AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates.

During the last years, the importance of sourcing in firms has increased. Globalization, fierce competition and an increased level of outsourcing are common explanations to why firms have highlighted the potential to realize savings and the value creation that the Purchasing department can generate. One trend that follows in parallel with globalization is an increased pressure from society on firms to take responsibility for the impact that its products and services have on the environment. This responsibility creates even more attention as outsourcing involves trade with suppliers in low wage countries, where the level of environmental and social responsibility is not always satisfying. The Purchasing department, the firm?s interface with suppliers should therefore, together with the firm?s Environmental department, play a key role in the firm?s contribution towards sustainable development.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

Due to an increased population in cities the need of densification of cities increases. This means that the amount of ecological elements in the city is at risk of decreasing. Ecological services contribute to the city?s climate by softening the negative impacts that densification of cities means. Thus increases the will and ambition in city planning in to preserve greenery.This is an interdisciplinary thesis within the subject of geography that studies Biotope Area Factor (BAF), a planning tool that is used in city planning with the purpose of compensating for lost ecological services associated with new housing estate.

Today the competition in the automobile industry is getting all tougher. The technology behind cars becomes more advanced. To get ahead of competitors car companies has to look into new areas of innovation.One important area is vehicle safety. Bigger companies have come so far in vehicle safety that difference between cars more depends on the car type (size) than the technology behind it.There is one area where vehicle safety that still has great opportunities for improvement, which is in active safety. The term active safety states that the car has the ability to identify treats and automatically respond to the treats.

Horses respond individually to challenges, and the possibility to use these reactions to evaluate equine temperament with an objective instrument would have several advantages. Horse welfare could be improved by making it possible to find individuals best suited for a specific use, and understanding of the development of abnormal behaviours, such as stereotypies, could be increased. Management routines and training could be adjusted tosuit each individual horse and it could facilitate the selection of individuals appropriate for breeding. There are also economic implications, as horse buyers consider temperament important and after evaluating temperament, money can be spent solely on specific horses with all the right qualities. During the last decade, many attempts have been made to measure different aspects of temperament in horses, and the first aim of this project was to look at these studies and see which methods were used and which temperamental characteristics they measured.

In today?s fast changing environment it is important for knowledge intense companies that want to stay competitive to actively work with their knowledge, knowledge sharing and Knowledge Management (KM). Barriers decrease the efficiency of how knowledge is created, stored and shared, and they are therefore important to reduce or preferably remove making the KM activities result in as much value for the organisation as possible. To achieve this, it is important that the KM activities become a natural part of the employees? daily work.

This report analyzes and examines a hypothesis for finding a method to optimize thelength of the delubrication process time based on a total charge weight. The work hasfocused on the holding time for delubrication and the total charge weight.An important step in the manufacturing chain of cutting tools is when the greenbodies undergo the sintering process. Today, the delubrication step has the sameprocess time independent of the total charge weight. An implementation of a methodto adjust the delubrication process time would give more consistent quality of thecutting tool´s internal characteristics but also reduce the time course of the sinteringprocess. In the present project two methods for this goal were tested, thedevelopment of an algorithm and a weight interval subdivision with associateddelubrication process times.During delubrication a pressure increase is observed due to the decomposition of thePEG in the powder mixture.

Over a long period of time, there has been a rich debate in the academic and financial world if active management can generate an excess return. Many experts say that the current active management strategies is nothing more than a money grab that produces large gains, for banks and investment firms, through high management fees while producing no excess value for the individuals buying their service. In short, an effective market makes it almost impossible for fund managers to produce value for their clients in the long run.No argument has only one side though, other experts say that active management has a role to play because not all investors are rational. This irrationality can lead to mispricing on financial assets in the marketplace and in turn lead to an ineffective market where active management can fill a much needed role. The purpose of this study is therefore to see if active management strategies can create a higher risk adjusted return, taking management fees into consideration, during times of high volatility when the uncertainty is at its peak.

Denna rapport omfattar skapandet av en träningsmiljö tänkt att placeras utomhus i Karlstad och är anpassad för rullstolsburna individer. Arbetet har utförts på uppdrag av Karlstad kommun och motsvarar som ett examensarbete för högskoleingenjörsexamen inom Innovationsteknik och Design, vid fakulteten för Hälsa, Natur och Teknikvetenskap. Arbetet har utförts vid Karlstad Universitet under våren 2014.Karlstad kommun har sett ett behov av träningsutrustning i utomhusmiljö tillgängligt för rullstolsburna. På många träningsplatser i dagsläget stängs rullstolsburna ute från träning då det finns få möjligheter att justera den utrustning som erbjuds. Ur ett användarperspektiv anses träningsmöjligheterna vara otillräckliga vilket har legat till grund för detta arbete.Utfrån uppdragsgivarens synpunkt och krav samt genom informationsinsamling, intervjuer och obervationer formulerades en produktspecifikation.

This report is a literature review that aims to describe marketing contexts for mango production in Kenya. The institutional conditions in the country are not well developed for marketing purposes, which causes many difficulties and problems for the society. In Kenya most mango producers are poor small-scale farmers with limited resources. Mango is a perishable commodity and to keep its value and quality it is essential to have the opportunity to sell the mangos in the right time. Inefficient and undeveloped infrastructure and marketing systems hinders the mangos to reach the market in time though, which causes large losses of produce.The Kenyan mango production has increased during the last decade but due to market losses for the producer, the small-scale farmers? profits have not improved.

This master thesis in energy optimization was made during the autumn of 2006 at Käppala wastewater treatment plant in Lidingö, Stockholm. A preceding thesis, where all electricity consumption was mapped, showed that the aeration in the biological treatment is the single largest consumer in the plant, and it is therefore of interest to reduce this cost. The oxygen control strategy used at Käppala WWTP is working well from a nutrient removal point of view, but not from an economic one. The last aerobic zones have a very low oxygen consumption during low loading periods which give rise to enhanced dissolved oxygen concentrations with excessive costs and reduced denitrification as a result. But also during periods of normal loading unnecessary high oxygen concentration are sometimes given.By modifying the aeration control strategy three full-scale experiments have been made, with the intention to reduce the air consumption.

Bakgrund: Strategier för att upprätta ett system för finansiering av särläkemedel, d.v.s. läkemedel för behandling av sällsynta sjukdomar, pågår. Målet är att individer med störst behov ska prioriteras utan att resurser till större individgrupper minskas. Problem föreligger dock vid fördelning av resurserna, då dessa redan är begränsade, och att särläkemedel medför mycket höga kostnader. Syfte: Syftet med detta examensarbete är att redovisa hur olika intressenter i Sverige bedömer i vilken omfattning särläkemedel skall användas, vem som skall bära kostnaderna, och hur prioriteringar bör göras för att skapa ett ekonomiskt utrymme för deras användning.

Bakgrund: De flesta svenskarna sparar i form av värdepapper för att investera sina pengar och få en avkastning. Vilket placeringsalternativ ska de välja mellan investering i traditionella eller speciella fonder? De traditionella fonderna har en relativ avkastning och en stor risk, medan de speciella eller hedgefonderna har en lägre risk och en absolut positiv avkastning oavsett marknadsläge.I denna studie kommer att undersökas om hedgefonders avkastningsmönster är trovärdig, och om deras målsättning har uppnåtts under åtta års period.Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan olika svenska hedgefonders investeringsstrategier och avkastningsmönster samt undersöka hur dessa hedgefonder skiljer sig från de traditionella fonderna och marknadsindexet. Delsyftet är att studera två olika perioder och urskilja hur fonderna presterar under hög respektive låg konjunktur läge.Metod: Studien är baserad på forskningsstrategin kvantitativa metoden. Sekundär data i form av historiska avkastningssiffror för åttaårsperiod är avhämtad.