The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Deciduous forests are, according to the National Environmental Quality Objectives, a priority area. Deciduous forests are rich in species and the occurrence of dead wood is an important factor for biodiversity. In order to identify valuable deciduous forests for bio-diversity, conservation needs good analyses and planning tools. Habitat models combined with geographic information systems can be used to study the spatial structure of suitable habitat. The Lesser spotted woodpecker (Dendrocopos minor) has been proposed as an indicator species for deciduous forests, since this species is highly specialized on insect larvae in dead wood and requires large areas of deciduous-rich environments. Many riparian forest with high species richness and high nature conservation values are found along the Ume river in Umeå municipality.

Det här planförslaget för omgestaltning av Hoglands park har strävat efter att göra området till en fungerande offentlig plats. En sådan bör inbjuda till möten och diskussion, vilket den nya parken också skulle göra i ökad grad genom att fler målpunkter för fler människor införs. Planförslaget har även sökt ett mer varierat rumsligt uttryck, främst exemplifierat genom gröna rum med olika grader av öppenhet och slutenhet. Placeringen av en byggnad med portalfunktion i parken har tillsammans med en tydlig entré också syftat till att skapa tydliga rumsliga avgränsningar. Tydlighet har även varit ett nyckelbegrepp för den nya vägstrukturen, vilken ändrat fokus från öst-västlig riktning till nord-sydlig, och på så sätt stärkt Hoglands parks position som vistelserum.

Urban densification as a planning strategy is of interest in the planning context of today. It is also seen as a part of the sustainable development. Urban densification as a concept is commonly used in the discussion of a sustainable development. Thus, the question about urban densification is an important challenge in the current planning context. A deeper understanding of the process which urban densification has developed from is necessary, since planners then will be more able to manage this challenge.

Kulturmiljöns roll i planeringen utreds i detta examensarbete där begreppen och dess tillämpningar förklaras och teoretiska och metodiska aspekter presenteras. Analysresultatet används för att åskådliggöra nådda slutsatser som bildar underlag för den avslutade delen av arbetet som utgörs av att pröva resultaten praktiskt. Teori- och metoddelarna visar på hur kulturmiljöer är karaktärsskapande och ger identitet till platsen. Vilket på så sätt gör dem till en resurs för framtiden. Då kulturmiljövärden tas tillvara genom hänsyn i planeringen kan de berika och vara en tillgång för människor och samhälle, de bildar en av de grundläggande utgångspunkterna för olika planerade förändringar. Det krävs att dessa värden tidigt inryms i planeringsprocessen samt att flera perspektiv får komma fram för att de ska bilda en värdefull utgångspunkt.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

This thesis discusses the theory of securitization in relation to the issue of irregularmigration, from EU level to national level. By using discourse analysis, the purpose isto explore whether the discourse leads to practice when it comes to nationalimplementation of EU debates on return policy. The material used in this workconsists of policy documents regarding the Return Directive from the EuropeanCommission as well as the Reva Project in Swedish migration policy. The mainobjective of the Reva Project is to make the process of returning irregular immigrantsmore effective and it has been strongly criticized, both by media and public opinion.The conclusion of this case study is that even if the security rhetoric may appearstronger on the EU level, the main elements of the security discourse are stillportrayed in the implementation on the national level. Based on this analysis we canmake the presumption that discourse develops into practice in the case of returnpolicy in the EU-member state relation..

In 2014-2015 a large-scale Ebola epidemic occurred in West Africa. The Swedish Civil Contingencies Agency was given the order to conduct the Swedish response. The purpose of this case study was to investigate the impact on project planning of the three factors: the nature of the crisis, political initiative and developing countries. In this case study the crisis was an epidemic, and the project was initiated by the Swedish Government and conducted in two developing countries. The results were intended to contribute to developed understanding and recommendations for future project managers in similar projects.