The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.

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.

Finansiella mått har traditionellt sett använts som indikator på värde. Behovet att inkludera fler dimensioner av värde har resulterat i verktyget Social Return on Investment (SROI), vilket uttrycker sociala och miljömässiga investeringar i monetära termer. SROI är under utveckling och det finns olika perspektiv på användningsområden. Syftet med uppsatsen är att undersöka positiva och negativa aspekter med SROI, relaterat till intern styrning samt extern kommunikation. Undersökningen utgjordes av tre metoder för datainsamling.

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 essay is an analysis of how Swedish sixth form students interpret ?a good society?,an expression which is part of the main content of Religion1, the mandatory course inreligious studies. It is based on a a survey asking 198 students to define and reflect onwhat a good society might look like. A hermeneutic method has been used to analysetheir answers in relation to regulations and research.The conclusion is that although most students show themselves able to reflect on whata good society might be, their ability to use ethical theory and concepts required by thecourse?s grading criteria is limited.

Schölin, Mona-Liz (2007): Fanerdunetableringen i Kalmar ? effekter på den regionala utvecklingen [Establishment of the Fanerdun Group in Kalmar ? impacts on regional development]D-uppsats 10 poäng, fördjupningskurs i kulturgeografiHandledare: Bo MalmbergSpråk: SvenskaSyftet med uppsatsen är att studera vad tidigare utländska etableringar har fått för effekter, hur de har påverkat den regionala utvecklingen, och utifrån detta göra en jämförande analys över vad Fanerdun Gruop AB´s etablering i Kalmar kan komma att få för effekter. Frågor som tas upp för behandling är: Vad har utländska direktinvesteringar, eng. foreign direct investment (FDI) och inward investment för effekter på etableringsorterna? Hur kommer Fanerdun Group AB att bidra till den regionala utvecklingen i Kalmar? Det sistnämnda är viktigt att undersöka då utländska investeringar likt Fanerduns i Kalmar ofta får effekter på den regionala utvecklingen.

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.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The purpose of this essay is to establish whether the so called ?soup trilogy?, med en burk soppa (2001), konservöppnare bok (2003) and på burklös mark (2005), written by Swedish-speaking Finn Stefan Hammarén is to be considered as surrealism or not. The methods used to determinate this is close reading, a technique used for finding a text?s distinguishable traits, and comparative analysis. First of all, the criteria of surrealist literature found in André Breton?s (1896-1966) Surrealist Manifesto, and other sources, as well as the criteria for the surrealist literary technique cut-up are presented and evaluated accordingly.

This thesis has been carried out in collaboration with the IT Company MPQ consulting AB in Halmstad. The task we were assigned by MPQ concerned the development of a scooter that can be used year round. We have with the companydeveloped the criteria and requirements for the product in which the goal is toproduce a primary solution that meets the set criteria and fall within the project'sboundaries.The project involves a wide range of different design methods for idea generationand idea development. The project also addresses engineering methods such asprinciple and primary engineering. Occurringmethods in the project include FredyOlsson principle and primary engineering in cooperation with SVID's - Swedishindustrial design process, etc.The final solution will be presented in the form of sketches, CAD models withassociated drawings and a rendering from the program Keyshot..

Globalization allows companies to expand and establish themselves in other markets, which can have unexpected consequences for those who are not aware of the controversy or sacrifices that are required, and Gothenburg, Sweden is not an exception. The study has focused on two institutional theories that can explain whathappens when a foreign direct investment takes place, Institutional work and Institutional duality. The study was conducted at Business Region Gothenburg and the interviews took place at department of establishment and investment. The result shows that to overcome institutional barriers they use networking, relations, and marketing of the region of Gothenburg as examples. The paper also argues that by performing some sort of institutional work, institutional duality occurs..

Schölin, Mona-Liz (2007): Fanerdunetableringen i Kalmar ? effekter på den regionala utvecklingen [Establishment of the Fanerdun Group in Kalmar ? impacts on regional development]D-uppsats 10 poäng, fördjupningskurs i kulturgeografiHandledare: Bo MalmbergSpråk: SvenskaSyftet med uppsatsen är att studera vad tidigare utländska etableringar har fått för effekter, hur de har påverkat den regionala utvecklingen, och utifrån detta göra en jämförande analys över vad Fanerdun Gruop AB´s etablering i Kalmar kan komma att få för effekter. Frågor som tas upp för behandling är: Vad har utländska direktinvesteringar, eng. foreign direct investment (FDI) och inward investment för effekter på etableringsorterna? Hur kommer Fanerdun Group AB att bidra till den regionala utvecklingen i Kalmar? Det sistnämnda är viktigt att undersöka då utländska investeringar likt Fanerduns i Kalmar ofta får effekter på den regionala utvecklingen.

Grubbe Ventilation AB is a sheet metal and ventilation company who provides design, installation, service, and repair of ventilation. The company is expanding their business by building a new facility in Umeå, Västerbotten. The property is designed to be used for both office and industrial work.Grubbe Ventelation AB has not yet decided upon wish system which is to be established to provide the building with heating and cooling. The consulting firm Umeå Projekt Team has therefore been asked to investigate the possibilities to invest in geothermal- heating and cooling.If the investigation of a geothermal heating- and cooling system would provide favorable results it would be a very appropriate alternative that provides energy at low costs and are an environmentally friendly option as the energy comes from stored solar energy in the ground is provided by stored solar energy in the ground.The facility ´s heating and cooling consumptions are calculated in the program BV2 and the result indicate a heating demand of 185 000 kWh per year due to thermal transmittance, transmission losses, heating of warm water and a cooling requirement of 5500 kWh.Three different systems of geothermal heating and cooling were tested in the computer program Energy Earth Design. The results show no difference in the dimensioning of the drill hole if merely heating were to be used or both heating and cooling were to be established.

SummaryEurope?s public authorities are influential consumers. If they spend their money on greener products and services they can make an important contribution to the work towards a sustainable development. Green public procurement can thereby significantly improve the take-up of new environmental technologies. Through the effects of economies of scale, production costs be lowered and better equip us to fight environmental problems.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.