This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

When a municipality is about to realize an IT investment, e.g. an economy system, theywill need to do procurement according to the laws of procurements. To perform suchprocurement takes time and energy from the everyday work at the municipalities, andtherefore they want to make a quick and efficient procurement. Unfortunately it showsthat municipalities do not always make an assessment that is sufficient enough for theirneeds, which can result in an inefficient system in a longer perspective. Municipalitiesthink more often about the hard values such as costs of the investments, and not alwaysas much when it comes to the soft values, like the user-friendliness.

A Biogas plant in SLU?s (Swedish University of Agricultural Sciences) management sustains to behave in con-nection with the new animal stables at Lövsta. There will primarily manure from stables that rot to biogas. The biogas plant will also have the capacity that rot others substrates that can arise in the farm operation. The aim with the biogas plant is to produce non fossil electrical and gas heat for own customs, to reduce smell impact from stables and to make possible different types of research investments within the area.This study has implemented multiple cases study of different investment scenarios.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

This thesis analyzes the expected profitability in land based wind power plants. The expected profitability is calculated on the basis of a wind power project in Vartofta, Falköping. The information required to calculate the expected outcome is then concentrated to this project, which is in this thesis called project Näs. In project Näs they plan to build three wind power plants, with each an effect of 2 MWh. These wind power plants are very capital intensive investments with a long and uncertain payback time.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

PURPOSE: To investigate to what extent product brand positioning models can be used to analyzecorporate brand positioning;METHODOLOGY: The phenomenon is observed from a positivist epistemological position within a primarilyinductive research design. The research strategy is defined as qualitative, while the method of ethnographiccontent analysis is implemented to analyze primary data;THEORETICAL PERSPECTIVE: Product and brand positioning literature; Product brand positioning rhombus;EMPIRICAL DATA: Ethnographic content analysis of brand commercials;CONCLUSION: As shown by the extensive literature review product brands (PB) and corporate brands (CB) coexistin corporate environments. One of key insights of this study shows that product brand positioning(PBP) and corporate brand positioning (CBP) processes can also co-exist in the same corporate environment.Moreover, PBs can be built based on the CB, making the investment in CB a long term return on investment.The study also observes that PBP messages include the ?against whom? attribute, highlighting differentiationin the competitive environment; when on the corporate level, this evolves, and in some cases becomes quitethe contrary, when the concept of ?from whom? or ?by whom? is stressed more than the differentiation amongother CBs in the competitive environment. This stresses the importance of including brand identity elementsin CBP..

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Investment aid is a part of the Rural Area Programme, which contains support to Swedish agriculture and the countryside. There is a new programme every seventh year and SLU (Swedish University of Agriculture) has the mission to perform the evaluation of the previous programme, which lasted between 2000 -2006. The investment aid's aim is to support investments that, among other things, support the adaptation or conversion to more environmentally friendly production methods, improves the product quality, develops new or complementing activities, and improves the environment and the animal- and working environment. The question is if it's only money that matters for these kinds of investments to be done and what has happened with the money that was paid? This thesis investigates how the investment aid has affected the receivers.

Since some years Linköping has invested in biogas production, mainly from offal's, residuals from food industry and manure. The municipality goes for biogas in the local traffic and in all transportation. It is also possible for private car owners to run their cars on biogas. The purpose of this essay is to perform a cost-benefit analysis and examine if the project has been beneficial from a social point of view. The effects have been identified, measured and monetarily valued. The essay is limited to include the year of 2006 only.