This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

Prostitution has for a long time been an understudied field in economics. Due in part to a lack of quantitative and empirical material, itself largely a result of the illegality or semi-illegality of the activity in most countries, the factors that explain the prevalence of, and pricing in, prostitution have remained largely undiscussed. In the last 20 year, this have begun to change: new theories ? notably by Edlund & Korn (2002), Rao et al (2003) and Della Giusta et al (2009) ? have been formulated and the rise of internet based escort sites have made large scale quantitative studies possible. This thesis examines if, and in what way, court documents can help expand the understanding of the economics of prostitution in Sweden.

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

Background: Bone anchored hearing system is a surgically implantable system for treatment ofindividuals with hearing loss. The Softband is intended for patients who can benefit from a boneanchored hearing system but who are not yet suitable for implant surgery.Objective: The aim of this study was to investigate whether an adhesive bone conductor, Adjoin, canbe used as an alternative to Softband.Material and Method: Twenty adult subjects with normal hearing participated in the study.Measurement of functional gain and speech intelligibility was performed with Softband and Adjoinwhich then were compared. A questionnaire was answered by the participants after the measurementsthat treated their subjective experiences with each option.Results: The objective measurements yielded no overall difference between Softband and Adjoin forthe group studied. The subjective results showed differences in the perceived comfort as well as whichof the two bone conductors that would be preferred to use in everyday life, with Adjoin being thepreferred option. No difference was detected on participants perceived gain, sound quality and speechintelligibility.Conclusion: Based on the measured results, Adjoin seems to be a suitable alternative to Softband.However, there are questions about how Adjoin works with long-term use..

As a part of Göteborg Energi?s work towards a smarter electric grid, the company has chosen to investigate the possibilities of automation in their middle voltage grid. In Europe, there are example cases where these technologies already are installed which many articles on the CIRED conference 2011 proved. Netcontrol Oy in Finland has, together with Tekla, created an automated SCADA system that Vattenfall in Finland today uses. The grid mainly consists of 10 kV open loop fed city grid and this automation is mainly designed for this type of grid.

Sammanfattning Titel: Aktivt prissäkringsstrategi i ett råvaruintensivt företag ? kan det ge förbättrad lönsamhet? Datum för seminarium: 14 Januari 2005 Ämne/Kurs: FEK 591, Magisterseminarium, 10 poæng Författare: Martin Olsvenne / Tobias Björklund Handledare: Hossein Asgharian Fem Nyckelord: Hedging, Option, Aluminium, Rexam, Tidsserieanalys. Syfte: Uppsatsen undersöker om vi genom statistisk och ekonomisk analys kan förbättra det brittiska Aluminiumföretaget Rexams inköpskostnader vid inköp av råvaran aluminium, genom användning av olika kontraktuella avtal. Metod: En kvantitativ metod har tillämpats, med tanke på att stora datamängder har använts, men starka kvalitativa inslag finns med i studien då det enbart är ett företag som studerats för att nå fram till vårt resultat. Vi har jämfört de olika prissäkringsalternativen terminer, option och spotpriser för att genom statistisk analys presentera det alternativ som givit bäst resultat gällande fördelaktigast råvarupris för aluminium.

The real estate company Ihus is facing an expansion of its comfort cooling in Noatun,Uppsala, to provide the buildings in the block with cooling. The buildings in Noatunare mainly used for office premises, where the requirements for an accepted indoorclimate is great. However, it?s uncertain whether Ihus should continue, as currently,producing comfort cooling by themselves using a compressor chiller, or if they shouldconnect themselves to Vattenfall?s district cooling net.The purpose of this report is to examine which technique of cooling is best suited forIhus and their buildings in Noatun. It should also work as a guideline for othercompanies facing the same problem as Ihus.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

Målet med denna rapport är att skapa en marknadsmässig prisjustering av en aktieoption som uppvisar en sämre likviditet under en viss tidshorisont. Likviditetsrisken mäts genom att studera skillnaden vid prisbildningen av aktiederivatets olika budsidor. Denna risk ska jämföras med ett rådande marknadspris för varje uppmätning så att en procentuell prisavvikelse erhålls. I den statistiska modellen för en aktieoptions framtida risker studeras flera olika lösenpriser där det existerar omsättning, därmed täcks alla optionsprisers framtida likviditetsrisker. Modellen är uppbyggd med antaganden från den svenska derivatmarknaden för handel.

This report is about changes in an organization. Changes is something that every organization sooner or later is bound to do. In many cases the changes leads to problems and conflicts. I have chosen to study one change process in the home help service of the municipality of Bollnäs. The change process I have chosen to study is about changes in the day-to-day work for the employees at the home help service.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.

Syfte:- Att undersöka om OECD:s riktlinjer är vedertagna hos de granskade koncernerna och beskriva vilka internprissättningsmodeller de använder sig av.- Att beskriva vilka effekter de undersökta koncernerna försöker uppnå med sin internprissättning.- Att undersöka vilken vikt skatteaspekten har för dessa koncerner vid sin internprissättning.- Att undersöka hur dessa koncerner dokumenterar sin interprissättning och vilka påföljder de nya dokumentationskraven kommer att få för dem..

Den svenska ekonomin går bra vilket har lett till att svenska folket har mer pengar att investera. Det finns en mängd olika investeringsalternativ på marknaden, bland annat obligationer, aktier, fonder och derivat. Till kategorin derivat hör warranter och optioner. Warranter kan ses som en lång option och är ett relativt nytt instrument på marknaden. Handeln med warranter startade på den svenska marknaden 1995.