Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

Today there are a number of different Financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition Financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while Financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Title: Investor or Maecenas? ? A study on the usage of venture capital within the Swedish film industry.Author: Tobias MagnussonSupervisors: Ahmad Ahmadi, Clas GunnarssonPurpose: The purpose with this thesis is to complement the research on procurement of capital within the Swedish film industry.Methodology: The primarily research method that have been used to gather material is qualitative interviews, that has been performed with four individuals that are active in the Swedish film industry.Theory: In order to create an adequate theoretical base, theories regarding investments and cultural entrepreneurship are presented.Empirics: In this chapter the results of the interviews are presented, sorted in several subcategories. The material is thereafter analyzed and discussed in the following chapter, with the theoretical base in mind.Conclusion: The usage of venture capital within the Swedish film industry is relatively low today. Non-monetary values are the primary reason to invest in the Swedish film industry today. A significant risk diversification, together with knowledge dispersion needs to be made in order to make the Swedish film industry more attractive to investors.

In this thesis a study about funding in civil-society organizations is carried out. The aim is to understand how an organization in civil-society is affected by different forms of Financing models. The empirical material in the thesis consists of a case study of three Swedish civil-society organizations (CSO) producing social services in the field of rehabilitation of people with a drug addiction. The case study consists of mainly interviews with people holding a leading position in the three organizations together with a study of for the research question relevant documents. From the empirical material, including an extensive analysis of these organizations different income sources, a partial model of how to categorize and analyze different forms of funding in CSOs is developed.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and Financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

With the Culture Survey 2009, the Cultural policy in Sweden has got a new direction. The new direction emphasises the importance of broadening the non-public funding for the cultural sector. The new direction opens up new phenomenon to establish themselves in Sweden. Crowdfunding is such a phenomenon. Crowdfunding is an online-method "by which the individual becomes financiers of projects and activities they have passion for" (Jakten pa? medborgarfinansiering, 11).

Purpose: The purpose is to research different co-operations between venue owners and WISPs, when WLAN is deployed in a public space. The aim is to establish viable business models for the interaction between the two vital actors in the public WLAN industry. In this work, the advantages and disadvantages of revenue and cost sharing will be defined, along with technical and commercial issues that need to be resolved. Methodology: A number of case studies of the current situation have been conducted in the most attractive venues for WLAN, airports. As the public WLAN market had most widespread adoption and is most mature in the USA, case airports were chosen both there and in Scandinavia.

By doing a study of Stapelbäddsparken from a gender perspective I have been investigating and analysing physical planning and landscape architectural design. My intention with this thesis is to reflect on what a gender perspective in physical planning means and what kind of consequences and effects it could have on physical planning and outdoor design. Gender is something that is created, moulded and transformed by social and cultural processes. And it also includes a dimension of power concerning the knowledge of the relationships between women and men where the standard in today?s society is still men?s interests. To implement gender in my analysis of the park I have been observing how the park is used and who is using it. I have also been investigating who?s needs and wishes that has been provided for in planning and design.

Social enterprises are increasingly gaining ground as an organisational form in Sweden, however the institutional structures for Financing these types of organisations are yet to be established. With its usual origin within the civic society, social enterprises prioritise a higher goal than to maximise economic profit, which often causes these organisations to be dependent upon resources from external constituents within its institutional environment. The aim of this study was to examine how a social enterprise, which derives from the civic society, acts to mobilise resources from constituents in its institutional environment. This was executed through a case study of Jordbro Världsorkester (JVO) - a typical organisation in the civic society which takes the form of a social enterprise - by identifying how assets were used to gain resources in strategic responses to institutional processes and examining how institutional processes affects how JVO acts. Throughout the study, qualitative interviews were conducted with JVO and constituents in its institutional environment and a theoretical framework was developed which explains how capital is used to gain more capital in an emergent strategy of strategic responses as the organisation gets in contact with institutional processes from its institutional environment.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while Financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Credits are considered as a natural Financing form for all types of companies. The financial market in Sweden is dominated by four banks and the credit appraisals that are done by these banks are partly based on credit reports from external companies. This thesis? purpose is to increase the knowledge of which the consequences of payment remarks can imply for companies in relation to the banks. A qualitative study has been done to relay to the purpose, through the means of interviews with four companies, four banks, one rating institute and a collecting agency.

New method for measuring road quality- A statisticalstudy of the relationship between road quality andsocioeconomic development A new tool with implications for road maintenance has the potential to yield statistical data for road quality in a large number of regions. This thesis investigates the possibility to develop a method, from this data, for evaluating the effects of road quality on socioeconomic development.The thesis is essentially divided into two parts. Part one looks to qualitatively establish the link between socioeconomic development and road quality and the second part focuses on how to develop a method for evaluating the effects of road quality on socioeconomic development. A method was devised using categorical data and a multinomial regression model. This method provides a comprehensive overview of the complex relationship between a variety of different variables.