I början av varje nytt projekt stöter man på de olika alternativ av stomme- och bjälklagskonstruktioner som finns att välja mellan, och frågan blir ofta vilken alternativ som är optimal för den aktuella projekteten.Den optimala lösningen för varje projekt existerar inte, på grund av de olika faktorer och förutsättningar som styr projektet, till exempel: ekonomi, typ av byggnad, terrängtyp etc.Frågeställningen i denna rapport är om limträ eller betong är den mest optimala alternativen som stommaterial i det aktuella projektet.Jämförelsearbetet utgående från förutsättningar har gjorts genom att dimensionera delar av ett projekt med både materialen. Fokus har lagts på skillnader i byggnadshöjd, vindstabilitet och grundläggningen. Resultaten tyder på om man ska bygga ett kontorshus eller flervåningshus vore betong mer lämpligare alternativ jämfört med limträ.Skillnaden i byggnadshöjd finns men är förvånansvärt inte så stor mellan de två olika stommaterial. Dock skillnaden varierar avsevärd när det gäller bjälklagshöjd mellan limträ och betong. Detta pga krav på nedböjning och svikt som ställs på limträbjälklag.Båda stommaterial klara vindstabiliteten utan plintar, som är ganska intressant speciellt med tanke på limträets låga vikt.När det gäller grundläggningen, blev skillnaden betydlig större mellan limträ och betong.Dimensionering enligt Eurokoder har gjorts genom egna handberäkningar och även användandet av programvaran Strusoft..

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

The retail sector is in a continuous development. What demand looks like and where the consumers want to shop has changed during the last years. Market place, demand, supply, external factors and politics affect how the retail sector develops. To make a market place attractive a variety of factors have to be considered.In Hong Kong a model called Rail & Property is used, this means that the development of the subway is integrated with the development of the city. The model is both successful and economically sustainable.Today the supply of shops and services in Stockholm´s subway stations is rather small.

The background for this degree thesis is a need to replace the existing seal used to protect equipment containing secret or sensitive equipment used by Swedish Defence. The target design should satisfy both the need for tamper evidence and reduce Life Cycle Cost. In developing a new design for a seal, additional benefits such as improved logistics support and indication of attack methods such as heat and solvents have been considered.The lack of guiding principles for end users of seals became evident during the interviews. Major concerns for the future are education of users, information about actions if a seal is broken and user liability.The design work was divided into several phases. A feasibility study was performed including investigation of theory of labels, materials and possible technologies.

This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.

The purpose of this work is to raise ideas and interest for land that is very much forgotten,unused and neglected in terms of maintenance and usability. Railroads are often seen as adirty and loud intrusion in the landscape and therefore cities turn their backs on them. Theland around railroads is not considered useful despite its often central location and scrublandis common in these areas.The starting point of this work is the restrictions and possibilities linked to the land withinthe security distance 30 meters from the railroad center. Within this security distance thereare numerous limitations and regulations due to the nature of railroad use. These limitationsare counted for in the initial chapter and lay the foundation for the rest of the work.

The purpose of this study was to investigate whether resistant maltodextrin is suitable as a fiber source in the probiotic fruit drink ProViva Mango without affecting the probiotic bacterium Lactobacillus plantarum 299v, viscosity or the sensory experience of the drink. Resistant maltodextrin is produced from hydrolyzed corn starch and is classified as a soluble dietary fiber. It is relatively resistant to digestion in the small intestine, where approximately 10% can be broken down, 50% can be fermented in the colon by the intestinal flora and 40 % is excreted in the faeces. Resistant maltodextrin has several important qualities when it comes to food processing. When added in a product, it does not affect the viscosity or taste and it is heat and acid stable.

Background: The studies analyzed have shown among other things that ageism appears to be an overlooked category in intersectionality studies, elderly is offered care in worse conditions than non-elderly and stereotypes restrict elderlys social space to act. The gray tsunami is approaching but studies show that large gaps separate different agegroups. Aims: The study discuss how scientists reason about ageism towards elderly in a social science discussion. Method: A literature review was conducted in which fifteen articles were analyzed. The database used, is the librariescatalog Summon, at Malmö University. The articles was compiled in themes to give dilated clarity in ageisms complexity towards elderly. The results are being discussed on the basis of terror management theory, gerotranscendence and social identitity theory. Results: Elderlys relation to society's expectations about aging can affect a self/body-dualism, a split.

EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.

Rimaster Kisa AB is a member of the Rimaster Group, the corporation was bought from Samhall AB in January 2007. The corporation is producing mechanichs needed by the Rimaster group as well for external costumers. Samhall AB is now functioning as a provider of labor for Rimaster Kisa, as the company is hiring personnel from Samhall AB. The company has earlier have had problems with their lead times being far too long. This has resulted in that the management decided to invest in a new edging press.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

Vertical hydropower units has a rotating mass of up to 1000 tons. For the generator and turbine to work well the rotating system is required to be centered in relation to the surrounding structure. This is achieved by means of radial bearings. The dynamic characteristics of these bearings have a strong impact on the overall rotational dynamics of the total system and thus influence the vibrations in the unit. At Vattenfall Research & Development in Älvkarleby ongoing research is taking place on how the bearing parameters should be represented in the rotor dynamic calculations.

Bakgrund:Småbolagseffekten påvisades först av Banz (1981) och Reinganum (1981) som kom fram tillatt småbolag genererade högre avkastning än stora bolag under samma period. Effekten syntes även stabil över tiden vilket ej är förenligt med Capital Asset Pricing Model (CAPM) och den effektiva marknadshypotesen (EMH).Syfte:Syftet med denna uppsats är att undersöka om det finns någon påvisbar småbolagseffekt påNasdaq OMX Stockholm och huruvida den i så fall har varit konstant under studieperioden. Vidare syftar studien till att undersöka huruvida relativvärdering av småbolagsaktier framgångsrikt kan användas för att generera överavkastning.Metod:Studien baseras på en kvantitativ metodansats med ett deduktivt angreppssätt. Behövd datasamlas in och sammanställs för att sedan användas för att skapa portföljer som studeras och analyseras baserat på prestation.Slutsats:Studien  har  ej  kunnat  påvisa  en  småbolagseffekt  under  hela  studieperioden.  Underhögkonjunktur har dock en småbolagseffekt kunnat påvisas. Vidare har studien kunnat visa att relativvärdering av småbolagsaktier genererar både absolut och riskjusterad överavkastning jämfört med studiens småbolagsportfölj och marknadsindex (AFGX).

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.