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.

What attribute affects salience on a political agenda? How come some reforms are implemented while others are not? These are essential and central questions for our society. Our society, our democracy and our everyday life are dependent of these factors; communication is the condition. In the 2011 budget from the Swedish conservative government, the question of lowering the VAT on restaurant- and catering services was the single most debated reform. This was occasioned from 2009 when the European Union allowed, for the first time since Swedish entry in 2005, a lower VAT on restaurant services.

AbstractElderly people are going to be a growing number in Europe. Between one third are going to be 60 years or older at 2025. For Sweden the situation is going to be similar. A reduced muscle function could lead to complications for the individual to perform daily tasks and will lead to a higher rate for falling and getting bone fractures. The positive sides are that for men and women there are a possibility for maintaining physical function and strength even in older years.

The aim of this study was to examine musculoskeletal disorders among dental hygienists inrelation to work postures (sitting, standing, and altering) and to study differences in thegroups regarding numbers of disorders, locations and degrees. A mail questionnaire wasdistributed among 200 dental hygienists in the region of Skåne. The response rate was 79 %.The majority of the dental hygienists were working in a sitting position. Only43 dental hygienists were altering their working position and two were working in a standingposition. The results showed that 85 % of the dental hygienists have experiencedmusculoskeletal disorders in the last 12 months.

Outdoor housing of horses? best fulfils the horses? need for physical activity and it is an alternative to the more cost and energy demanding indoor housing in stables. Furthermore, if outdoor housed horses have access to shelter they can generally cope well with adverse weather conditions such as high or low ambient temperature, heavy rain or strong winds. In this study, the daytime shelter-seeking behaviour of three groups of horses housed outdoors was studied during the summer. The aim was to evaluate whether shelter use is related to weather variables (e.g., ambient temperature and wind speed) and insect harassment. The shelter-seeking behaviour was studied for three different groups of horses: Group 1) eight individually housed horses in paddocks that had access to three different shelter types (C: closed on three sides with roof, R: open on three sides with roof, W: closed on three sides without roof), Group 2) 25 group housed mares with foals on pasture with access to shelters C, and Group 3) ten mares without foals on pasture without access to shelter. Each group was studied for eight days.

Introduction: The caesarean section rate has increased significantly in the last twenty years. The fact that a woman has delivered by caesarean section once does not automatically mean that she will again. Some women want a repeat caesarean section while others want a vaginal birth. Objective: The aim of this study was to describe women?s thoughts, expectations and desires in the presence of their delivery after a previous caesarean section.

Every year new premises are built in Sweden, and even if they are made as energy efficient as possible, this will not reduce the energy demands, but the rate of the increase of the energy use will be reduced. One type of facility in Sweden that is a major energy user is public baths, and this makes public baths an interesting facility to study more closely. There are around 500 public baths in Sweden and about 75 % of those can be seen as older baths with large need of renovation, and they all require a high level of energy efficiency measures. To show how the energy demand increase or decrease depending on the changes chosen to be made, the simulation application IDA Indoor Climate and Energy was used. Simulations were made and compared for several cases, with two extreme cases as starting points.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

This essay aims to examine if five high school textbooks represent Judaism as homogeneous or diverse. The purpose is to see if textbooks add a diverse or homogeneous view on Judaism. The methods for this essay are a qualitative content analysis and an image analysis. The results tells us that both homogeneous and heterogeneous tendencies can be found in the textbooks to a certain extent. The homogeneous tendencies can be explained as an aftereffect of the textbooks? authors becoming limited by their schedule, amount of pages and so on.

The Earths climate is changing at a higher rate, i.e between 1861 and 1994 the annual mean temperature in Scandinavia increased with 0,68º C and according to recent climate models the annual mean temperature is likely to rise with another 3º C during this century.A warmer climate in many ways is associated with changing conditions for lake ecosystems. An expected higher water temperature and a stronger summer stratification of the water column increases the risk of anoxic conditions at the lake bottom. Thus anoxic conditions are likely to cause a phosphate leakage from the sediment, i.e. a higher internal loading of phosphate.In this project, the extremely warm summer of 2002 has been used as an example for a possible scenario for a future climate. By comparing levels of phosphorus in the summer of 2002 with a ten-year median value, a phosphorus related sensitivity to climate change has been analyzed for 55 Swedish lakes.

Under vårterminen 2014 har vi arbetat kontinuerligt med ämnet långtidsarbetslösa unga vuxna. Detta forskningsområde är en aktuell debatterad fråga i dagens samhälle, och har varit intressant som fenomen att undersöka.Härmed vill vi tacka och rikta vår uppskattning till er som har bistått oss under studiens gång och gjort det möjligt för oss att genomföra samt färdigställa denna kandidatuppsats.Ett stort tack till Arbetsförmedlingen i Trollhättan, som stod för ett varmt mottagande och ett gott samarbete. Vi vill här särskilt rikta ett stort Tack till samtliga intervjudeltagare som så fint ställt upp och berätta om deras personliga erfarenheter gällande långtidsarbetslöshet. Vi anser att utan er hjälp, hade inte denna uppsats blivit av.Sist, men inte minst, ett varmt tack till vår handledare Yngve Mohlin, för hans positiva inställning och inspiration, samt för all konstruktiv kritik och pedagogiskt vägledande under hela processen.Vi har noggrant övervägt för- och nackdelar med att skriva denna studie tillsammans. Det framkom att vi tänker lika varandra, utifrån att båda vill ha en hållbar struktur och en given framförhållning.

Traditionellt isolerad från internationella marknader har Ryssland under de senaste femton åren genomgått stora förändringar, vilket ledde till landets ökade deltagande i världsekonomi och som resultat till större intresse från utländska aktörer. Detaljhandelsbranschen är en av de mest attraktiva sfärer för utländska investeringar och då inte minst när det gäller livsmedelsförsäljningen. Innan företag bestämmer sig att gå in på en marknad måste de genomföra en utförlig marknadsanalys för att se om det finns potential för ytterligare etableringar inom branschen. Syftet med detta arbete är därför att undersöka om det finns etableringsmöjligheter för utländska etablerare på den ryska livsmedelsmarknaden. Fokus läggs främst på att genomföra en branschanalys genom att titta på branschutvecklingen, konkurrenssituationen samt eventuella inträdeshinder.

The purpose of this report is to survey Swedex AB?s production costs and to gather all info into a manageable calculation tool. This was made by time and motion studies, interviews of the personnel. All factors were gathered into an Excel chart.The calculation was made according to an additional-charge-method that was considered to satisfy Swedex AB?s goal.

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

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.