Aim: The aim of our study is to analyze and evaluate from a marketing perspective how estate agents can use facebook to strengthen their brand. Method: We have used an inductive study form where we?ve used a quality and a quantity data gathering method. The data has been gathered from an interview with Botkyrkabyggens marketing coordinator and from an internet survey based on a convience selection and a snow ball selection.Theory: SWOT, Brand Equity, Word of Mouth, Customer Relationship ManagementConclusion: Facebook can create and measure "word of mouth" effects, and also create better information management and flow of information compared to traditional marketing for an estate agent. The risks of facebook is the difficulty in educating the staff about the site and the fact that facebook dominates the policies and rules which suddenly can change.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

Scana-Booforge is a Swedish company which specialize in heat treatment of various metal. The treatments take place in quenching ovens, where fans are used to circulate the hot air. The fans used today do not have a satisfactory lifespan. This thesis aims to develop a new design of the fans for the quenching ovens, and the goal is that the new fans will bring cost savings for Scana-Booforge.The design development process started with mapping out the environment in which the fans operate, and with analysis of the existing fan structure and damages, in order to establish the cause of failure and of short durability. The performance of the fan were also established at this stage.

The concept of function represents a major part of mathematics and becomes more significant in school during high school. Throughout history, it has been a difficult concept to define and may create challenges for contemporary students. This literature study aims to identify students' difficulties with the concept of function, as well as to account for how the definition of a function has evolved historically. The literature study has been conducted through database searches in ERIC, Education Research Complete and MathSciNet via EBSCOhost, as well as through chain searching. The study results in identifying that students' difficulties with the concept of function primarily include the graphical and algebraic forms of representation.

In todays competitive business climate the concept of ?quality management? is a significant part of daily work for many companies, as they want to achieve high performance quality and delivery success. Within the services sector third-party logistics companies play an increasingly central role when it comes to the goods that are being transported. These companies are presented with continuous challenges to ensure that goods are loaded on trucks efficiently and delivered on time, at the right place and in the right condition. The present case study was conducted in collaboration with Schenker AB and Schenker Åkeri in Jönköping, to help these two company branches serving under the same major corporation to solve a common problem they both encounter, namely the fact that it regularly occurs handling abnormalities in the terminal process that affects overall quality for customers.The study aims to find out how the daily quality control concerning the handling of goods in the terminal process can be improved hopefully resulting in a higher quality in cargo shipments.

The aim of my thesis is to obtain knowledge of textile wastewater and textile sludge from an environmental perspective, which can be used as a basis for the  ?Sweden Textile Water Initiative? guidelines for a sustainable sludge management. In my study I have mainly focused on textile dyes, salts and metals and their routes during wastewater treatment.This paper is partly a literature review, which I began by identifying the pollutants discharged from each textile process. Then I studied wastewater and sludge quality, environmental aspects, possible treatment and recycling methods. I have also tried to find existing type of guidelines in order to make comparisons.

Det har blivit allt vanligare att köpa och sälja företag vilket gör att företagsanalys väcker stort intresse bland revisorer, investerare och analytiker. Syftet med denna studie är att beskriva hur professionella analytiker på investmentbolag i praktiken arbetar inför ett företagsförvärv. Detta kommer förhoppningsvis mynna ut i större förståelse för hur förvärvsprocessen tillämpas i verkligheten. Studien kommer att fokusera på hur värderingar genomförs tills dess köpet är avslutat. Frågan som studien ska besvara är; Hur ser förvärvsprocessen ut för svenska investmentbolag fram tills dess köpet är genomfört?Studien använder sig av en kvalitativ metod och har genomförts med hjälp av intervjuer samt ett beskrivande företag.

Background: Cerebral Palsy is usually divided into three subgroups: ataxic, spastic and dyskinetic, where children and adolescents can, because of misestimation in nutrition and energy intake, suffer from weight problems.Aim: To compare calculations with equations with the individual's measured RMR in the subgroups, to see if any equation is more suitable. This could be used as a tool to calculate the resting metabolism at times when it is not possible to perform clinical measurements.Method: The RMR has been measured in 37 children and adolescents aged 3-15 years through indirect respiratory calorimetry. Those values have been compared with calculations from five equations. The results were then analyzed in order to find if any equation is better to apply for calculating resting metabolism for each subgroup.Results: The ataxic group was overestimated by 56.5% of the calculated values. WHO/FAO/UNU?s equation indicates a significantly strong correlation between the measured and calculated values (r=0.85, p<0.05).

This report deals with handling and interim storage of soils which are planned tobe reused in construction works. The types of soils that are dealt with are gravel, topsoil and sand. The thesis work has been carried out in collaboration with Skanska Sverige Väg och Anläggning Sydost. The main goal is to find an area for using to store soil in between projects.Studies of laws and regulations regarding exploitation and storage of soil has led to a theoretical background upon which the report is based. Background informationhas also been gathered in meetings with the employees at Tekniska Kontoret and Länsstyrelsen in Jönköping.On the basis of literature studies results, a general template has been developed for which desirable properties a possible location should meet.The model was applied to find a number of possible options in the vicinity of Jönköping.

By using modern methods of casting concrete, cast in place can get more effective and industrialized. A modern method is self compacting concrete. By using this type of concrete, advantages like improved working environment and rationalized construction can be reached. Because the concrete doesn?t need to be vibrated, the amount of staff on site and the noise can be reduced.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Nanofiltration is a proper way of preparation of drinking water. The process has a lot in common with reverse osmosis where a semipermeable membrane is used to separate a pure water flow from the remaining water. A pilot plant was used to ensure that nanofiltration is a suitable technology for a specific waterworks station in Glemmingebro, Ystad. The purpose was also to find out if a pH-adjustment is needed for feed water in a possible full scale plant.  In this case nanofiltration is used mainly to remove sulphate and calcium since the raw water contains concentrations of these substances which exceed the limits for potable water. It is important to receive a high recovery (RC), otherwise the deliviery of water won?t be high enough.

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.

Title: Alexander Technique - Different thoughts on the Alexander Technique and its effect on the singing voice. Does singing lessons cause tension in the student? What should you as a teacher consider to avoid situations that cause tension? This examination is based on interviews. The persons who have been interviewed are singing students, singing teachers and teachers in the Alexander Technique. The literature and the interviews describe the Alexander Technique as a method that, with support of a teacher of the Alexander Technique, helps you to recreate the balance between the cranium, neck and spine.