Syfte och frågeställning:K3 är ett principbaserat regelverk och därför finns det ont om riktlinjer från lagstiftaren ochnormgivande organisationer. Fastighetsbranschen har på egen hand fått reda ut hurkomponentmetoden skall tillämpas i praktiken. Syftet med uppsatsen är att analysera hur denpraktiska övergången till komponentmetoden kan göras. Samt att belysa effekten som enförändring av redovisningsprinciper har på resultat och balansräkning.Metod:En kombinerad literaturstudie med en kvalitativ intervju om implementeringen avkomponentmetoden.Avgränsning:Studien begränsas till allmännyttiga bostadsbolag som har sin huvudsakliga verksamhet somuthyrare av bostäder. Fokus kommer att ligga på de kommunalt ägda bostadsbolagen inomStockholms stad, med stor tyngd hos Familjebostäder.Slutsattser:Uppsatsen identifierar ett antal valmöjligheter som finns vid övergången till K3.

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.

Behaviour problems are often behaviours that cat owners don´t like, but are normal to the cat. The reason to why cat owners experience certain feline behaviours as problematic is probably due to the current practice in cat housing. The ways that cats are kept today causes somewhat of a compromise between cat and owner and inhibits the expressions of the cat's natural and normal behaviour. The cat owners may misunderstand their cats behaviour, for example the cat owners believe that their cats perform certain behaviours because of feelings of guilt, hate, revenge or maybe to protest against something or someone. An animal hospital may help solve behaviour problems, but also help the cat owners to undstand their cat´s behaviour in an other perspective. The aim of this study is to investigate the need of a cat ethologist in animal hospitals.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

The aim of this study was to highlight homelessness through the perspective of formerly homeless men and women. The research questions focused on the informants experiences of the process into and out of the homeless situation and how their experiences could contribute to the knowledge about the social problem of homelessness. Besides the theoretical perspective of narrative and life course research, Fuchs Ebaugh exit theory and Honneth confirmation theory were used as theoretical guidelines.The empirical material consists of five life stories obtained through indepth interviews. The results of the study indicate that alcohol and drug use was of importance for the process towards homelessness. External factors as the change in the organization of the housing market in the 1990´s may also had an impact on the lifes of the informants.

Purpose: The purpose of this study is to investigate possible links between short selling and the stock market movements using econometric test models. Methodology: A quantitative study carried out on the time series stock lending and OMX Stockholm 30 index. Information is gathered through qualitative interviews with specialists in the field of stock lending, and studies of relevant newspaper articles and reports. Theoretical approach: The theoretical frame of reference is a further consideration of supply and demand theory. The empirical study is implemented by the simple linear regression model and a vector autoregressive model (VAR).

Our purpose was to investigate which readiness, different sectors in a minor city has to meet honour-related problems. We wanted to investigate how they manage honour-related problems and how the co-operation in these cases is between different authorities. Our questions at issue were: Which knowledge's, experiences there are about the culture of honour, which resources has the authorities and how is the co-operation between different organisations work?We have collected present documentation and research about the subject. We made eight quality interviews with different persons within professions, as we understood, came in contact with cultures of honour.

The purpose of this study is to examine how EU-migrants visiting the social project Crossroads experience their life situation in the Swedish society. Two questions were formulated: (1) How do the respondents describe their situation when it comes to work, housing and social network? (2) How do the interviewees describe and experience the social project Crossroads? The method used was qualitative interviews conducted with five EU-migrants who visited Crossroads. The theoretical framework is the concept of integration and Bauböcks (1996) theoretical model of the ideal society. The results show that none of the interviewees had their own accommodation.

Norrköping med närmare 100 000 invånare är en av få städer i Sverige med spårväg. En utbyggnad av systemet till Navestad har länge diskuterats. En detaljplan för spårvägsutbyggnad finns, men spårvägen är ännu inte byggd. Frågan har väckts igen, där man även diskuterar en dragning vidare till Ensjön. Från kommunens sida ser man det nu inte bara som en transportfråga utan en stadsbyggnadsfråga där spårvägen utgör en viktig del i utvecklingen av staden.

Examensarbetet syftar till att utreda möjligheterna till ett nya bostäder i norra delen av Ljungby stad. Det utgörs av ett komplext och splittrat område som består av såväl bostäder, industrier, avslutade deponier med mera. Metodiken består av inventering, analys och planförlag. Inventeringen skapar grund för analysen som ska utkristallisera vilka områden som kan vara lämpliga för nya bostäder ? det vill säga planförslaget. Med ett andra ord ett traditionellt examensarbete inom ramen för programmet för Fysisk planering. Ljungby växer långsamt.

Åmotfors Bruk AB (ÅBAB) has today an inefficient production of steam for the manufacturing of paper. Unpredictable energy prices and modernisation of the current equipment has been the underlying factors to invest in a thermal power plant, mainly driven by garbage. This facility will not only use the steam for paper production, it will also generate electricity through a steam turbine. Today, when a fault on the supplying line occurs which leads to disconnection of the external grid, all the support of electricity to Åmotfors Bruk (ÅB) will disappear. This will lead to major interruptions in the paper production, which will cause severe economical losses.

Research where personality in animals is studied is becoming more and more common. In this area there are different concepts like behavioural syndrome and animal personality and they usually talk about consistency in behaviour over time and situations. This consistent individual behaviour can be used as an indicator of how individuals can handle and adjust to new situations in the environment. Because of this, personality studies in animals are very important in animal welfare. In this study personality in dairy cattle in lose housing were studied.

The purpose of this report is to investigate the possibilities with drain water heat recovery (DWHR) in residential buildings. Information and relevant theory has been collected and summarized in this report. Calculations have been done for given scenarios to evaluate profits. DWHR heat exchangers use simple technology and have long life-time. The heat exchanger is connected to outgoing drainage pipe and incoming cold-water supply so countercurrent flow is accomplished.

Titel: Value stream mapping in practice ? A case study at Light MyFireAuthors: David Rydman and Tomas ÖnnemarMentor: Veronica Ülgen SvenssonExaminer: Åsa GustafssonBackground: Companies push their prices in today's markets to be competitive, which means that companies need to find ways to reduce costs while maintaining profits. (Cudney, 2009) According to Bergman and Klefsjö 2007, the basic rule of quality improvement says "there is always a way to achieve higher quality at a lower cost". One way is to improve a company's processes to get a more efficient flow and improvements that may cut costs. (Bergman & Klefsjö, 2007) Why it's important to look at the processes are that they often contain waste that can be eliminated.

The German equine housing system, HIT Active Stable?, are adjusted for keeping horses in groups, and are well establishes in Germany. Now the system attracts attention here in Sweden. The purpose of this study was to investigate if the horses have any be-haviours need of free access to roughages like straw or hay, after they have been visit the concentrate feeding station. A study was carried out at family Krohn?s active stables in Bönningstedt, Germany.