This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

Energy costs are high nowadays and that is the reason why the energy consumption needs to become as small as possible in most of the companies. To accomplish the small energy usage one needs to map the energy flows, study them and monitor them. One method that can be used for this is energy balance calculation. The method gives an opportunity to separate different energy flows and see where each flow is heading. There is also another method which is more advanced than energy balance calculation.

The purpose with this work is to investigate the cost to produce piglet in a case study company. The starting point is going to be the agriwise (www.agriwise.org) calculation which I am going to change and adapt to the case study company. To day the pig market is bad but we have probably reached the bottom. The market has started to rise. It is no business to produce piglets today.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

I ett samhälle där relationer, även sådana av icke romantisk karaktär, har en central roll imänniskors liv är det viktigt att försöka förstå vad som ligger till grund för individers engagemangi relationer. The Investment Model säger att engagemang i relationer ökar då individerupplever ökade belöningar, minskade kostnader, färre attraktiva alternativ samt att deinvesterat mycket i relationen. I föreliggande tvärsnittsstudie undersöktes 61 grundskolelärarei Göteborgs Stad, med hjälp av the Investment Model, angående upplevt engagemang tillsitt arbete via ett frågeformulär. Studien visade att grundskolelärare med längre anställningstidupplever att de investerat mer i sitt arbete än vad de med kortare anställningstid angav..

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.

This report is about the shear force design of reinforced concrete according to Europe?s common dimension rules, Eurocode. The purpose is to describe the calculation procedure and the background to the formulas and expressions that occurs. Furthermore results from different calculation methods (hand calculations and computer calculations) will be compared to see how they differ.The goal with this is to go through the parts of Eurocode dealing with shear force and that this will lead to a clear review of these. You should also be able to see how results and the calculation procedure differ between different calculation methods.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

This report is about the shear force design of reinforced concrete according to Europe?s common dimension rules, Eurocode. The purpose is to describe the calculation procedure and the background to the formulas and expressions that occurs. Furthermore results from different calculation methods (hand calculations and computer calculations) will be compared to see how they differ.The goal with this is to go through the parts of Eurocode dealing with shear force and that this will lead to a clear review of these. You should also be able to see how results and the calculation procedure differ between different calculation methods.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

This thesis assignment at C-level is focused on calculation models and prediction methodswhish can be used in the stage we call ?prospecting? of possible windmill locations. Thelocation is southeast of Halmstad at the Farm ?Stjernarpsgods?. The rapport has two mainareas directed towards this task.

The report contains three parts. The first part is a summary and overall presentation of thermalcracks and preventing measures against such cracks. This is a theoretical part where theinterested designer can get acquainted with various alternatives, be guided to more detailedliterature, and receive some practical information regarding the design of the respectivemeasures.The second part deals with calculation of the risk for thermal cracks and design of water coolingas a limiting measure. Two complementary methods are reviewed for efficient calculation:?the handbook method CraX1(by Lulea University of Technology) is used for quickverification?finite differential analysis in the calculationtool ConTeSt Pro for more precise projectingHere is also presented a development of existing standards through design of the cooling systemby means of the Bernoulli equation.

Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.