AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

It is easy to see that oil has a big part in our economy, by looking at the repeated news from the media and at the stock market, where they follow the oil price very closely. Behavioral finance is about investors making small or big mistakes in the stock market. Behavioral finance describes the importance of understanding your own faults, as well as others investor?s faults. Behavioral finance emphases the importance of not assuming that the financial market is a flawless environment, but to understand the psychology behind investment decisions.

This report is the result of a thesis carried out at the Department of Innovation, Design and Technology (IDT), at Mälardalen University on behalf of ABB AB Machines.The year was 1988 when ASEA and Brown Boveri formed a joint venture under the name ABB (Asea Brown Boveri).We perform our thesis at the division Discrete Automation and Motion where they primarily develops, manufactures and sells synchronous and asynchronous AC motors and generators.The main purpose of this thesis was initially to write a general packaging instruction, but the priority changed to develop more specific packaging instructions for Rotors, Stator gables, Bearing support and Outer Cover (plates) instead.The work started off to deal with a problem about that the staff had to start its work to grind away rust on the stator gables due to those stored outdoors. The result was mainly an investment in a new gable rack so that the material can be stored inside, as well as a packing instruction as it was originally intended.The problem on the bearing supports were that the staff thought it was demanding and difficult to clean them from the rustproofing they were greased in. If it is not possible to remove all rust protection it can cause the paint to not attach properly. After having compared with similar articles a test were done to order a pair of bearing supports without corrosion inhibitor, which gave good results. This initiative also set in motion a process to do the same for more different items.For special pallet, a survey were made of the process with two different VSM and a calculation of how much ABB would earn at ordering more special pallets than getting the material delivered on the A-pallets.

The object with this work was to create a simple feeding program for beef cows. Another object was that I could learn more about the properties and functions of Excel and Visual Basic. I used parts of a program I designed a few years ago. This old program was neither user friendly nor had it an appealing layout. Initially I decided how I wanted the new program to appear and on which foundation it should be built. I designed various forms into a spread sheet, such as lists and multiple choice buttons. Using VBA (Visual Basic for Application) I could create macros, which used the information chosen in the lists and with the multiple choices to calculate the feeding requirement or the feeding plan.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

Den svenska sågverksindustrin upplever en hård konkurrens på världsmarknaden för sågade trävaror. Efterfrågan har minskat utan att marknadens utbud har justerats ned. Detta har genererat lägre världsmarknadspriser och en utslagning av sågverksaktörer. Vägen till överlevnad och lönsamhet är inte entydig, men med en förbättrad och väl avvägd produktionskapacitet ökar chansen att vidmakthålla konkurrenskraften. AB Karl Hedins sågverk i Krylbo har som målsättning att årligen öka produktiviteten med två procent. Ett sätt att uppnå denna målsättning är att investera i utrustning som förbättrar produktionsprocessen.

Ravelsmarks gård have now reached the stage when there are few options for the future. The options are either a construction of completely new farm buildings or a winding up of the milk production. Present on the farm today there is 65 dairy cows plus recruitment. 44 cows stand in long-stalls and 20 cows stand in short-stalls. The objective of this study was to examine the profitability of a completely new cowshed. In order to get costs for investments different milking systems and equipment for feedstuff have been compared. The systems in the investment budget have been chosen on recommendations from advisers, salesmen and on the basis on what is suitable for the farm. One system where a so-called mix feeder wagon is used for the roughage seemed to be best suited for Ravelsmark. The different prices obtained for the manure well show that there are possibilities to decrease the investment costs.

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.

This master thesis deals with steel girders subjected to patch loading caused by concentrated moments. There exist no good methods to calculate by hand the ultimate resistance for this load case. In ?tunnplåtshandboken?, (Handbook for sheet metal, which is published by SSAB), one calculation method is presented. It?s however fairly difficult to use, because of many calculation steps and many graphs.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Background: Markets in Financial Instruments Directive, MiFID, was implemented in Swedish law in 2007 and aimed to increase competition of the securities market in order to achieve efficiency and lower transaction costs and to enhance investor protection. Another aim was to increase confidence in the market. After the implementation of MiFID some doubts had been highlighted regarding its intentional effects. This evoked the authors? interest to examine the directive?s effects and its impact on investors? trust.Aim: To examine how various participants in the Swedish securities market experienced changes since the implementation of MiFID in 2007, and its impact on the securities market and minor investors' trust.Method: The study applied a qualitative method with a deductive approach to describe, interpret and understand the problem area.

This bachelor thesis in mechanical engineering was performed during the spring2015 in collaboration with Composite Consulting Group in Laholm. TheComposites Consulting Group works mainly with design and details of differentcomposite projects, their main area is FE-calculations, 3D-modelling andmechanical tests with composite materials.The aim of this bachelor thesis was to simplify the calculation process of solidmechanics for sandwich panels by simulation with computer software. The goalwas to decrease the time for the design and calculation process of the constructionand the cost of the practical tests. Our task was to build a static three dimensionalmodel with the computer software Abaqus, where the result should correspondwith the practical pressure tests in laboratory.The project started with collection of material data from Composites ConsultingGroup and by learning the software Abaqus, simultaneously a specification wasdeveloped in corporation with the company. Later on, a static wheel pressuremodel in the software Abaqus was produced which simulated the behavior of thesandwich panel during static wheel-pressure by a pallet truck.

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.