På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

Around 85 percent of the total population in Sweden today lives in an urban environment. This means that the nature within the urban areas has come to play an important role for the human well being. At the broader picture, the nature within urban areas is profitable in many ways. It is therefore important for the municipalities around in Sweden to work for sustainability within the urban areas. Linköping adopted an environmental policy, in year 2001, from the delegate of the municipality.

The purpose of this assignment at SSAB Tunnplåt in Borlänge was mainly to investigate and describe the circumstances for the spare parts stored in storage facilities within the area of operation. Even new facilities which could serve as storage rooms and their opportunities for storing spare parts were an important part of the investigation. This because of the need for improved storing of spare parts. Furthermore, market offers where reviewed for storage of spare parts in more tailored designs. The work will culminate in proposals for improvement which is of importance for the development surrounding the storage and handling of spare parts.

Svensk titel: IFRS påverkan på goodwillredovisningen.Engelsk titel: IFRS impact on the accounting of goodwillFörfattare: Filiph Andersson och Marcus HydénUtgivningsår: 201505Handledare: Titti EliassonNyckelord: IFRS, goodwill, IAS, nedskrivning Bakgrund: Före införandet av IFRS regelverket skulle företag skriva av goodwilltillgångar linjärt över en bestämd livslängd i enlighet med ÅRL. Att skriva av en goodwilltillgång med lika stora andelar varje år tog i och med planenligheten ingen hänsyn till den verkliga värdeförändringen hos den underliggande goodwilltillgången. Detta resulterade i att företag ibland även om där inte förelåg ett avskrivningsbehov tvingades till att skriva av värdet på goodwilltillgången. Problem uppstod även när goodwilltillgångarna uppvisade större avskrivningsbehov än de planenliga. Detta resulterade i att goodwilltillgångarna skrevs av i mindre omfattning än nödvändigt.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Malmö högskola Lärarutbildningen Skolutveckling och ledarskap Specialpedagogisk påbyggnadsutbildning 90p Rosenquist, Nina (2008). Övergången från grundskolan till gymnasiet för elever i behov av särskilt stöd. (The transition from nine-year complusory school to comprehensive upper secondery school for pupils in special needs.) Skolutveckling och ledarskap, Specialpedagogisk påbyggnadsutbildning, Lärarutbildningen, Malmö högskola. Abstract Syftet med denna kvalitativa studie är att ge en bild av övergången från grundskolan till gymnasiet för elever i behov av särskilt stöd. Jag har valt att intervju specialpedagoger på två grundskolan samt rektorn och lärare på gymnasieskola. Resultatet av studien visar på att det är den enskilda skolans normer och traditioner som påverkar övergången för elever i behov av särskilt stöd.

In this work, a method was developed and evaluated for calculating the life of welds under the influence of fatigue loads from a vibration environment. Typically, a shaker table is used for testing a component against vibration loads. The shaker table creates a vibration environment that is defined in the frequency domain by a power spectrum.Similarly, a virtual vibration table can be used to calculate the same type of load environment, which can then be used to calculate the expected lifetime. The benefit of this method is that it can be used in design, as well as in simulation of tests before physical verification tests are carried out.Today there are methods for calculating fatigue life of non-welded base material, but since many components contain welded joints, there is a need to apply this method to those types as well. To achieve this, the thesis combines two different areas, which together provide a method for fatigue assessment of welds using a virtual shaker table.The methodology is carried out by modeling the component, and its welded joints, in a finite element program.

Musculoskeletal disorders (MSD) are common in individuals with computer based work. Thecurrently known risk factors for these disorders is in the literature derived to physical,organizational and individual factors. A recent survey of three working groups at a companyin Stockholm explored that more than 50% of the employees had neck and shoulder problems.Aim: The study aims to create a better understanding for the current musculoskeletalproblems at the company. Such an understanding is created by examining the physical,organizational and individual risk factors in the workplace and the result can provide a goodbasis for intervention proposals.Method: In order to answer the aim of the study the authors chosed to use both qualitativeand quantitative methods of data collection through interviews and questionnaire survey. Theinterview and questionnaire was designed to create both a specific and comprehensive pictureof the physical, organizational and individual risk factors having a bearing effect on theexisting MSD problem.Result: Seven categories were compiled from interviews, which largely deals with the factthat high demands can lead to behaviors that may pose a significant risk for the occurrence ofMSD.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

The harbour in Arvika is closed down and the industry that has been established in the area is now beeing wound up. A deepened comprehensive plan for the area is under progress in the municipality. The intentions are for instance that the harbour should be integrated with the city and that Arvika is facing a lake should be more apparent from the city center. The harbour should also contribute to a more attractive city. These intentions have hence been the starting point of my undergraduate theses, which has resulted in a proposal on how to develop the harbour. During the process I have analysed the city image, how the area is used today and the public places in the city centre.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The aim of this study was to investigate in what way content marketing can be understood through podcasts as an alternative marketing tool. The material which the study was based on is Ölpodden, a podcast initiated by Carlsberg Sweden. The study intended to shed light on the interdiscursivity that emerges when brands are communicated through podcasts. Another aim was to understand how relationships and identities are constructed through the podcast by examining its intended audience. In order to achieve this a critical discourse analysis was used as both underlining theory and comprehensive method.