Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

The process of food production has changed dramatically over the past one hundred years. Industrialization has led to large units of production, manufacturing, distribution, marketing and retail business. The final food product, in this system, is quite often fairly anonymous and the consumer will most likely know very little concerning the origin of the product. In recent years, the market for locally produced food has grown. There is an increasing interest in and demand for locally produced food items.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

This essey aims to investigate how inherited and acquired resources has influenced the choice of education. It is in this essays ambition to understand how the recources operates in a process from childhood to a certain education. The study was conducted using eight qualitative interviews with firstyearstudents in nursing and economics courses at Linnaeus University. By using Bourdieu's theories about habitus, capital and horizon of possibilities I wanted to understad how the students inherited and acquired recoures had operated in their choise of education. The main conclution is that the educational choice is strongly influenced by the individual's social belonging and must be understood as a result of the individual's history.

This thesis is an addition to pictures and animation that has been developed using CATIA V5. The animation and the images are a market basis to test whether the product is of interest in the Nordic market. The thesis is structured with elements of the Fredy Olsson method. In this thesis there is also a short presentation of the company Tylö AB, which been chosen to market test the product. A product definition with the sub-headings; ?Description and use of product?, ?Environmentand users?, ?Economy? and ?Product inquiry?, are the basis for the product.

The thesis aims at describing how culture is produced and reproduced at IF Friskis&Svettis Stockholm, a Swedish non-profit training association. The authors claim that organizational identity plays a major part in determining ways of action within the organization. Selection processes, programming and internal recruitment and sensemaking are essential issues of the cultural production and reproduction..

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

This thesis explores how art produced in the former GDR has been looked upon, handled and exhibited after the reunification of Germany in 1990. Swedish Art History has paid little attention to art in the GDR. The debate starting in the 50s between the spokesmen for abstract art and the defenders of figuration restrained for a long period the ability to look upon art from the GDR without prejudices. This led to a rejection of all figurative art in the GDR and sweeping judgmental attitudes, like it´s all ?kitsch?.

The purpose of this study is to examine possible teaching effects in the subject home economics at a school. The study has included one question, which aims to identify if there are any differences in the knowledge between boys and girls in the subject.The theoretical survey is discussing the subject diet and health in school and is emphasising on the different parts that are included in the subject home economics. Further, a historical point of view is given on the development of the subject, and also on Swedish research concerning health and diet.A questionnaire with fixed and open answering options has been constructed and handed out to two different groups of students. One of the groups are students in year 7, who have not yet had education in the subject, the other group are students in year 8 who have had education in the subject. The results show that the effects of education are different between groups that have been educated in the subject and groups that haven?t had any education.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

The purpose of this study is to understand and get increased knowledge about what it means to see artists as brands. What are the typical assets and what kind of advantages and disadvantages are distinctive when it comes to applying a brand perspective on artists. Brands are an important part of our lives today, and the benefit of seeing a company as a brand has made that not only big companies are interested in building brands. Beyond companies even persons now want to become brands. The new perspective in seeing persons as brands is interesting and something that made us curious to investigate.

This is a bachelor thesis that studies and discuss the question: How can we develop our individual narrative technique with sound design in a Swedish drama production? We have done research and empirical studies. We have analyzed movies to get an idea how we use the sound design in Swedish drama productions today. We have produced a movie that gives sound the biggest part. Key words: Swedish drama production, narrative technique, sound design.