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.

All new households were to be constructed with "near zero energy house standards" (NZE-house) by the year of 2020. The ambition to construct energy-efficient buildings had to increase rapidly in the spring of 2013.The purpose of this report was to increase the interest for building contractors to construct apartment buildings with passive house standards. By locating and evaluating experiences from an existing passive house a case study including interviews, field visits and document analysis was made. Research of literature regarding other passive houses in Sweden also helped to answer the following questions:- What positive and negative experiences have the study of the passive house meant to the involved stakeholders and residents?- What improvements can be made based on identified experiences?- How can an apartment building be designed as a passive house based on possible improvements?By collecting good and bad experiences, as well as improvements and potential design proposals, a diagram was created designed as a tool for developers when constructing apartment buildings with passive house standards.

Denna studie undersöker varför svenska finansanalytiker och fondförvaltare inte i så stor utsträckning deltar i International Accounting Standards Boards (IASB:s) standardsättningsprocess. IASB:s syfte är enligt det konceptuella ramverket att i första hand tillgodose de informationsbehov som användare av den finansiella redovisningen har. För att IASB ska kunna förstå användarnas behov anser IASB att det är viktigt att de lyssnar till och beaktar användarnas åsikter. Flera studier visar dock att användare är underrepresenterade i IASB:s standardsättningsprocess.Genom en litteraturgenomgång utvecklas modellen "Förklarande faktorer till lobbying i standardsättningsprocesser" genom att kombinera Vrooms (1964) förväntansteori med Verbas et al. (1995) "The Civic Voluntarism Model" som förklarar passivitet i politiska processer.

The ISO 9000-series is a set of quality standards created by the International Organization for Standardization. The series is intended to provide guidance to companies in the process of deploying an effective quality management system. The series includes the requirements standard ISO 9001. This standard contains requirements on how a quality management system should be designed and how companies generally must work with quality issues. When a quality management system is introduced, if wanted, a quality certification can be implemented.

This paper presents why and how teachers use newspaper articles in the classroom when they educate their pupils in chemistry, biology and nature science. All the teachers have worked over 20 years and are, when interviewed, at a Swedish gymnasium in Dalarna. I also have, in a small study, interviewed some of their pupils to get their view about teachers using news paper articles during lessons.The teacher?s use of newspaper articles in the classroom can be divided in different ways. They can use the articles to illustrate up to date links to everyday life.

Tourism is often being viewed as one of the worlds largest sectors and a great contribution to growth and development. There is a large motivation amongst developing countries to promote themselves as a tourist destination, since they expect the tourism to generate economic growth. The government of Thailand has been promoting tourism since 1960, and the number of foreign visitors has increased from 100 000 back then to 13.5 million in 2006. The purpose of this paper was to investigate weather the increasing tourism industry in Thailand has pulled resources away from other sectors of the economy towards the tourism sector, and in that way harming Thailand?s international competitiveness and causing deindustrialization.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

The international requirement of Swedish healthcare today is high and due to a good reputation and a long history of reliable methods through extended experience. For those Swedish companies within this business, the process of internationalization is often a attractive option.This study aims to describe, analyze and translate how minor Swedish companies within the care keeping section establish their business on the international market.The study is based upon a qualitative approach and is an empirical study carried out through semi-structured interviews.The result presented in the study shows that internationalization of companies within this business does often require a lot of time and money, is based upon establishments through networks and were learning-by-doing often is used as a strategic approach for the companies penetrating a new market.The study also accounts for major entry barriers, which declares for being to some part of political nature, but mostly of cultural nature.Differences in language and culture are shown in the study to be a major entry barrier and host-countries different cultural levels are very conclusive for the success of internationalization. .

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

Denna studie undersöker varför svenska finansanalytiker och fondförvaltare inte i så stor utsträckning deltar i International Accounting Standards Boards (IASB:s) standardsättningsprocess. IASB:s syfte är enligt det konceptuella ramverket att i första hand tillgodose de informationsbehov som användare av den finansiella redovisningen har. För att IASB ska kunna förstå användarnas behov anser IASB att det är viktigt att de lyssnar till och beaktar användarnas åsikter. Flera studier visar dock att användare är underrepresenterade i IASB:s standardsättningsprocess.Genom en litteraturgenomgång utvecklas modellen "Förklarande faktorer till lobbying i standardsättningsprocesser" genom att kombinera Vrooms (1964) förväntansteori med Verbas et al. (1995) "The Civic Voluntarism Model" som förklarar passivitet i politiska processer.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

Barnoveraller är ett specifikt område inom klädesbranschen. Det ligger lång produktutveckling bakom, som har pågår under ett flertal år, vilket har förbättrat slutprodukten vad det gäller material, beläggningar och sömnadstyper.I B-uppsatsen finner du lättare materialinformation, konstruktionsinformation, nationella samt internationella standarder, krav ställda ifrån tre olika företag och utav ?barnoverallskunden?. Det här samarbetet blir vårt försök att bidra till barnoverallsmarknaden.Vi har utgått ifrån vår referens, ett privatägt barnklädesföretag från Bollebygd, Sverige.1 De har gett oss möjlighet att få vara med i produktutvecklingsprocessen och leta förbättringar som kan gynna slutprodukten och 2bseen som företag. Det har också gett oss möjlighet att skänka något litet (en sammanställning) som kan användas av fler företag i liknande bransch och situation.2bseen önskade sig ett samarbete där vår roll skulle innebära en fortsatt produktutveckling på befintliga produkter som i produktion fått ett och annat fel.Childrens clothing is a particular area of clothing business.

The possibility for plants to utilize phosphorus in soil is a prerequisite for conducting agricultural production, both small scale and professional. Spreading of phosphorus fertilizers and manure is therefore seen as a necessity in today's agriculture in order to achieve high yield. Manure management, livestock farming and manure storage could contribute to the eutrophication of lakes and rivers. For instance, when the ground becomes saturated, phosphorus leakage could be seen in surface runoff or in point sources resulting from inadequate manure storage management.In the municipality of Växjö there is still many bodies of water that do not reach the Swedish environmental water quality standard of "good ecological status". This thesis has therefore analyzed the manure management and storage on agricultural farms which may have contributed to eutrophication in the municipality.The method for this thesis was a literature study, a questionnaire survey with 820 receivers and a summary of issued inspection reports from 2013.The results highlight the ways in which agriculture may have contributed to the eutrophication of lakes and streams in the municipality of Växjö.

Trioplanex International AB is a part of the group Trioplast Industrier AB, which produces packaging materials for the film and hygiene industry. The group is active throughout Europe, where most of the production is located in Sweden, with head office in Smålandsstenar. Operations in Landskrona consist of Trioplanex International AB and Trioplast Landskrona.Semi-finished articles consisting of paper cores, so called bobbins, give rise to a high amount of core waste in any form of core cutting. The objective of the report is to map out all core waste and illustrate the material flow with regard to present layout and equipment.In the beginning of the project an analysis of the current process was carried out with focus on the cutting equipment. A case study in the form of an improvement work took place in order to reduce the causes which had the biggest impact on existing machinery.Improvement proposals were discussed by the author together with supervisor, assigner and other parties involved.