In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Bakgrund Med en befolkning som blir allt äldre är det viktigt att ha kunskaper kring hurohälsosamma levnadsvanor är fördelade bland äldre individer. Hälsobeteenden hos äldre,såsom alkoholkonsumtion och rökning, riskerar att bli en stor kostnad för samhället blandannat i form av sjukvårdskostnader. För att kunna planera det framtida sjukvårdsbehovet,samt för att ge kunskap kring vart förebyggande åtgärder är mest behövliga, krävs enförståelse kring hur de hälsoskadliga levnadsvanorna är fördelade i befolkningen. SyfteSyftet för denna uppsats är att undersöka hur socioekonomisk status vid olika tillfällen ilivsspannet är kopplat till alkoholkonsumtion och rökning hos äldre. Metod Med hjälp avnationellt representativt datamaterial från de longitudinella undersökningarna SWEOLD ochLNU har information från 982 individer, 77 år och äldre, analyserats med hjälp av logistiskaregressioner.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Denna uppsats är en studie i divination som användes i fornnordisk, samisk, irländsk-keltisk, grekisk och romersk religion. Syftet med uppsatsen har varit att undersöka om det finns något som kan sägas vara typiskt inom den fornnordiska divinationsformen. De teman jag koncentrerat mig på för att besvara dessa frågor är status, roll, genus, metod och plats. De metoder jag använt mig av är deskriptiv och komparativ litteraturstudie. Dessutom tillämpas hermeneutisk metod.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment.

Detaljhandelsarbete har målats upp som ett lågstatusyrke i såväl media, litteratur, som av branschen själv under alla de tre år som vi har studerat Retail Management vid Lunds Universitet. Med hjälp av teorier kring status och angränsande begrepp, samt intervjuer med företrädare för både arbetsgivar- och arbetstagarorganisationer försöker vi i denna studie finna svar på vad som förklarar varför arbete inom detaljhandeln har den status det har. Vi söker också svar på varför branschen vill höja statusen samt vilka åtgärder som vidtas, och kan vidtas, för att lyckas med detta.I uppsatsen förklaras detaljhandelsarbetets låga status med att det är en bransch som kännetecknas av obekväma arbetstider, många deltidsanställningar, kvinnodominans, en stor andel okvalificerade arbetsuppgifter samt en låg lönenivå.Denna studie visar också att de olika branschaktörerna har delvis olika motiv till att vilja höja statusen. Arbetsgivarsidan ser en höjd status som en möjlighet till att attrahera fler sökande med högre kompetens till branschen vilket förbättrar företagens konkurrenskraft, medan arbetstagarsidan, representerade av fackförbunden, ser en möjlighet till förbättrade arbetsvillkor. För att uppnå statusmålet vill arbetsgivarsidan tydliggöra karriärvägarna inom detaljhandeln samt öka den formella kompetensnivån.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

En sund livsstil är en förutsättning för att uppnå en god folkhälsa bland alla befolkningar oavsett land. Befolkningens olika levnadsvanor som t.ex. rökning-, alkohol- och fysisk aktivitet skiljer sig åt mellan olika grupper beroende på inkomst, utbildning och sysselsättning. Därmed skiljer sig hälsan mellan olika socioekonomiska grupper i samhället. Tidigare studier har visat att en ohälsosam livsstil tenderar att finnas hos de mest utsatta socioekonomiska grupperna.

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

This paper deals with three mediaeval churches in the town Visby, Gotland. These churches were located in different areas in Visby. Allegedly the areas where St Hans and Ste Gertrud were located were inhabited by wealthier people, and the more peripheral area where St Mikael was located was where the poor lived. Therefore, the people that were buried at St Mikael should be of lower social status than the people buried at St Hans and Ste Gertrud. Based on the fact that an individuals diet was dependant on his or hers social status, dietary studies on skeletal remains from the three different churches have been conducted to find out dietary patterns among the individuals buried at each church respectively.

Studien har undersökt om motorisk anpassad träning ger någon observerbar effekt på elever med motoriska brister som har idrott och hälsa två gånger per vecka. Elever i skolår 2 (7 ? 8 år) observerades vid två tillfällen med sju månaders mellanrum på två snarlika skolor. För att mäta och registrera motoriskt status användes MUGI observationsschema. Materialet i studien omfattade 75 elever.