Energy price are on the way up to a high level that will not diminish in the future make us to focus more on the sustainable development for a better solution of residential houses. Passive house or low energy housing are one of the solution to make residential more environment friendly, in same time it´s a financial security using less energy, and saving money. The last 10 years in Germany and all around Europe the concept of passive house been developed, and people aim to know more about these concept that leading the market more attractive for passive houses. A passive house is a well designed building highly insulated and air tight with mechanical ventilated system for the whole building envelope that minimizes the use of energy for heating [1].The housing company Mimer has chosen to invest in low energy consumption in every new housing project.  These future plan projects are decided to use less than 75 kwh per square meter annually in purchased energy [2].This thesis is about new constructed passive houses, and focuses on the evaluations of the temperature, and moisture condition for attic, external walls and joist.

Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

Title: Information storage - A growing problem? Authors: Göran Svanhall Pär Truedsson Erik Ponnert Tutor: Bengt Carlsson Problem: Every day companies, regardless of size, produces new information that needs to be stored. In the information society of today, the characteristics of the information changes both in size and complexity. This results in higher demands on which storage solution that suits the company and their field of business. New and more innovating storage solutions enters the market, but are they necessary to smaller companies of development active in the IT society? Questions to Answer: Is data storage a growing problem for companies of development active in the IT society? How do traditional storage solutions manage the information growth of today? How urgent is the need of a new storage solution? Which features are prioritized in the future storage solution? Method: By performing a quantitative survey we delivered an inquiry to several companies, which answers will help us answering our above mentioned questions.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

AbstractOur bachelor degree thesis was carried out in collaboration with Ivar Petterssons Järnmanufaktur AB in Smålandsstenar. We were asked to replace their wedge housing, used to fasten the wires to the power lines, with a similar structure in a plastic material. The idea for this project started with Ivar Petterssons Järnmanufaktur AB having problems with the casting quality that forced them to perform expensive tests on each of the wedge houses to ensure the quality. They are currently produced in China which is also a major drawback because it requires expensive long delivery times.The method we used is Fredy Olsson's Princip- and Primärkonstuktion (1995). We have consistently been in the project on so-called "broad front", which means that you create several sketches, ideas and changes in parallel, and then evaluates all.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

This degree project is on 15 university points which correspond to 10 weeks full time studies. The work has been carried out during autumn term 2007 and spring term 2008. This degree project has been carried out with the cooperation of Etac Supply Center AB who is located in Anderstorp.It?s been Etac interest to develop a solution which helps the user of the wheelchair over obstacles. My task has been to develop a concept that solves the problem according to the requirement specification.In the rapport the reader can follow the development from an idea to a finished concept.

Every year more than 6000 thefts, to a value of 1.5 billion SEK, are reportedwithin the Swedish building trade. Plus all the indirect costs of having theconstruction site standing still.SafeTool is a newly started company that will try to prevent this problem witha modern technology solution.The key to SafeTool?s solution is RFID ? Radio Frequency Identification ? andthe solution looks like this;All tools are stored in a container on the construction site. Every tool isequipped with a RFID-tag that uniquely identifies the tool. With antennas in thecontainer it is possible to detect when a tool is leaving the container and whenit comes back.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.