Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

Pipe replacements with bathroom renovations are complex construction projectshighly dependent on the construction work carried out in the residents? homes whilethe residents still live there. This fact makes the flow of information from contractorsto the residents of an important success factor. In the current situation thecontractor, Aros Bygg & Förvaltning AB, notifies the residents? information throughpaper notification, which gives managing the work involves a lot of paper work.This thesis examines whether and to what extent the contractor may replace thepaper notification with a web-based information channel.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

Fastighetsbranschen står inför en förändring. Forskning tyder på att fastighetsbolag kommer att gå mer och mer mot att bli mer traditionella tjänsteföretag och att pengar inom branschen kommer att tjänas genom att vara en så duktig förvaltare som möjligt i avseende till fastighetsdrift och hyresgästförvaltning. Denna kandidatuppsats fokuserar därför på att undersöka hur fastighetsbolag kan utveckla sina tjänster mot sina hyresgäster samt vilka faktorer som kommer vara avgörande i framtiden för att bli ett framgångsrikt fastighetsbolag.SyfteProjektets syfte är att göra en undersökning över hur fastighetsbranschen troligtvist kommer att förändra sitt strategiska arbete mot sina hyresgäster och vilka faktorer som då kommer att karaktärisera ett framgångsrikt fastighetsbolag.Frågeställningar? Vad kommer att vara viktiga framgångsfaktorer hos ett fastighetsbolag i framtiden?? På vilket sätt bör fastighetsbolag kontakta hyresgäster och hur ska de samla och dela information om sina hyresgäster för att kunna förutspå deras framtida behov?? Finns det några särskilda krav på fastighetsbolagets organisation för att tillgodose hyresgästernas behov på bästa sätt?MetodUndersökningen är av kvalitativ karaktär och baseras på intervjuer med representanter från olika fastighetsbolag och representanter från kommersiella hyresgäster. Sammanlagt har 14 intervjuer genomförts.

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The aim of this thesis is to examine the politics and activities of the Social Democratic students´ association Spartakus. Their relationships and political and ideological differences towards the Swedish Social Democratic Party (SAP) and the remaining parts of the Social Democratic youth organisation (SSU) in Linköping during 1969-1971 are examined. To fulfil this aim I have studied relevant literature and interviewed people who were active in Spartakus, as well as people from SSU and SAP in the municipal during the period. I have also studied written material produced by the students´ association itself during the period. The theoretical frame of reference consists of Dahl´s theory on a democratic political order, and party theories like the mass party theory of Duverger, theories from Sjöblom, Panebianco, Lipset and Tingsten and also Gidlund&Möller´s theory about different kinds of party members.

The purpose with the essay is to point out how the main differences of the Helsinkicommission, Helcom and Baltic 21 can be explained from a general perspective and with a specific focus on two of their ongoing projects: Baltic 21 Lighthouse projects and The Baltic Sea Joint Comprehensive Environmental Action Plan. And to investigate how the organisations them selves formulates the purpose of the two projects. This will be an indication on why environmental problems are handled with in a traditional matter although the rhetoric of the environmental politics is permeated by the concept of Sustainable Development.This dilemma is being treated from the theoretical approaches of Ecological Modernisation and Sustainable Development and linked to how these organisations actually carried out their work and how the historical heritage have a role to play in this complex of problems. The results of the essay shows that concrete differences exists in the way that the two organisations are constructed and how their ongoing projects are designed and formulated. These differences can be derived to the theoretical platforms Ecological Modernisation and Sustainable Development and be explained by in witch political context the organisations were created.

As companies exert themselves to find new ways of achieving market dominance and stronger brands, the phenomenon co-branding has become increasingly popular. By cooperation between two different firms the combined effects can result in synergies not only on the balance sheet, but even through softer values such as Brand recognition, equity and larger market share. Recently the fashion company H&M launched a collection together with the esteemed fashion designer Karl Lagerfeld. The objective of this paper is to examine the effects the collaboration had on consumer?s attitudes towards the two brands.

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..