Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Author: Niklas JohanssonDirector: Olle DuhlinTitle: In policy and practice ? a study of how the cultural policy have effected the language of two cultural institutions.Background: The swedish cultural policy?s raison d?être is to safeguard all the inhabitants right to experience culture. Since 1997 the development in the field has resulted in an economisation and commersialisation were the culture more commonly is looked upon as a mean of reaching a higher rate of employment or Financial growth. The concept of cultural planning and new public management are today part of the cultural pollicy debate which in its turn has effected the goals and ways to evaluate fulfillment.Purpose: The purpose of this study is to show how the cultural policy in the swedish regions effect the language in the annual reports of the cultural institutions and how these documents have developed since 1997. This to further the knowledge of ho wchanges in the cultural policy effects the comunication of the cultural organisations.Method: This is a qulaitative study conducted in a inductivly.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Syfte: Syftet med undersökningen är att beskriva och analysera finansieringsformen P2P-utlåning, dess bildande och utveckling samt utvärdera hur den har fungerat för små- och nyföretagare.Problemformulering: Studien undersöker hur finansieringsformen person-till-person-utlåning via Internet uppstod. Vidare redogörs för utvecklingen på P2P-plattformen Lending Club sedan låneförmedlingens start 2007 fram till 2011. Slutligen undersöks vad som kännetecknar låntagarna på Lending Club som ansöker om lån till små och nya företag samt hur de presterat gällande deras återbetalningsförmåga.Teoretiskt ramverk: Studiens teoretiska ramverk utgörs av framförallt vetenskapliga artiklar vilka behandlar det finansiella gapet, informations-asymmetrier och kreditbedömning. Vidare återges en bakgrunds-teckning över studier gjorda kring social utlåning och P2P-utlåning.Slutsatser: Studien kommer fram till att P2P-utlåning via Internet har sitt ursprung i social utlåning och möjliggjorts genom bland annat teknologisk utveckling av kreditvärderings-verktyg. Lending Clubs utveckling har gått från mer av ett socialt nätverk till att idag likna mer en finansiell intermediär med kreditvärdiga låntagare och institutionella investerare.

Idag finns det cirka en halv miljon bostäder från miljonprogrammet som är i behov av renoveringoch modernisering. Bostadsföretagen som äger dessa fastigheter har problem med att finansierarenoveringen som krävs för att höja standarden och förlänga livslängden på fastigheterna. Dennauppsats handlar om hur direktägande fastighetsfonder kan fungera som ett alternativ tillfinansieringen av renoveringen av miljonprogrammet.Fördelen med att använda direktägande fastighetsfonder som finansiellt verktyg tillupprustningen av miljonprogrammet är att kapitalet kan hämtas från den privata sektorn ochberoendet av en stark finansiär minskas. Genom fondstrukturen skapas möjligheter för ett mindresparande i bostadsfastigheter och gör marknaden för potentiella investerare större.Uppsatsen behandlar två områden i Stockholm och är belägna Rinkeby- Kista och Skarpnäck.Med hjälp av räkneexempel på en fiktiv fastighet utplacerad i dessa två områden har det visat sigatt det kan vara lönsamt ur en investerares perspektiv som vill köpa andelar i fastighetsfondensom används i denna uppsats. Exempelvis får en fondinvesterare 9,1 % per år i Skarpnäck.Med en upprustning av miljonprogrammet tillkommer kostnader för renovering samthyresökningar.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

The Swedish healthcare systems have over the past decades experienced a major reorganization that involves reduction of costs and cuts due to the Financial problems that the public health system faced. Healthcare was criticized because it was considered to be bureaucratic and inefficient (Funck, 2007). The solution to this problem was to focus on other measures rather than the economic measures, such as modernizing the healthcare instead of cutting down. Implementing a balanced scorecard in a public sector as a hospital, perceived as failures. This is due to several factors such as communication, knowledge and expected time are not taken into consideration when implementing the scorecard.

Idag finns det cirka en halv miljon bostäder från miljonprogrammet som är i behov av renoveringoch modernisering. Bostadsföretagen som äger dessa fastigheter har problem med att finansierarenoveringen som krävs för att höja standarden och förlänga livslängden på fastigheterna. Dennauppsats handlar om hur direktägande fastighetsfonder kan fungera som ett alternativ tillfinansieringen av renoveringen av miljonprogrammet.Fördelen med att använda direktägande fastighetsfonder som finansiellt verktyg tillupprustningen av miljonprogrammet är att kapitalet kan hämtas från den privata sektorn ochberoendet av en stark finansiär minskas. Genom fondstrukturen skapas möjligheter för ett mindresparande i bostadsfastigheter och gör marknaden för potentiella investerare större.Uppsatsen behandlar två områden i Stockholm och är belägna Rinkeby- Kista och Skarpnäck.Med hjälp av räkneexempel på en fiktiv fastighet utplacerad i dessa två områden har det visat sigatt det kan vara lönsamt ur en investerares perspektiv som vill köpa andelar i fastighetsfondensom används i denna uppsats. Exempelvis får en fondinvesterare 9,1 % per år i Skarpnäck.Med en upprustning av miljonprogrammet tillkommer kostnader för renovering samthyresökningar.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be Financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

Från och med 1 januari år 2005 tillämpar börsnoterade företag inom Europa International Financial Reporting Standards (IFRS) i sina koncernredovisningar. Detta nya regelverk, på svenska ofta kallat internationella redovisningsprinciper, består av fem standarder och innebär en del förändringar för företagen, jämfört med tidigare regler. I och med övergången till IFRS ska immateriella tillgångar, enligt standard nummer 3, särskiljas från goodwill och delas in och redovisas i separata poster i balansräkningen eller i noterna. Förut redovisades alla immateriella tillgångar som en del av goodwill. Med en immateriell tillgång menas en tillgång som har ett bestående värde för företaget, utan att vara synligt påvisbar.

As background for this study stands the debate and discussion in the society around the tablet as a pedagogical tool in preschool. The purpose of this study is to obtain and analyze 69 preschool teachers? opinions about the tablet?s introduction and use in preschool. The study also investigates the preschool teachers? opinions about their mission for multimedia and technology in the preschool curriculum, Lpfö 98, reviderad 2010.

This study aims to illustrate the Leader approach and analyze the work of collaboration development within Leader. The idea has also been to describe some of the difficulties that might be encountered in this type of development work. By highlighting the strengths and weaknesses of this approach we hope to enhance the chance that future work in similar projects can be implemented more easily. Leader is a tool and methodology used in the European Union (EU) for work on sustainable rural development and it has been used since 1991. The purpose of Leader is that by supporting rural projects they will gain social capital and development in the rural communities.

This bachelor?s thesis is a study that examines cactus groups in Sweden from a heritage conservation perspective. Through interviews and an analysis of both historical and modern literature, the research explores why cactus groups became popular and what is required to preserve those still in existence today. A recurring challenge has been the lack of comprehensive source material, leaving some questions open for further research. The study focuses on four cities?Norrk?ping, Skellefte?, Varberg, and V?xj??that have maintained their cactus groups for nearly a century.

This thesis discusses the concept of Corporate Social Responsibility, which means that companies are taking a voluntary accountability towards the society with a view to improve it. Today's stakeholders and people in general have higher demands and expectations on businesses and its products or services than before. This is driving more and more companies to consider questions like voluntary responsibility so that they can maintain public confidence. Confidence towards the banking sector is particularly important to avoid Financial crises. Our study focuses on leadership impact on CSR.

In this paper Swedish hedge funds and strategies are discussed and analysed. These new Financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.