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.

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.

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.

Real estate agent is a popular occupation that many young people study today. They enter the market and will have to compete with experienced real estat agents. Why should the customer choose them instead of those with more experience? We describe the character of services offered, expectations and customer satisfaction. We have chosen to give a questionnaire to customers and real estat agents.

In todays society sports has become a major part in people?s life, with the emerging of professionalization it?s become a thriving business that generates big money. An outcome of this evolution of sports as meant that most athletes must put more time and energy in to their athletics to have a chance to reach their dreams of being a professional athlete. And if an athletes dream get cut short somehow, the process of moving out of sport has been shown to somtimes be a difficult process for athletes that don?t have anything to fall back on.

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

From a view of health strategies and techniques this thesis wants to throw a light on how the individual in its"health thinking"is governed. A thinking that, according to the author, can lead to a new way of governing as in municipal activity, an activity whose focus is on health and ill-health. The study is done whit a theoretical approach of power, with qualitative interviews as method and analysed from a perspective of Governmentality. The object for the study is Socsam and Rehabrådgivarna in Finspång. Socsam is a local project, and their main task is to create cooperation between health- and medical services, social services and social insurance.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

AbstractEnglish title: Outsourcing of operation and maintenance -An interview study about newly reconstituted housing cooperatives motives for outsourcing of operation and maintenance. Swedish title: Outsourcing av drift och underha?ll -En intervjustudie av nyligen ombildade bostadsra?ttsfo?reningars motiv till outsourcing av drift och underha?ll.Authors: Jonas Lindquist & Carl Melin Published (year): Spring 2013 Tutor: Sven-Ola Carlsson Examinator: Marita BlomqvistBackground: Now days there are no questions for organizations about if they will outsource parts of their business. It is rather a question about what should be outsourced. In terms of organizations our found theory tells what is being outsourced is everything that does not belong to the organization?s core business, such as supporting functions.

För att tillverkande företag ska kunna fortsätta vara konkurrenskraftiga i tider där tillgången på billig arbetskraft ökar, med ökad konkurrens som följd, är det viktigt att nya strategier utvecklas för att säkerställa långsiktig överlevnad. En strategi för detta är att integrera varor och tjänster som tillsammans skapar bättre erbjudanden med ökat kundvärde. Syftet med arbetet är att få kunskap om ett tillverkande företag har de förutsättningar som krävs för ett erbjudande där vara och tjänst är fullständigt integrerade. Studiens forskningssyfte har varit undersökande samt beskrivande med en deduktiv teorianvändning. En kvalitativ forskningsmetod har använts vid studien, där forskningsstrategin utgjorts av en enskild fallstudie.

Many companies are presently investing in different types of environmental strategies, and it is varying to what level they channel their resources to environmental efforts. It is also diverging to what extent organizations effort to profile themselves as environmentally conscious. This can be due to difficulties in reaching out to customers and to finding the most efficient method of green marketing communication. The aim of this study is to analyse how an insurance company more actively can communicate environmental matters foremost in their contact with customers. One can in different mediums daily follow debates and discussions concerning the environment. Many insurance companies have also identified their role in performing green work.

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.

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.