Until recently, the art market has expanded for several consecutive years. The primary art market is characterized by an unclear pricing mechanism and an infinite as well as limited supply. Previous business studies have so far primarily focused either on art as an investment or on the gallery?s activities. This thesis takes an explorative approach and aims to shed a light on the art collector?s behavior on the Swedish market for contemporary art.

This thesis concerns how local governments use the concept sustainable development, and what the concept means. The concept of Agenda 21 and local Agenda 21 will also be discussed in this essay, because it's an instrument for local governments to specify their work towards sustainable development. I have interviewed civil servants in leading positions in the municipalities? work with environmental questions and sustainable development. In the choice of method for this thesis, I use the qualitative method and for the interviews I chose the ?semi structure way of interviewing?.This thesis shows that local governments? implementation of sustainable development and Agenda 21 differ between the municipalities.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.

Syftet med uppsatsen är att öppna upp en diskussion kring frågan om huruvida ett företags pris- och outputstrategi och tillväxt påverkas av eller påverkar kapitalstrukturen i samma företag.Vi har utifrån en deduktiv ansats använt oss av både kvalitativ samt kvantitativ data.Vi har valt följande begrepp och teorier för att förklara sambanden mellan kapitalstruktur och strategi: Aggressiv och defensiv strategi, konservativ och offensiv strategi samt Limited liability, Predatory behaviour och Investment effect theory.Vi har genom kvantitativ data samlat in sekundärdata från respektive företags hemsida samt från deras årsredovisningar. Genom kvalitativa metoder har vi samlat in primärdata i form av telefonintervjuer.Våra resultat tyder på att det kan finnas ett samband mellan kapitalstrukturen och de aspekter av strategi som vi valt att undersöka. Dock kan vi inte dra några generella slutsatser då vår population är alltför liten. Vissa av de teorier som vi har byggt vår uppsats på behöver utvecklas för att passa på ett tillfredsställande sätt till detta problem..

Abstract Title: Municipal property companies CSR investments Seminar date: 2015-05-28 State university: Halmstad University Institution: School of Economics, Technology and Sience (ETS) Level: Bachelor Thesis in Economics, 15 hp Authors: Carl Berg von Linde and Martin Samuelsson Examinor: Jan-Olof Müller Supervisor: Eva Berggren Number of pages: 39 Attachments: 3 Keywords: CSR, Municipal-owned housing, Social- and environmental responsibility, Strategic CSR, Legitimacy, Levers Research question: · How do municipal Swedish real estate companies invest in CSR and why? Purpose: The aim of this study is to understand how three municipal property reasons around investment in CSR and to identify different factors why investing in CSR differs between municipal property companies. Methodology: A qualitative study with abductive conducted semi-structured interviews of three municipally owned housing companies. Conclution: The municipal real estate industry uses CSR as a strategy to gain different benefits such as brand recognition. By acting responsibly, companies will strengthen their legitimacy and create long-term economic gain.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Many studies have shown that unethical acting can affect the share price of the company negatively. However, this is not always the case. The aim of this thesis is therefore to examine what it is that can cause the share price to be affected negatively by unethical acting exposed in media. This qualitative study is primarily based on interviews with institutional investors, but also with economic journalists and investor relations managers. Our conclusion is that there are three main reasons why the share price can be affected by unethical acting, namely economic consequences, the management's behaviour and psychological factors.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

The purpose of this thesis is to investigate if vacuum insulation panels are a competitive alternative to traditional insulation.Vacuum insulation has been used as insulation in buildings in Germany and Switzerland for a few years. In Sweden the high-performance insulation material is mainly used in refrigerators, freezers and vacuum thermoses. The development is proceeding well and vacuum insulation is becoming more common in the construction industry. Since it is a relatively unexplored material on the market there are many flaws and problems with the material.The questions we have chosen to answer in this report include an increased knowledge of vacuum insulation, various problems that may arise when handling/installation and the pros and cons of vacuum insulation compared to standard traditional insulation.The methods we have chosen to use in this report is a literature study, interviews with various suppliers and manufactures and calculations to show the differences between traditional and vacuum insulation. Vacuum insulation is 5-10 times better insulation than standard traditional mineral wool insulation, mainly at the beginning of its lifetime.Vacuum insulation panels (VIP) have a service life of approximately 50 years, whereas traditional insulation has a service life of approximately 100 years.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

Introduction: Every year about 450 women in Sweden are diagnosed with cervical cancer, almost 200 die and thousands undergo surgery because of cell changes in the cervix. A HPV infection can lead to cervical cancer and therefor costs for the society. The implementation of a vaccination program against HPV is a way to avoid these costs. Aim: The study aimed to calculate the economic impact of the HPV- vaccination program for children in Sweden through a cost-benefit analysis. Method: In this analysis, status quo was compared with non-administration of the HPV-vaccine for the selected cohort of ten-years-old girls in Sweden.