AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

This paper is written as an examination paper at the University of Jönköping. The subject is chosen by Peab Sweden in Jönköping with whom further cooperation has been hold. The aim is to compare building methods and building materials in Sweden, Finland and Germany for further inspiration for Peab?s own market.BackgroundThe development of the construction industry develops new materials and methods to the market which has been forced by shorter construction times and the environment aspect. To pursue the development, further knowledge exchange should exist between the countries.

Objective: The objective of this thesis is to investigate how Scania has attained success to establish on the Indian market and to inquire into the establishment process of Scania and their entrance in the Indian market. The thesis describes different factors such as the product, mode of entry, time of entry and choice of market that play a role when a company establishes and invest in a foreign market.Method: This thesis is limited to the process of establishing Scania on the Indian truck market. A qualitative approach has being utilized in this study, consisting of interviews withStaffan Sjöström, development manager at the R&D department, Koen Knoops, vice president at Financial Services and Henrik Fagrenius, former managing director for Scania in India. Data collection from various journals and articles have been conducted for the presentation of the number of sold newly registered trucks in comparison to the number of sold newly registered trucks in India by Volvo, Tata Motors and Ashok Leyland during 2010, 2011, 2012 and the first three quarters of 2013.Theory: With a starting-point in empirism, we have used a theoretical frame of reference to describe Scania´s establishment process. Scania makes use of an internationalization strategy, namely Market Selection, Time of Entry and Entry mode and the network model, which describes the process of establishing on a foreign market as a business association with various players on the market.

Manne Bouveng, CEO of Optimel AB had an idea for a new kind of storage cabinet that could be adapted especially for townhouse owners. I came in contact with Manne by a familiar friend for us; we met and decided that it would suit as my thesis.What was needed to be done was a market research that would possibly show that there was a need for a new kind of storage cabinet on the market. Because of this we continued to work on the basic idea. We came up with a solution where we developed a box that resembles Optimels known mailbox Biggi Rondo, the storage cabinet is a new solution of a storage cabinet, adapted after a market that need of a lot of new space. The solution is based on a simple construction which sits an inside hang-off device which can attach tool hooks, tool holders and shelves and so on.The purpose of the assignment was to develop a new type of storage cabinet with some kind of solution to attach tools and other garden related stuff. With this we have succeeded and the concept meets the requirements we set ourselves at the beginning of the project..

In the beginning of the 1860s, an important railway was built between Malmö and Stockholm. The railway became one of the most important projects that would influence the entire southern Sweden. The railway line was located to areas outside the ordinary routes and a number of communities were built up along its way.Älmhult was one of the communities that was built up due to the railway. In the beginning there were only a few farms and a station, but a community developed and the village grew. In 1901 the village became a small market town, which was an important event.

Stockholm has in recent years experienced a strong population increase but despite that fact, the demand for housing has not been followed by enough housing contracts. According to forecasts, growth in population will further be continued upward. With more condominiums than rental units on the market, new apartments are too expensive to live in. This creates unsustainable problems for those in lower classes of society. Creating a housing market in the periphery of Stockholm is not sustainable from a social perspective.

The recent decades have been characterised by a trend where the public sector's been inspired by several methods and strategies from the private sector. The public library is in this case no exception. In this context there are different perspectives on whether or not this will lead to a dramatic change of the role and values of the traditional public library. The aim of this master's thesis is to make a contribution to a deeper understanding of the ideological conflicts within the Swedish public library and its relation to the market. In the literature of library and information science I have identified two separate discourses representing two contradictory systems of meaning concerning this relation.

To be seen is essential. Presently, the marketing of different well-known brands within the same product category is done with little variation. To marketing professionals, this creates an opportunity to market products in an unexpected way. The use of incongruent market communication and by creating a discrepancy between a well-known brand?s advertisement and brand scheme, which is already established in customers? minds, is one way to be different.

Abstract During object-oriented system development, programming should be preceded by analysis and design to assure that the system fulfils the demands of the customer and simplify during the development phase and documentation. When modeling the analysis and design phases, several different notations may be used. One of these is the UML (Unified Modeling Language) which this thesis will cover. The aim is to compare the use of the UML i practice versus what is said in the literature. The investigation is built upon interviews at different companies to receive their reflections about the UML.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

Work has a great influence on most of individuals in society. It influences both identity as well as the structure of the day. Unemployed people are often affected in a negative way through economic and psychological problems. In order to help people with reduced work capacity back to the labour market and decrease unemployment, the Labour Market Board works with vocational rehabilitation. The aim of this study is to investigate experiences of vocational rehabilitation within the Labour Market Board among unemployed people.

The present study examines power relations, textual genre and attitudes to the matching process in the labor market in the employment office?s opinion articles in the period 2009?2014.     The power relations that emerge in the debate articles between employers, job seekers and private employment constitute the study's main question.The theoretical starting points are taken from Fairclough?s critical discourse analysis (1992, 2001, and 2010), where the discursive practice consists of the employment office?s production of opinion articles during a recession. The social practice consists of the laws and regulations that make its actions to reduce unemployment in the society. The method is derived from Halliday?s (1994, 2002) systemic functional linguistics.

This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates.