Bakgrund: Den senaste tiden har en debatt blossat upp i media om huruvida det är rimligt att bostadsrättsföreningar får tillämpa progressiva avskrivningar och om raka avskrivningar är ett bättre alternativ. Bokföringsnämnden beslöt under våren år 2014 att progressiva avskrivningar inte är en tillämplig avskrivningsmetod för byggnader. I media har många uttalat sig om vad detta kommer få för effekt på marknaden för bostadsrätter, men det har ännu inte utretts ur ett vetenskapligt perspektiv.Syfte: Uppsatsen syftar till att bidra med detta vetenskapliga perspektiv genom att analysera huruvida progressiva avskrivningar är en förutsättning för nyproduktion. I uppsatsen ämnas även undersöka om detta skiljer mellan olika regioner i Sverige.Metod: För att besvara de i syftet ställda problemformuleringarna har en teoretisk modell utvecklats med grundantagandet att köpare av bostadsrätter ska vara indifferenta till vilken avskrivningsmetod som används. Regler och praxis kring avskrivningar i bostadsrättsföreningar har kartlagts för att kunna ge modellen adekvat utformning.

Arbetet har sin utgångspunkt i en beskrivning och analys av den befintliga situationen. Med hjälp av den historiska bakgrunden har analysen fördjupats. Arbetsområdets avgränsning har gjorts med hänsyn till infarternas sträckning och utformning. Förslagsarbetet har varit inriktat på att ge de tre infarterna en egen identitet samtidigt som det ska finnas ett gemensamt tema som är specifikt för Ronneby. Utformningen av förslagen ska förstärka vissa attraktiva faktorer medan annat som inte är lika attraktivt tonas ner. Arbetet är ett idéförslag hur Ronneby som stad skulle kunna göras attraktivare genom vackra, värdiga och funktionella infarter..

Aren?t you tired of never finding stuff? Take a bits as example, do you store these lose in your toolbox or carpenter belt? What if you could have it all accessible and assembled in a tool, always at arm?s reach?Today bits are used together with electric screwdrivers and handheld screwdrivers in a greater spread. For these different types of storage, from pure storage boxes to complex tools with storage built in, exist. The professional craftsmen commonly use some kind of box where the bits can be stored. Even so they tend to store their bits loose in a carpenter belt or toolbox, since they want the speed and accessibility of carpenter belt over the storage box?s tidiness.The project was started in the fall of 2010 and a referents group was early put together to ensure that the developed product became as user-friendly and attractive as possible.

This research addresses the issues of identity and culture in Latvia in the context of the upcoming European Union enlargement in 2004. Political self- determination of Latvia was historically indebted to culture. The phenomenon of cultural identity, so important 12 years ago when Latvian independence was regained, is largely ignored by politicians in the upcoming enlargement process. This is especially worth attention since the 8-th parliamentary elections took place in October 2002. The obvious lack of interest in cultural issues on the part of politicians is compensated by the apprehensions in the society (reflected in mass media) to loose Latvian specific culture and identity when joining the big European family.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.

Proliferative enteropathy is a group of disease conditions in pigs where the disease may vary from subclinical to critical with bloody loose feces. The etiological agent is the obligate intracellular bacteria Lawsonia intracellularis. L. intracellularis infects enterocytes from jejunum to colon. The bacteria is taken into cells and start to replicate and cause a massive proliferation of immature enterocytes.

De svenska städerna har fått en mer komplex och rikare sammansättning av befolkningsgrupper när det kommer till både levnadssätt och familjeförhållanden. De socioekonomiska klyftorna har blivit allt tydligare och bostadssegregationen har under de senaste decennierna växt fram i de svenska städerna. Det finns många föreställningar om hur man planerar den goda staden och vilka komponenter som behövs för att skapa en stad där alla är jämlika. I detta kandidatarbete undersöks hur den fysiska utformningen påverkar städers boendemönster och området Möllevången i Malmö studeras som fallstudie.

The aim of this study was to investigate the social behaviour and time budget of breedingbulls kept at VikingGenetics, Falkenberg in Sweden when the staff was off duty. It was ofinterest to see if there was any difference between bulls housed in group pens and bullshoused in individual pens. It was also of interest to investigate if there was any differencein the behaviour between the dairy breeds Swedish Red (SR) and Swedish Holstein (SH).Sixteen bulls were used in this study. Eight bulls kept in individual pens and eight bullskept in group pens were used. The individually housed bulls had a social gate with widerbars where the bulls could but their head and neck through to have social contact with thebulls in its neighbouring pens.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.

The purpose of this literature review was from dairy cows? behaviour and welfare point ofview describe how feed bunk and cubicles in a loose house system should be designed. Todaydairy cows in Sweden and in the world have high demands because of a high milk production,stress and higher risk of being afflicted with diseases. Through selection in breeding the bestquality can be performed, but high demands of the environment for the dairy cow is above allalso important for a good welfare and for a good milk production. Feed bunks and cubiclesare just some parts to be designed in the best way for a good animal welfare.

Arbetet med att stärka ett arbetsgivarvarumärkes attraktivitet, både internt och externt, det alltmer välbekanta begreppet ?Employer branding?, är ett vanligt förekommande koncept i dagens organisationer. Syftet med studien är att försöka ta reda på vad fenomenet ?Employer branding? är och hur organisationer kan bedriva arbetet med att göra sitt arbetsgivarvarumärket attraktiv på den svenska arbetsmarknaden. Tieto, COWI och Klarna AB är de företag som deltar i studien.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

Idag pratas det väldigt mycket om trygghet. Överallt ska det vara tryggt. Vi vill vara anonyma, men vi vill alltid att någon ska se oss för att vi ska känna oss trygga. Därför ökar beståndet av t ex. övervakningskameror.

The aim of this final thesis is to make it easier for the customer of a new designed house to get a picture of what the house will look like inside before it has been built.A method, which can be applied by any construction company who likes to visualize there buildings, has been designed and tested. One works after a regular design planning which is transformed into a three dimensional model of the house. In a rendering program, materials and surfaces are chosen for the model and then a picture of the finished product is made. The programs used for this work are ADT 2006 and VIZ Render.To evaluate the use of this method I?ve chosen to cooperate with LB-Hus which is a housing company that is specialized in building detached houses.

The objective of this thesis was to get more knowledge about how to design a dairy farm reducing the working hours and the work tasks whit high work load. I will try to reduce the working hours and the tasks whit high work load on my own farm witch I am about inherit. Today, the old stanchion barn has room for about 60 cows and 74 young cattle and need two men to run it every day. The total acre is 188 hectare, 100 hectare forest, 65 hectare farmlands and 23 hectare natural pasture. I have studied two solutions. In the first solution, I will use my old barn for young cattle and build a new barn for the cows.