During spring 2008, the Institution for Landscape Architecture, in co-operation with Naturvårdsverket, initiated a survey in the districts of Skåne. In the survey, four out of eight park characters were examined, and it was observed that not only was it difficult interpreting these characters, but it was also presented with difficulties separating ??Lustgården?? and ??Allmänningen??. The purpose of this master thesis in Landscape Architecture and Environmental Psychology is twofold. Firstly, a theoretical framework will be constructed on the thee characters ??Allmänningen??, ??Lustgården?? and ??Centrum, festen??.

Politicians attract their voters by promising more jobs and investment in education, health and social care. Against this background, I wonder how the situation of artists will be affected by the followingquestions:? What political views on the artist's position in society appeared in propositions of Socialdemokraterna and Moderaterna?? In what way did these propositions influence the conditions of artists?? How have the artists of Värmland been affected by different (Socialdemokraterna and Moderaterna) cultural policies? With my investigation I find out more about the artists' conditions on a national level, but I also investigate the situation in Värmland. By examining policy proposals and reports, I learn more about the issues. I also conduct a survey and three in-depth interviews to obtain opinions from various sources.The respondents are the cultural departments of Värmland and representatives from cultural organizations.What is clear from my research is that politicians differ on some issues, especially those relating to commercialism and artist salaries.

This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

Studiens syfte är att undersöka hur konsulter arbetar med nyttovärdering vid ERPinvesteringar,samt finna kritiska framgångsfaktorer som kan fungera som stöd för ERPkonsulter.Vi har genomfört en fallstudie på SYSteam Anderstorp där vi på ett kvalitativt vissamlat in data via dokumentundersökningar, observationer och intervjuer. Vid analys avinsamlad data kunde vi identifiera fem steg en ERP-konsult bör gå igenom för att värderanyttor vid ERP-investeringar. Dessa steg är 1processkartläggning, 2identifiering av nyttor,3värdering av nyttor, 4genomförande och 5uppföljning. Vidare har vi i varje steg kunnatidentifiera kritiska framgångsfaktorer som vi anser kan underlätta en ERP-konsults arbetemed nyttovärdering. Sammanlagt har vi kunnat identifiera fjorton kritiska framgångsfaktorer.De slutsatser vi kunnat dra av denna studie är att befintliga modeller för nyttovärdering ochvärdehemtagning tenderar att bli för teoretiska för att kunna tillämpas i praktiken.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

The evaluation of the function of the feeding of sheep herds is suggested to involve the work effort, the fulfilment of the nutrient needs of the sheep and the feed waste. Mechanisation of the feeding can be very simple or include high degrees of mechanisation. Three different farms, representing different levels of mechanisation are presented. Descriptions and analysis of the feeding systems including mechanisation, work effort and estimations of the feed waste are made on each farm. The herd with the most advanced feed mechanisation included a rolling feed band and mix wagon. The other farms were partly or little mechanised including ad lib feeding from big bales and manual distribution of hay and concentrates. The most mechanised farm was able to feed a large herd of sheep at a low work effort and little feed waste. However, the investment in machinery has to be weighed against the improved efficiency.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Botswanas ekonomiska tillväxt utgör ett sällsynt exempel på ett afrikanskt land som har lyckats använda sina naturtillgångar till att driva på en ekonomisk utveckling och samtidigt minimerat effekterna av den så kallade Holländska sjukan (HS). HS är ett ekonomiskt fenomen som går ut på att en växande sektor som baseras på naturtillgångar skadar landets tillverkningssektor och leder därmed till en indirekt de-industrialisering. Botswanas diamantindustri står för drygt 35% av BNP:n och hela 75% av exportintäkterna vilket gör att landet har en mineralbaserad ekonomi. Detta faktum har gjort landet väldigt intressant för forskning. Aktuell forskning har med hjälp av ekonometriska metoder visat att landets tillverkningssektor har undvikit eller drabbats minimalt av de effekter som HS utgör.

The reason why this essay is written can be parted in two, whereas one would be the global trend of urbanization that occurs to this moment and forward, whereas the other would be the debate of how motorism has come to be an issue of sustainable management of our cities and our environment. In purpose to deliver a thorough understanding of how the car and its capacity has come to shape the society of today, and to emphasize the problems it´s brought, a historical survey has been made, followed by the report of problems to the society formed by the needs of the car, discussed in several environmental issues, such as jamming, noise and air pollution. This is followed by the discussion of potential solutions for how city planning could return to the focus of the human scale and perspective, in purpose to correspond with the issue of ways to decrease the car use in towns. In conclusion, the given solutions are discussed, where examples like shared space, investment in public transport, mobility management and the theory of the assembled city are included, with aid from literature, to finally conclude the essay with personal thoughts of how the planning of today, or the given solutions, really are the result of sustainability for city planning from a human perspective.

Since the early 1940s in Sweden, subsidies have been a recurring feature in housing politics.Throughout history, these have been used as a management measure to control theconstruction of housing and to promote the Swedish welfare state. The political parties aretoday disagreeing on how much responsibility the state should carry for citizens housing. Tosolve the conflict, the dwelling has to be defined. Is the dwelling to be considered a socialright, like education and healthcare or is the dwelling to be considered a product for the freemarket, driven by supply and demand?The positive population growth in Stockholm has lead to an increased demand for dwellings.The supply of dwellings has not been growing at the same rate, which has implied higherhousing prices and longer wait for rented apartments.

The smelting process at Sapa Profiler AB in Sjunnen generates large quantities of waste heat which is absorbed by the cooling water when the aluminum is cooled down. This paper is the result of a Master?s Degree Project aiming to present the conditions for recycling the waste heat. The cooling water absorbs the heat from the aluminum at an average rate of 600 kW and the paper shows that it can be used to replace electrical power consumption for heating the production plant?s facilities.

The Swedish automotive industry has since way back been struggling with bankruptcy, abroad buy outs and staff cuts. Competition and pressure on prices are two factors that affect the automotive industry. Because of this, the companies are pressured to continuously developing their work in addition to be able to compete on the market. The aircraft industry has successfully managed to implement additive manufacturing (AM) and for motorsport has several components manufactured with AM been used. When AM is used as a manufacturing method, there are a number of advantagesthat follows.

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

SAPA´s resource of waste heat is the basis for this thesis to investigate the possibility of energy assets in their cooling water and possible uses for it. The energy in the waste water is greater than the current need which has three uses which are (1) heating the factory, (2) converting liquid propane to propane gas and (3) local domestic heating. The average energy load that is available is 1, 7 MW and the average temperature in the cooling water is 41°C. The total energy load at dimensioning out side temperature is approximately 1,6 MW for the three current uses. The temperature is currently too low to be used directly in the existing systems so an upgrade is needed.