Syfte: Syftet med studien är att undersöka och presentera vilka investeringskriterier som svenska kommuner använde år 2011 vid byggnadsinvesteringar, samt i vilken utsträckning extern hjälp vid investeringsbedömning och utförande av byggnadsinvesteringar användes.Frågeställning: Vilka samband fanns mellan investeringsandel per omsättning och i hur stor utsträckning beslutade byggnadsinvesteringar blev dyrare än beräknat?Vilka skillnader fanns mellan större och mindre kommuner med hänsyn till investeringsbedömningar i byggnader?I vilken utsträckning förekom samarbete mellan kommuner gällande byggnadsinvesteringar?I hur stor utsträckning anlitades extern hjälp med projektledning och kalkylering vid byggnadsprojekt?Metod: Studien är baserad på en webbenkätundersökning med 44 deltagande kommuner och en personlig intervju. Denna undersökning analyserades och jämfördes sedan med en referensram baserad på sekundära källor.Slutsats: Större kommuner behöver förbättra sina planeringar och kontrollera sina byggnadsinvesteringar i och med att investeringarna ofta är större och fler saker kan gå fel än för mindre kommuner.Fler kommuner borde samarbeta mer vid byggnadsinvesteringar för att på det viset kunna matcha byggföretagen vid upphandling.Kommunerna bör fortsätta kontrollera den externa hjälp de använder vid byggnadsinvesteringar och göra tydliga kontrakt..

The background to this study is to find alternative ways of size rationalization. My vision is to take the basic conditions and make the best and most profitable of them. I have chosen press of rape oil because it?s interesting and the investment to get started is relative small. The opportunity to use outmoded and unrational buildings which often are found at many farms to something that gives money instead of costs money is also an argument.

There are various investments to suit different investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

The study aims to investigate the feasibility of small-scale electricity production with solar electricity systems, also known as PV (photovoltaic) systems, in Australia. Due to the global warming, sustainable energy has in recent years become an increasingly important issue, both internationally and in Australia. With one of the largest dependencies on fossil energy sources in the world, the country's abundant solar radiation is a possible solution to this issue.Both the technical and the economic feasibility of small-scale PV systems were investigated. On the technological side, the electricity generation, distribution and consumption systems were studied. On the economical side, the parameters that drive the profitability of a PV investment were investigated.

The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.

In Sweden, large scale planting of Lodgepole pine (Pinus contorta var. latifolia) started in the beginning of the 1970?s. At first, the aim was production of pulpwood, but later, also production of timber became considered realistic. Today, Sweden has more than 520 000 ha of Lodgepole pine.

This study is a degree project in environmental engineering at Mälardalens university. Its purpose has been to perform a risk assessment on whether or not any contaminations are present in the soil at two properties in Köping. The assessment was to be done accordingly to a method that has been set up by The Swedish Environmental Protection Agency (Naturvårdsverket). The method for investigation of contaminated sites is called MIFO. MIFO consists of two stages.

This case study aims to explore how decision making is performed under circumstances characterised by high uncertainty. We have identified and interviewed two types of organisations dealing with investments in pharmaceutical drug development, a business characterised by high uncertainty. We have found that the two types of organisations we have interviewed display different decision making behaviour evaluating the same type of investment. Further we have explained these differences in decision making behaviour by using relevant decision making theories. This study has showed that different forms of decision making are appropriate depending on the conditions facing the decision maker..

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

The main purpose of this study is to investigate the needs of pre-commercial thinning on private owned forest properties, which is considered to be increasing. The reason is believed to be the high cost of labor that pre-commercial thinning brings. Furthermore thinning is costly, the revenue created through pre-commercial thinning are post-poned until the first thinning. The study was made through a survey among members of Mellanskog forest owners association. The survey was distributed by e-mail. The time to answer was set to two weeks. The answers indicate that the most common reason why the pre-commercial thinning is delayed, or not done at all, is the forest owner?s lack of time.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Since prehistoric time man has used wood to build their environment. The material?s availabilitycombined with its good mechanical properties has often made it the material of choice. Like allmaterials exposed to natures degradative processes the properties of wood decreases over time.Rot, UV radiation and attacks by insects and pests damage wood if not protected. Since we wantwhat we build to consist, optimizing our building materials durability is of great interest.Techniques and methods for increasing the endurance of wood have been developed in severaldifferent places and for a long time.

This thesis has been done at the powder department (GH) at AB Sandvik Coromant in Gimo. With a rheometer measurements has been made on raw materials and powder blends. The focus of this report has been to find correlations between raw material powders and press data, comparisons have also been made between raw materials and powder blends.The rheometer can show information of how a powder act in flow conditions, together with air and with pressure. Analyses has been done comparing the rheometer data with press parameters (for example: rejected orders, weight variations and the compaction pressure) with the goal to find correlations between the powders flow properties and the powders compaction in production.The measurements and analyses have been showing that the powder flow properties depends on the powders composition and that properties like flow rate, aeration and permeability varies between powder blends and batches of the same powder sort. It seems to exist a correlation between the pressure force and the flow rate of a raw material.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.