficiency in their supply chain for the next decade. Many companies are now trying to optimise its supply chain together with its supplier. JM AB, which is one of the biggest construction companies in Sweden, is looking at different options to improve its own logistics together with their suppliers. One option is to use a terminal between JM and the suppliers to solve problems such as quality, custom service and inventory for the in production.

Today, buildings utilize 40 % of the total energy consumption. New energyrestrictions and directives have entered the construction industry. Photovoltaic is asustainable, clean and quiet solution that integrates well in the urban environment buthave not yet reached a breakthrough on the Swedish market. The conditions for solarenergy production are often set in the early planning stages where they rarely arebeing prioritized.This master of engineering project focuses on identifying problems regardingimplementation of photovoltaic in city development projects and giving suggestions topossible improvements in the planning- and construction process. It also givesrecommendations on how the conditions for energy production can be optimized inthe early zoning stage.By conducting simulations with PVsystV5.21, on three ongoing city developmentprojects in Umeå, Malmö and Stockholm and by carry out and analyzing interviewswith city planners, constructors and architects, some conclusions have been made.Several improvements, both politically, with changes in the subsidization systemand/or instatement of a new law with feed-in tariffs, and within the solar- andconstruction industry itself, with better communication between different parts of theprocess as well as better use of experience, can be made.

AbstractThis study aims to investigate the applicability of well-recognized supply chain strategies based on product characteristics. Choosing the right supply chain strategy can be the difference between winner and loser in today?s competitive climate and science offers several recommendations as to which aspects that should be considered. Fisher (1997) and Christopher and Towill (2002) suggest that supply chain strategies should be based on what kind of product the company is handling and that, in order to know which strategy is the most appropriate, the products must be categorized. Some criteria developed for the categorization are lead time, forecast in demand and profit margin.

The heating of companies premises is today functional with electrical heating and heating offossil fuel. The energy cost for these kinds of heating in buildings has heavily increased duringthe last years and the influence on the environment has become more visual. This leads to thatenterprises today become more anxious to render energy more effective and find alternativesolutions to their ancient heating systems. This is something that Skandinaviska kraftprodukterAB in Halmstad has become aware of.The purpose with this examination is to find the most cost-efficient and environmental measuresfor the office and workshop premises of SKP AB. Where one of the bigger things is to find agood alternative for their current oil furnace, which was heating the workshop.

In recent years, awareness of the climate change has increased around the world. Environmental issues have been taking into consideration, both by individuals and companies. Therefore the demands for new environmental friendly technology have increased, also known as cleantech. To further establish and develop cleantech it requires capital. Venture capitalists have as well seen the potential.To increase the number of Venture capital investments in cleantech, it is important the investments generate good returns.

The construction and real estate industry represents a significant part of Sweden's total impact on the environment and mainly affects the following national environmental objectives: reduced climate impact, a good built environment and a non-toxic environment. By establishing internal rules, companies within the industry can reduce their environmental impact. SMT (AB Sandvik Materials Technology), a part of the industrial group Sandvik AB, has set a target that during 2014 develop a guiding document with special consider to the environmental impact during construction of office buildings, that they establish at the Swedish regional capital Sandviken, for both internal and external tenants. This study therefore aims to clarify which environmental aspects that the construction and real estate sector mainly are responsible for, and therefore should be part of a guiding document for a company for establishing office buildings, and to present arguments regarding the use of such a document. The study is based on literature studies and personal contact with other companies, in the form of e-mail conversations and a telephone interview.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

The official statistics on communication and transports in Sweden is administered by Statens Institut för kommunikationsanalys (SIKA). SIKA?s commission includes production of statistics on the Swedish vehicle fleet. These statistics provide important information tofinancial institutes, ministries, industry and mass media among others. Furthermore, the vehicle statistics include measures of comparison between different counties and municipalities.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This study examines whether it would be profitable for travel distributors in the charter to expand its offerings to other travel related products, and also the products that are in demand. We are also studying the role that brand has for customers' choice of travel.According to Hellman, e-commerce is to be preferred since it is competitive because it gives the travel distributors the opportunity to lower down prices. Therefore, we also investigated the proportion of respondents who would consider buying these travel-related goods through the travel distributors? websiteIn support of this study, is a survey with a population of 100 charter travellers. Respondents are divided into two groups where the first group consists of people who have booked their trip in stores, and the other via the Internet.

As revenues from newspaper advertising plummet and their readers loyalty erode, the need to understand newspapers' changing environment and the actors involved in this change is growing in importance. Evidence is the entire industry is entering into a restructuring phase and that this restructuring is driven by the rapid consumer adaption of internet media.In this thesis I elaborate on "how the Internet is affecting the conditions for value creation in printed newspapers" and "how the Internet is affecting the conditions for other actors involved in the printed newspaper's value creation". These two questions land us in the bigger question of "Does the Internet act as a compliment or a substitute to the printed newspaper ".To answer these questions the printed newspaper is represented as the actor in the middle of content producers, advertisers and consumers. It is in its role as a means of distribution and as a co-ordinating force that we study the value creation of the printed newspaper. The empirical base of this thesis is a qualitative participant observation where the author during a period of time interacted and collected data from the open discussion in blogs by several of the industry's top influentials combined with material from seminars and reports on the current state of media.