Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

The work examines geographical variations of bicycle use in Trondheim municipality with the aim to create an understanding of what influences the use of bicycles and explain the geographical travel pattern for cycling. The work focuses on the how physical structures generates different transports effects. Where bicycle travels in Trondheim municipality are undertaken is described by using network analysis in ArcGIS, based on aggregated data from the travel habit survey (RVU) in 2009/2010. Trondheim municipality is divided into smaller geographical units (zoner) whose characteristics are described by 19 variables, categorized into 6 groups; Distance, Land use, Topography, Bicycle Facilities, Road characteristics and Demographic factors.By linear regression analysis in SPSS and ArcGIS Spatial Analyst, an explanatory model is elaborated. The variablesdistance to the regional center, workplace density, percentage separate bike paths and hilly terrain explains 78 percent of where cycle journeys are undertaken.

This report contains a study of replacing nuclear power with biofuel. The nuclear plant, OKG north of Oskarshamn in Sweden has been chosen and an extensive literature study about the nuclear plant has been implemented. The main aspect of this report is the availability of biofuels and whether it would be economically sustainable. Sweden?s most common biofuels are examined with regard to scope of use and potential.

Vattenfall district Heating power plant in Uppsala produces district cooling with absorption heat pumps which leads to a large amount of waste heat that has to be cooled with evaporative cooling towers. The Environmental Court has ordered Vattenfall to survey the possibilities to recover the heat, which is the focus of this thesis.The study begins with an overview of the system, and conditions and limitations for waste heat recovery is examined. In the next step alternatives to recycle the heat is evaluated, either by direct recovering or by upgrading.First, the technical possibility of each alternative is discussed, and then the operation time and the amount of recovered heat is calculated. Those alternatives which are possible are brought further to an economic analysis.The cost of investment for each alternative constitutes the basis for a present value analysis. The results are put together in a table where the total amount of recovered heat is compared with the present value for the different alternatives.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

This thesis describes redesign and adaption of a products housing. In order to make it more economical to produce at a lower production volume. The thesis is based upon a prototype that a previous student developed for injection moulding. The goal is to find alternative manufacturing methods, but also to identify parameters that affect the cost of the injection moulding tool.The housing must be tough in order to protect the circuit board inside. But at the same time it must allow sound, light an electrical communication to pass through.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item. The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low. A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

Purpose There are almost infinite numbers of ways to build dairy farms in Sweden. When building a new free stall barn you have the possibility to affect both working environment and animal welfare for many years to come. The construction costs are influenced by which type of barn that is built and what functions it contains, for example one can predict that automatic milking systems are more expensive to integrate than milking parlours. But what is the real cost of today for the construction of free stall barns with milking centres and how is it affected by construction methods and functions? Is the labour time influenced by the building costs? These are some of the questions this report will try to answer.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Bakgrund: Effektiva marknadshypotesen innebär att det inte går att utnyttja systematiska avvikelser på marknaden. Trots det finns det etablerade investeringsstrategier som investerare använder sig av för att generera överavkastning.Syfte: Syftet med studien är att undersöka huruvida det går att generar överavkastning genom att investera i företag som uppvisar en låg eller hög EV/EBITDA-multipel. Variablerna bransch och risk kommer även att undersökas med utgångspunkt från den eventuella förekomsten av en investeringsstrategi som genererar överavkastning.Genomförande: Teori inom området har byggt upp en grundförståelse för problemet, empiri har sedan hämtats från de olika företagen för att få fram EV/EBITDA-multiplar till de ingående portföljerna i studien. Aktiekurser har även inhämtats för att bygga grunden till empirin. Resultatet har sedan jämförts med OMXSPI samt med den riskjusterade avkastningen.Resultat: Av resultatet framkommer att det går att utnyttja en investeringsstrategi där investering görs i låga EV/EBITDA-multiplar.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

The study has been done on behalf of and in cooperation with LRF Konsult. The purpose of the study was to try to find out how forest estate buyers valuated different parts of the estate at the time of the purchase and to see if it was possible to identify different trends between different kinds of purchasers. The study is delimited to Västerbotten County and all the purchases were made thru LRF Konsult. The background of the study is that the forest estate purchasers are paying more and more for the forest estates. The prices are often much higher than the net present value which means that they are paying for something more than just the timber value. The study is made with a questionnaire mailed to one hundred forest estate purchasers. Answers got returned from 48 of them.