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.

It generally takes 10 to 12 years for a new drug to hit the market. The pharmaceutical industry invests huge sums in these early stages of research and development. In spite of the rapidly rising research and development expenditures fewer and fewer blockbuster drugs are being developed. Longer lead times and aggressive generic post-patent competition have narrowed the timeframe for the pharmaceutical companies to profit on their investments.In the face of these threats the pharmaceutical industry has developed a battery of strategies to prolong market exclusivity and to maximize return on investment. These emerging strategies are commonly known as Life cycle management (LCM), which actually is more of a concept than a method.

Finansiella mått har traditionellt sett använts som indikator på värde. Behovet att inkludera fler dimensioner av värde har resulterat i verktyget Social Return on Investment (SROI), vilket uttrycker sociala och miljömässiga investeringar i monetära termer. SROI är under utveckling och det finns olika perspektiv på användningsområden. Syftet med uppsatsen är att undersöka positiva och negativa aspekter med SROI, relaterat till intern styrning samt extern kommunikation. Undersökningen utgjordes av tre metoder för datainsamling.

This paper studies patterns of consumption within a product category. Using make-up as a base for the study, we applied the Mokken Scale to examine if consumers follow a hierarchical pattern when buying items within the product category. Based on a survey of 250 female respondents, we establish a hierarchic scale for consumption. Assuming generally accepted attributes for determining physical attractiveness, the results of the Mokken Scale study were cross referenced with a survey among 200 male and female respondents. Students were asked to evaluate pictures of a model using different combinations of make-up, i.e.

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.

Marketing in a business-to-business environment differs from its counterpart in the business-to-consumer market. Where the latter focuses on customer satisfaction, the former is all about value. This value creates loyalty between seller and buyer. Creating loyalty is becoming more and more important in the media planning industry as fierce competition reduces profit margins. Value is created through selling what a client wants at an acceptable price.

The purpose of the project was to design an electric bicycle to offer thetarget group youth an attractive alternative to mopeds. The basis for theproject was user studies in which young people were interviewed andobserved in their daily environment.The project resulted in a product, designed with the focus of integratingthe battery to the shape, to create a wholeness that is simple andintuitive.!The product is easy to use and operate, with an automatic transmissionengine.! A smart modular system allows the user to choose design withmudguards, rear rack, or without. The battery design is based on "cradleto-cradle" to maximize the battery life and minimize environmentalimpacts.It was very fun and rewarding to have the opportunity to present theresults for the youth who showed great interest in the product.The project was conducted in collaboration with Designit and Cycleurope..

At present Getinge can offer a new generation of trolleys that they produced in 2011. The trolley used to Getinge various autoclaves and has the primary task to help the user/sterilization personnel to transport shelves or baskets, with or without cargo, from a packing table to the autoclave. The purpose of this thesis has been to develop a primary solution how the docking process between Getinge trolleys and autoclaves can be improved. The work has in most part followed Fredy Olsson principle and primary construction method. The work has included product research, study visit and development of a requirements specification, to satisfy Getinge, their clients and circumvention products requirements.

This Master of Science thesis was completed at the Department of Machine Design at the Royal Instituteof Technology in Stockholm in collaboration with Lund Faculty of Engineering, Luleå University ofTechnology and Stanford University. At Stanford University a global product development project wasrealized as part of the course ME310. The project was initiated by the American company ImmerseGlobal whose vision was to develop a new type of Atmospheric Water Generators, a machine that absorbsthe moisture in the air and via a water system transforms it to pure drinking water. The project was partlyfinanced by the Product Innovation Engineering program, a Swedish research and development programfor increased innovation capability in organizations.In parallel with the global project in the ME310 course the product development process was studied inorder to compare it with a product development course at the Royal Institute of Technology, IPU. Thetwo courses are similar to each other in several aspects.

!is began as a product design challenge, which stipulated broadlythat the designer be ?inspired by a subject?, whose ideas would leaddown a path of product idea evolution. From there, the goals forthe end-product would undergo rigorous revisions, re-de#nitionand re#nement. !e end-product itself would be the result of anentire thinking process.!e subject I have chosen is: Time. I want to challenge and evenalter our conventional sense of time, using principles ofdesign.

Prosthetic leg can give a negative psychological effect to the user, which ends up in decreased self-esteem and that the user hides his handicap. xCover gives a more natural volume and a cool look. xCover changes the look of the prosthetic leg C-leg. The product is constructed by us, Patrik Svensson and Magnus Zetterqvist, for Christoffer Lindhe at Lindhextend AB. Christoffer has hired Martin Bergman at Smedjan 17 to make the design.

The project, Flexible Snowboard System, has been carried out by the project group independently and is a module developed for snowboarders, ski rentals and ski schools. The problems of today?s solutions are that they cause the user an inconvenient standing position when riding the ski lift or skating the transportation slope, also mounting, adjustments and disassembling of the bindings are time consuming and brings undesired wear to the screws and screw holes. In addition any adjustments require that the user steps out of the bindings and have tools at hand. Flexible Snowboard System is a universal module which means that it can be assembled with all of today?s snowboards and bindings.

The main purpose in this degree thesis is to investigate changes in performance when introducing a newly produced Real-Time database in one of CC Systems products, the Diagnostic Runtime Engine, DRE. The thesis is a collaboration between CC Systems, creator of DRE, and Mimer AB, developer of the Real-Time database.The result reveals that the time spent on database access is considerably lesscompared to the originally used database. The research has lead to several additional requirements on the real-time database and these are presented as part of the result in this thesis. The additional features will help making the product more suitable for DRE and similar applications.Additional research is required to be able to recommend the use of this product or not. Primarily the performance in another operating system, Windows CE, but also the introduction of additional features should be investigated.

Schölin, Mona-Liz (2007): Fanerdunetableringen i Kalmar ? effekter på den regionala utvecklingen [Establishment of the Fanerdun Group in Kalmar ? impacts on regional development]D-uppsats 10 poäng, fördjupningskurs i kulturgeografiHandledare: Bo MalmbergSpråk: SvenskaSyftet med uppsatsen är att studera vad tidigare utländska etableringar har fått för effekter, hur de har påverkat den regionala utvecklingen, och utifrån detta göra en jämförande analys över vad Fanerdun Gruop AB´s etablering i Kalmar kan komma att få för effekter. Frågor som tas upp för behandling är: Vad har utländska direktinvesteringar, eng. foreign direct investment (FDI) och inward investment för effekter på etableringsorterna? Hur kommer Fanerdun Group AB att bidra till den regionala utvecklingen i Kalmar? Det sistnämnda är viktigt att undersöka då utländska investeringar likt Fanerduns i Kalmar ofta får effekter på den regionala utvecklingen.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.