There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Syfte: Syftet med denna uppsats är att ur ett ledningsperspektiv undersöka vilka belöningssystem småsom gare nämnde nämnde prestation. hur vi kommer in på just ett belöningssystem som främjar. lvis kopplingen emellan prestation företag använder och jämföra detta med företagens tillväxt och de anställdas prestation.Metod: Metoden använder en tvärsnittsdesign med induktiv karaktär. Primärdata består av kvalitativa intervjuer som kombineras med en kvantitativ enkätundersökning ur ett  företagsledarperspektiv. Urvalet baseras på företagens storlek, år de grundades samt  bransch.TeoriUppsatsskribenterna avser att använda agentteorin, Hertzbergs tvåfaktorteori, teorier kring belöningssystem och motivationsteorier som uppsatsen teoretisk ramverk.Resultat: Resultatet visar att fast lön och prestationsbelöningar är mest använt.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

Bakgrund och problem: IFRS infördes 2005 som standard för alla noterade bolag i Sverige. Standarden innebar ett skifte från historiskt anskaffningsvärde till verkligt värde och medförde stora förändringar gällande värderingen av goodwill. I enlighet med IAS 36 prövas nu goodwill för nedskrivning istället för tidigare rådande avskrivning. Eftersom det är svårt att fastställa värdet på goodwill då det inte finns någon likvid marknad för tillgången erbjuder standaren ledningen mycket frihet för egna bedömningar. Enligt IASB, utfärdare av IFRS, leder denna frihet till ökade möjligheter för företagsledningar att ge en mer rättvisande bild av goodwillens underliggande värde.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

The great debate topic in media and among real estate agents in spring 2011 wasspecially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more bidders in a potential bidding. It is in this case not completely established by law what is meant by considerably lower price, why this concept is difficult to interpret. Real estate agents got lot of criticism due to the output prices which were too low compared to the final prices.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

Cement manufacture accounts for 3-5 percent of total global carbon emissions. There is a growing interest in reducing the environmental impact and conserve limited natural resources. In cement production, clinker productions consume 87.5 percent of the total energy consumed in the cement manufacture.Cementa has since many years, focused on reducing the environmental impact of cement production. The work has involved the entire production process from selection of alternative fuels to the development of cement with less clinker content. During 2013/2014, two new types of cement (Bascement and CEM II / B) will be introduced to the Swedish market.

Inom företagsekonomin talas det ofta om principal?agent?teorin. Det är en teori som visar på behovet av effektiva styrmodeller, som till exempel prestationsmått, för att kunna leda en organisation på ett effektivt och framgångsrikt sätt. För drygt 20 år sedan utvecklade det amerikanska konsultföretaget Stern Stewart & Co. EVA®-modellen (Economic Value Added).

etta arbete belyser det för hästnäringen stora problemet ekvina placentiter från en veterinärmedicinsk synvinkel. Ekvin placentit betyder moderkaksinflammation hos häst. De vanligaste orsakande virusen, EHV-1 och EVA, samt ett mykotiskt agens, Histoplasma, tas upp. Bakteriella placentiter är dock mycket oftare förekommande. Därför diskuteras inte bara de tre agens som är vanligast; Streptococcus zooepidemicus, Escherichia coli och Pseudomonas aeruginosa, utan även två bakteriella agens på snabb frammarsch; Leptospira spp.

etta arbete belyser det för hästnäringen stora problemet ekvina placentiter från en veterinärmedicinsk synvinkel. Ekvin placentit betyder moderkaksinflammation hos häst. De vanligaste orsakande virusen, EHV-1 och EVA, samt ett mykotiskt agens, Histoplasma, tas upp. Bakteriella placentiter är dock mycket oftare förekommande. Därför diskuteras inte bara de tre agens som är vanligast; Streptococcus zooepidemicus, Escherichia coli och Pseudomonas aeruginosa, utan även två bakteriella agens på snabb frammarsch; Leptospira spp.

Denna uppsats behandlar de intressekonflikter som uppstår vid MBO-transaktioner, dvs. företagsförvärv där företagsledningen köper ut hela eller delar av det företag i vilket de verkar. I samband med en sådan transaktion uppstår ofta en intressekonflikt mellan aktieägarna (säljarna) och företagsledningen (köparna). Denna intressekonflikt förklaras med principal-agentteorin, enligt vilken ledningen är en syssloman (agent) i förhållande till aktieägarna (principalen). Härvid föreligger en risk för att ledningen handlar på ett opportunistiskt sätt, och använder sig av sin överlägsna kunskap om målföretaget för att köpa upp det.I uppsatsens empiriska del har vi samlat primärdata om hur lagstiftaren och marknaden har tacklat de risker som denna intressekonflikt kan ge upphov till.

Att öka engagemang och inlärning är syftet med att integrera en pedagogisk agent i många spel. Detta fungerar väldigt bra, studier har visat att agenterna påverkar användares engagemang i lärsystemet och det påverkar även prestationen i lärsystemet och minnet för det användaren lärt sig. Lärsystem med pedagogiska agenter påverkar även inställningen till matematik positivt. Agenternas olika kön sägs påverka användare olika, maskulina agenter sägs leda till bättre prestation än de feminina agenterna. Dessa skillnader tros bero på de stereotyper vi människor tillskriver både människor och fiktiva karaktärer för att veta hur någon beter sig och hur man själv ska bete sig i relation till denne.

It is important to investigate the potential of biological control measures in agricul-ture, especially where economic issues restrict the use of expensive inputs or when there are environmental concerns about toxicity of agrochemicals. The bacterium Bacillus subtilis has proved promising as a biocontrol agent (BCA) in suppressing various plant diseases and it has also been shown to promote plant growth in certain cases. During this study, the effect of B. subtilis on Fusarium wilt (caused by the fungus Fusarium oxysporum) on tomatoes, as well as its effect on the earthworm species Pontoscolex corethrurus was investigated. Furthermore, the combined ef-fect of the BCA with P.