The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

The logistic business Svenska Retursystem AB was founded by the Swedish retail sector in the year 2000, and their introduction of a grey plastic crate to the supply chain for perishable goods changed the situation for the swedish horticultural sector. The new system revealed several challenges to be tackled by all actors, from the small family firm to the bigger organisations. Whereas the initiative comes from the customer himself, from the horticultural sector ?s point of view, a refusal of the new packing is a hard decision to take. It is however interesting that a comparison between the two systems, shows in favour of the corrugated board boxes, not only concerning environmental aspects but also for economical and ergonomical reasons.

The project deals with the evaluation and testing of speaker and microphone elements as well as microphone cavity.The first part of the report comprises a comprehensive theoretical part about drivers, microphone elements, and to some extent microphone cavity.The goal was to , on the behalf of the company Limes Audio AB, develop proposals on microphone element and cavity as well as drivers for a speakerphone application, based on specific factors. The main factors were performance, price and form factor.The aim was to create the best possible conditions for Limes Audio's software developers to implement the company's audio-enhancing software, mainly adaptive echo cancellation.The testing was carried out using Adobe Audition and MatLab. The test methods were developed in conjunction with Limes Audio and are described below.The project will result in suggestions for a speaker, a microphone and a cavity. The cavity were removed from the product because the results indicated that the cavity matter little for the end result.The report concludes with a discussion on how the measurements could have been enhanced to simplify the interpretation of the results and making the testing more efficient..

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

Syfte: Syftet med studien är att analysera och beskriva hur ett företag kan arbeta med varumärkesutvidgning samt identifiera framgångsfaktorer, motgångar och bakomliggande orsaker som kan förekomma vid en varumärkesutvidgning.Metod: Vår studie utgår främst från den kvalitativa metoden. Inledningsvis presenteras ett ramverk för lämplig teori för att vidare kompletteras med intervjuer. Den empiriska delen består av kvalitativa intervjuer med företagen King Salming AB, Salming Sport, Peak Performance, Björn Borg och L`Homme Rouge. Slutsats: Vi har funnit stöd i, att teorin som avser varumärkesutvidgning kan användas i verkligheten. Samtliga bolag följer en varumärkesstrategi där kärnvärden och territorium utgör basen för en varumärkesutvidgning. I de fall där varumärkesutvidgningen inte fungerat som tänkt är det också avståndet till kärnvärdet och territoriet, som är ett av det återkommande problemet.

Piglet survival is of importance because it affects the farmer?s economy and the welfare of the pigs. There are several factors affecting piglet survival and they are often linked to each other. This paper will focus on how the behaviour of the sow can affect the growth and survival of the piglets and also possible causations of differences in maternal behaviour. Sows in intensive production systems have different possibilities to express their maternal behaviour than free ranging sows.

The purpose of this essay is to illustrate the debate of water politics and privatisation of water distribution. My method is debate analysis and qualitative idea analysis and for my essay I used three books that try to persuade the reader that his or her idea is the best for this water crisis. My main question is to illustrate the debate concerning water privatisations. I will also look at the arguments for or against privatisations and finally determine how the authors think the state should act towards this subject. The first book I used was Vandana Shivas ?Water Wars? that when published started an international discussion about the water privatisations.

Internet grows, so it?s cracking, soon will all IPv4 addresses be allocated and a solution is urgently needed. The new protocol, IPv6 is the solution to this problem. With a size of 128 bits against IPv4s 32 bits gives IPv6 a huge amount of addresses to distribute. The security addition that may be added manually in IPv4 is the standard with the new protocol.

Högpresterande isolering är en typ av material som finns tillgängligt men inte används på den svenska marknaden i den utsträckning som de bör göra. I denna rapport kommer det högpresterande isoleringsmaterialet PIR att ligga i fokus och det jämförs främst med det traditionella isoleringsmaterialet cellplast men paralleller dras även till mineralullen.PIR- isoleringen har 40 % bättre värmekonduktivitet än cellplasten och detta innebär att materialet har bättre isoleringsförmåga som bidrar till tunnare konstruktioner. Isoleringen är därför idealiskt att använda för passiv-, lågenergi och nollenergihus. En annan egenskap som utmärker PIR- isoleringen är dess brandegenskaper som uppfyller en högre brandklass än cellplasten, trots att det är ett plastmaterial.PIR- isoleringen är ett dyrare material, dock sparas pengar in redan vid produktion då fukt- och vindskydd kan uteslutas i en konstruktion. Om högre energikrav ska uppfyllas kan pengar även sparas in på sikt genom lägre energikostnader..

This account deals with my degree in furniture design. The project was done in collaboration with the architect firm Byggnadskonst AB in a quest for the cafe chain "Vivels"Byggnadskonst AB?s mission was to make the interior of the cafe that Vivels is building in Larsberg Center on Lidingö. My assignment was to design chairs for the café. In the beginning I had even thought about designing a table, but as time past I focussed more and more on the chairs.

In this essay, I employ Judith Butlers theories of gender performativity to examine the construction of the monstrosity in Howard Phillips Lovecraft?s two works The Outsider and The Thing on the Doorstep. Focusing on the character?s monstrous attributes, how they are seen by themselves, by others and not least by the reader, I examine how their monstrosity is created and strengthened by dehumanizing processes. I argue that Lovecraft through his narrative technique complicates the relation between monstrosity and humanity in his characters, the result of which is a reader left to determine how monstrous, or human, the creature really is.

New Economy Firms (NEFs) are considered being important drivers of economic development and growth in Sweden. Also, entrepreneurship is a widely discussed topic that is considered being essential for firms that are making business in a fast moving landscape. Usually, the growth of companies is put in context of the life cycle. The life cycle further implies that as a company moves from the startup-stage along the curve, the organizational structure increases. Further, increased structure is claimed to impede the entrepreneurial culture within the firm.

Background: The growth of the venture capital industry has given birth to new relations between investors and entrepreneurial firms. Venture capital firms are by definition investors serving as an active partner which implies a deeper relation between investors and entrepreneurs than has been the case previously. This new situation leads to a number of questions. Do venture capitalists really act as active partners with a long term interest in the venture? Do they add any value besides capital? How important is their influence in the portfolio company's decision making process? Purpose: The purpose of this study is to give a deeper understanding of the relation between venture capital firms and IT companies in the start-up phase.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.