The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

The study?s purpose is to find out how important cultural competence is for the guidance of people with multicultural backgrounds. I also want to illustrate that what is seen as normal in one culture may mean something different in another culture. The study will also in some extent explore culture clashes and its problems in the guidance context. The method used in the study is qualitative and the five respondents were all practicing Muslims.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of this essay is to examine wage-earners' investment funds from the ideological point of view. Were they in any way an integrated part of social democratical democratic socialism and reformism? I emphasize Olof Palme´s ideological idea of democratic socialism and reformism, and how he handled the issue. How did the question of these funds correspondent with the basic ideological points of view, and what was the standpoint of Palme in this issue.My method is built upon a deep study and analyses of SAP board of party and the standing committees protocol in the light of Olof Palme´s and SAP's ideology. I even use information from literature, inquiries and dissertations.

Hur ska SFI-eleverna snabbast möjligast kunna lära sig svenska? Det ärmånga intresserade av att få veta. Det debatteras frekvent i media och ett flertalforskare studerar svenska som andraspråk i termer av investment (uttryckerelevernas satsning i form av språkinlärning och satsningen påverkas såväl avderas egen insats som av det omgivande samhällets), integration, segregationoch social identitet nu.Studiens syfte är att beskriva tre SFI-lärares uppfattningar om vilka faktorersom påverkar SFI-studerandes svenskinlärning. Frågeställningen är följande:Hur ser lärare på språkinlärning, social identitet, investment och integration,samt eventuella samband däremellan? En kvalitativ intervjustudie genomfördes.Tre SFI-lärare anställda på komvux i en medelstor svensk stad har intervjuats.Det teoretiska ramverket för tolkning av materialet är ett försök tillhermeneutisk ansats inspirerad av kritisk teori, som möjliggör en interaktivprocess mellan intervjumaterial och teori.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.

People who invest capital in promising projects as a profession are called venture capitalists. They are constantly looking for new investment opportunities. Recently, media have observed a growing interest in forest land as capital investment. This is because several fund and investment company market the possibility of safe return through investment in woodland, both in Sweden and abroad. When an investment in forests is seen as an acceptable investment option, focus turns to nearby areas, namely agricultural land.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

This study is an investigation of a sub community within the community of Hovsjö. The local government has financed a project in Hovsjö which is intended to bring about positive development. The prior object of this paper is to describe the project, it?s planning, it?s methods, it?s carrying through, and it?s goals. This study presents the district of Hovsjö in Södertälje.

In recent years, Information Technology (IT) has gained more importance in workinglife. More and more organisations has shown an interest about how technology can beused to manage the competence of the employees, and how IT can contribute to thedevelopment of the organisation. In order to achieve this, there is a need for suitabletools to support this process. Even though the implementation of competencemanagement systems (CMS) is a highly up to date question for many organisations,there is a lack of scientific reserach concering this area. This study will contribute tothe research area by examining how CMS is used by employees in daily working life.The manager and the employees in a healthcare organisation in Sweden were observedduring appraisals in order to observe how they used the CMS to evaluate competence.The appraisals were considered a suitable place for studing CMS in use within anorganisation.By using theoretical perspecitves such as the Sociomateriality and Situated Learning,the study can contribute to the knowledge of the entanglement between technologyand working practice.

During the past decade Information Technology (IT) and Information and Communication Technology (ICT) have become the main tools in teaching. Authors and early educators who are treated in the study talks about how technology has come to change the school's approach to teaching and didactic tools. The technology has also affected students´ and teachers´ ways to work because the technology's versatility makes demands on the user's expertise and competence. The technical skills have long been associated as a male domain, where men are expected to master the technology´s versatility. These expectations are not the same for women.