Scandic Plaza i Umeå är ett av de 160 hotell som ingår i Nordens ledande hotellkedja Scandic. Umeå är en stad med stark tillväxt och har blivit utnämnd till kulturhuvudstad 2014, något som väntas locka tusentals besökare. Vidare har även IKEA bestämt sig för att etablera sig i det kommande köpcentraprojektet Entré Syd. Detta skapar goda chanser för Scandic Plaza att ytterligare växa och stärka sin position på hotellmarknaden i Umeå. Det finns en rad olika faktorer som påverkar en konsuments förväntningar, samt upplevelse och utvärdering av en hotellvistelse. Varför det gör som de gör, hur de gör det samt vad de har för förväntningar och behov, är några viktiga aspekter att kartlägga för att förstå konsumenters beteende.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

We have in this essay studied the Swedish Hedge Fund Market available for the average Swedish private investor. We have closely looked at the risk measurements that are applicable on the evaluation of Hedge Funds today, and furthermore studied how they are communicated and what they actually contribute with in terms of risk and yield. Our survey attempts to clarify the shortcomings in the communication between the Hedge Fund Managers and their smaller investors. Do they really know where they put their money? The market is rapidly expanding and our goal was to find improved ways to inform about the Hedge Funds risks and opportunities.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

The increase in farmland value in Swedens plain areas is a well known fact in today's Swedish agricultural. In connection with the fluctuating prices of crops and inputs, are increasing the risk exposure to agriculture. The increased value of agricultural land has in Sweden over the years been due to a high demand for land that has existed and exists in Sweden. The increasing demand is linked to a structural rationalization of Swedish agriculture, leading to fewer and larger farm units (www, privataaffärer, Carl Johan Jurss).The purpose of this study is to examine the potential risks associated with the farmland value falls or remains unchanged, according to a farm credit administrator's perspective. The idea is to get a picture of the main factors taken into account when lending and the problems with falling or stable land prices into account when lending.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

This study is an initial attempt to investigate the relationship between banks and developers in Stockholm and its regions. It gives a good impression about the field of construction and project developments in terms of the finance and the negotiations associated with these types of projects. Main actors of the Stockholm?s construction financing market were of major interest for this study. On this regard, the relationships and ramifications of this group were investigated by using a qualitative and quantitative research method.

The strategy when you change the visual part of the brand identity is often referred to as Corporate rebranding and is seen as a good way to show that a company has undergone a change. Despite high risks and high costs, this strategy has become more common and there are companies today who make the choice to change an already well-known graphic profile. This phenomenon is what underlies this essay?s problem statement: Why does a company with an already well-known graphic profile choose to change it and how does the process behind the change occur? In what way have the company?s customers recognized the change and how has the company?s image changed in this context? The purpose of this essay is therefore to explore the process that occurs when a company in the sport and fashion industry changes its visual identity and to explore how the company?s customers have perceived the change.To fulfil the purpose of the essay a case study was carried out on a company?s Corporate rebranding process. The company that was chosen was the Swedish sports retail chain Stadium Sweden AB who decided to change its graphic profile even though their logo was one of the two most recognized in their field.

Skatteverket bestämde sig hösten 2005 för att påbörja en utredning av hur mycket förmögenhetsbeskattningsbar överlikviditet som kunde anses föreligga i de svenska onoterade aktiebolagen. Det var i och med denna kampanj som artisten Magnus Uggla drabbades av en mycket kraftig upptaxering av sin förmögenhetsskatt, på grund av att en i bolaget ackumulerad kapitaltillgång ansågs vara rörelsefrämmande. Detta vållade stor uppmärksamhet bland allmänheten men även i media där bland annat namnet lex Uggla uppstod.Vid innehav av onoterade aktier skall en värdering av bolagets tillgångar och skulder göras för att således bestämma vilket värde aktierna skall åsättas vid förmögenhetsbeskattningen. De tillgångar som kan anses ingå i bolagets rörelse eller som ett led i denna är förmögenhetsskattefria, såtillvida de inte ansetts vara oproportionerligt stora. De tillgångar som däremot bedöms vara rörelsefrämmande skall tas upp av delägaren i proportion till dennes ak-tieinnehav.

The horse has been domesticated for several thousand years. It has gone from being used primarily for food and transportation, to become one of the most popular pets in Sweden. With over 150,000 practitioners, horseback riding is one of the biggest sports in Sweden and there is a variety of specializations to choose from. One orientation is western riding which is a broad sport with several disciplines where most originate in cattle work and other ranch tasks. Western riding is a growing sport in Sweden with an increasing number of practitioners and with many different organizations and associations, it is important that the correct knowledge of the equipment used is disseminated. Artificial aids are available in a variety of designs and the most common variants used by western riders in Sweden is draw reins or some forms of martingale.

Artificial insemination (AI) has had a great influence on the development of pig production and is today widely practiced (Gerrit et al., 2005). With AI, genetic progress can at a short period of time be spread worldwide compared with using natural service and the best boars can be intensively used. This is also one of the biggest risks with AI; the impact of semen containing a genetic disease or contamination of pathogens can be enormous. Fortunately, it is a small risk of disease transmission due to many tests of the boars and the semen before use (Maes et al, 2008). It is important that the boars used for insemination have good breeding values along with good reproduction features and have good fertility results (Robinson et al., 2005).

Canine herpesvirus-1 (CHV-1) är det herpesvirus som är specifikt för hunddjur. I likhet med andra alfaherpesvirus ger det oftast upphov till en ofarlig infektion hos vuxna individer och en dödlig, systemisk infektion hos nyfödda. När den akuta infektionen är över går viruset in i en latent fas. I den latenta fasen finner man vilande virus främst i de lumbosakrala ganglierna, tonsillerna, öronspottkörtlarna och levern. Stress kan få infektionen att reaktiveras. Uppsatsens syfte är att undersöka hur viruset påverkar individer i olika åldrar, sjukdomens effekter på hundaveln och lämpliga åtgärder för att undvika sjukdom. Hos den vuxna individen ses oftast bara lättare luftvägsinfektion, ögoninflammation eller genitala förändringar.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.