The Societety Park (Societetsparken) of Varberg here in Sweden, established in the year 1883 (1856), is one of the most famous parks in Varberg. Today it is, more or less, only used as a park that you will walk through in the wintertime, under the summer season though, the park starts blooming and then it is used for public music and singalong evenings. Earlier it was an old health resort park with its fine old traditions.The Societetsparken was a private owned park until 1902 when the town purchased it. On this plot there was already a smaller park and it was established as early as in 1856. It was called Badhusparken (The Public Bath Park) and it belonged to the hot- and cold-bathhouses, and these baths were very well frequented.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

The municipal forests of Sala cover an area of 6 000 hectares, starting in the vicinity of the city and reaching north. At the same time as residents make abundant use of the areas closest to the community for outdoor activities and recreational purposes, the forest is of great economic value and also worth protecting for environmental reasons. These conditions make forestry in periurban woods more complex than conventional forestry, why a good understanding of the needs and demands on the forest and silviculture program is required. The purpose of this study is to depict the usage of the forests owned by the municipality of Sala, to set forth the common view of the silviculture program implemented by the municipality and to chart the expectations the community has on the forests and forestry of the future in the municipality of Sala. The survey part of this paper consists of the interviews of thirteen individuals representing nine interest groups. As expected the views of these individuals varied widely but some results were expressed by more or less all of them.

We have chosen to write our examination essay about Ukraine, we wanted to find out what kind of possibilities there is to run a farm there, and also find out what kind of problems that might arise. Ukraine is still heavily influenced by Russia and the legacy from the former Soviet Union. The agriculture today looks pretty much like it did before the collapse of the Soviet system. There are large governmental or cooperatively owned farms. The large farms have to deal with bad cash-liquidity and they often have trouble getting a hold of seed and artificial manure to their whole acreage.

The agriculture is today in a development that leads to bigger and bigger units in the primary production. To be able to follow this development many companies chooses to cooperate in different ways. The most radical change is when farmers fuses with other farmers and merge into to a big collectively owned operation firm. The reason behind this idea is that the firms achieve the big companies advantages by being complement to each other. The purpose of this essay is to make an economic analysis of two crop production companies who works together in an operation firm.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Bakgrund: I Sverige ska de statligt ägda bolagen från och med den första januari 2008, upprätta en hållbarhetsredovisning. Motsvarande skyldighet finns inte för icke-reglerade bolag, dessa kan dock frivilligt välja att presentera hållbarhetsinformation. Institutionell teori menar att organisationer inom en institution efterliknar varandra som ett reslutat av samhällets påtryckningar. Regeringens riktlinjer gällande en obligatorisk hållbarhetsredovisning för statliga bolag skulle på så sätt kunna resultera i en indirekt reglering av de icke-reglerade företagen. De undersökta bolagen i denna studie är det statliga bolaget Vattenfall AB samt de icke-reglerade bolagen E.ON Sverige AB, Tekniska Verken i Linköping AB och Mälarenergi AB.Syfte: Syftet med uppsatsen är att undersöka huruvida de fyra undersökningsföretagen kan ha påverkats av Regeringens riktlinjer för en obligatorisk hållbarhetsredovisning för statliga bolag.

This master?s thesis has the intent of showing that the tattoo can be regarded as an individuals document according to prevailing notions in archival science. Suzanne Briets definition of the concept of document is used in this thesis as a widening definition, a document does not have to presented in a defined form, it is only required to represent an object or intellectual phenomenon and to be informative.Tattoos are presented in this thesis as informative with regard to the status and position of russian/soviet convicts and as such presenting an individuals identity within a specific context. As documents they also provide the individual with the essential evidence of his or her endeavours in a criminal environment. Also, they have the ability to function as an individuals memories of relationships, hardships and comradeships.

This master thesis has been performed at Solvina in Gothenburg for Skellefteå Kraftand Vattenfall Eldistribution. The aim of it is to investigate the consequences of theinstallation of a wind power plant on the mountain Uljabuouda in the vicinity ofArjeplog. Especially the impacts on voltage and transient stability are examined.Furthermore, the amount of extra strain on the voltage regulation equipment and theneeds for increased regulation capabilities are looked into.The wind power plant is planned to be built by Skellefteå Kraft and connected to a130 kV grid owned by Vattenfall Eldistribution. The work comprehends the followingmain parts:- Theoretical studies aimed at wind turbines and power system stability issues.- Modelling of the type of wind turbines assumed to be built on Uljabuouda.- Simulations of different operation cases and analysis of the simulation results.The results from the simulations show that, as far as voltage stability and extraworkload on tap-changers are concerned, the wind power plant does not, in anysignificant manner, worsen the present conditions. The problem of overloading theline between Arvidsjaur and Vargfors is also minor.

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

Either if you are a company or a state owned organization, in our case Sodertorn University collage, it is very highly demanded and needed that there is a well-defined definition of the area you perform in. It is also highly recommended that you have an accurate and informal profile of the type of company you are and that you have an effective communication to your surroundings, so that they can perceive it the way the company wishes mediate the message. In this essay we have tried to explain the kind of profile Sodertorn University collage has, and how its current students perceive this profiling strategy.Sodertorn University collage profiles itself through three significant areas: the school claim themselves to be multicultural, multiscientific in an aspect when it comes to courses and programs, and as a school with an ambition to educate and form more critical thinking students. This has become Sodertorn University collages trademark and is quite significant for the school, something that we have examined in our survey among the current students. What we will examine in our essay will only be the two first mentioned components, multicultural and multiscientific programs and courses.We have also had the intention to do a comparison with an earlier essay from 1997 made by two economics students, and put our results in contrast to the earlier results since there were no previous research after this one.

Stora Enso Skog has a long term contract regarding felling rights and silvicultural activities on forest owned by Bergvik Skog. In the autumn 2006, Bergvik Skog proposed a new thinning program, ?Bergvikgallring?. The new program implied an increased focus on extraction of smaller trees compared to the present thinning program, Stora Enso Skog?s ?Kvalitetsgallring?.

Large areas of Lodgepole pine (Pinus contorta var. latifolia) were planted in the 1970s - and '80s. The purpose of the fast-growing species was to increase growth and with short rotation periods allow a rapidly increased harvest level. Today a large proportion of the young forests owned by Holmen Skog, Iggesund are covered by Lodgepole pine and an active forest management is required to spread the harvested volume over time which is desirable by a market perspective. The purpose of this essay is to investigate the possibility of spreading the harvested volume of Lodgepole pine over time.

The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

The project was conducted during a period from November 2014 to January 2015 at the company Westermo Teleindustri AB (WTE). The subject of the project was to make an inventory more efficient. The inventory was located at WTE, but was owned by the subsidiary Westermo Sverige (WSE).The inventory had a high amount of tied up capital. This was due to products that hadn?t been sold.