Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

Saab Aerosystems has a long tradition and a lot of competence in the field of flight simulation. Their ambition to broaden the market horizon has led to a discussion about also selling vehicle simulation solutions, both for military and civilian use.The aim of this thesis is to investigate the driver?s experiences of the accelerations he or she is exposed to whilst driving in rough terrain. The results may be used as a basis for future decisions and can act as a platform for the construction of an effective simulation model.To investigate the driver?s exposure of acceleration, some kind of dynamic simulation is needed.

This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Myanmar?s entry in Association of South Eastern Asian Nations (ASEAN) in 1997 brought about several economic and social changes. One important change is tariff reduction through the Common Effective Preferential Tariff (CEPT-scheme), which increased Myanmar?s export to countries outside the ASEAN. The increase in exports facilitated trade creation and investment creation for Myanmar.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

The Swedish building stock accounts for nearly 40 percent of the total energyconsumption in the country. Properties built today are likely to last for 100 years orlonger. This places high demands on long-term and smart energy solutions that willkeep the future Swedish building stock energy consumption at low levels. This thesishas focused on examining how the energy performance of buildings is affected bydifferent choices of window types in different cardinal directions. The objective wasto obtain a basis for recommendations on how window properties can be optimizedfor different types of buildings and orientations.

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

Academic research concerning how to determine the power situation in a supply chain where an investment product supplier is involved did not exist. Therefore new models has been developed that analyses the power relations and maps out the power situation in a supply chain. In the future these models can be applied on similar cases by modifying the included parameters. The new models show that case company FAS should focus on the big producers of garbage bag which are Trioplast, Rullpack and Miljösäck. By strengthen the brand FAS can make more money in these relations.

The aim with this study was to investigate the effects a change of manufacturing process would have on the mechanical properties of drill bits made of a WC/Co composite used for stone cutting. The method used today is sintering, where the material is heated in a conventional sintering oven. The other method was microwave sintering, where the material is heated by radiation in the microwave region. Also an investigation of the manufacturing cost were made.The main difference between the two heating methods is that the conventional way is a rather slow process and the microwave method is very fast. The material is also heated homogeniously in the method with mirowaves, aposed to the case with the conventional sintering where the material is heated from the outside in.This makes the material harder and more wear resistent.

Ternary codes for unequal error protection is a part of a communication system where different parts of the information to be transmitted can receive different amount of error protection. There are a lot of applications where the channel conditions fluctuate so that reliable or acceptable communication can not be guaranteed. Regardless whether the fluctuations of the channel are intentional or not the idea is to let the coderate decrease so that the error correcting capability can increase for the part of the information to be more protected. By using the support, the nonzero positions of the ternary code, a new binary code can be extracted with properties different from the ternary code in the sense of cardinality and minimum Hamming distance. When the channel conditions are good the receiver decodes the message using ternary decisions and receives all information included in the codeword.

The use of earth bricks in Scanian building traditionThe present work is concerned with the manufacturing and use of earth bricks inbuilt heritage in the south Swedish province of Scania. The first part of the studyprovides a thorough description of the traditional use and manufacturing of earthbricks based on relevant literature, archive material as well as interviews withinformants. This forms a basis for the second part of the study in which practicalexperiments on and tests with earth bricks where carried out. This involved themaking of traditional earth bricks of different composition. The new handmadebricks were compared with industrially produced bricks (extrusion bricks) and oldhandmade bricks.

The number of people of getting allergic symptoms is increasing and the reasons are considered to be many. The human have changed their habits and spend more time indoor. In combination with new building technologies where denser housing constructions and new materials this causes bad indoor climate contributes to a higher occurrence of allergiesThere are several courses of action to deal with this problem. One action is by choosing allergy-free interior surface materials. An allergy-free material emits low concentrations of harmful substances resulting in a great indoor air quality.

Värdering till verkligt värde infördes i regelverket 1 januari 2005 i och med införandet av IAS 40. IAS är en förkortning av International Accounting Standards och IAS 40 ger börsnoterade bolag med förvaltningsfastigheter möjlighet att värdera och redovisa dessa fastigheter till historiskt anskaffningsvärde eller verkligt värde. Efter införandet har de flesta börsnoterade bolag valt att redovisa till verkligt värde.För att belysa problematiken med värdering och redovisning till verkligt värde används förvaltningsfastigheter som ett illustrationsexempel. Detta för att se hur kreditinstituten genomför värderingar och hur de påverkas när börsnoterade bolag redovisar till verkligt värde. Syftet med uppsatsen är att utröna om det föreligger några risker när verkligt värde appliceras på förvaltningsfastigheter.Djupintervjuer med tjänstemän på kreditinstitut har genomförts för att bringa klarhet i hur kreditinstituten ser på och hanterar värdering och redovisning till verkligt värde.Kreditinstituten använder sig av värderingsmodeller för att värdera enligt verkligt värde vilket inte är i enlighet med värderingstrappan.