Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

The private forest owners play a key role in the supply of round wood to the Swedish forest industry. Today it is a keen competition between forest companies about the wood from private forest owners. In order to get access to the wood from the private forestry you need to be an attractive collaboration partner, who can offer long-term collaboration, service at top-level, and acting for good prices to the forest owners. This work aims at analysing the situation on the market today. It gives Sveaskog purchase department a good view of the forest owners? opinion in general about the existing purchase activities. Forestry service level and timber prices are determining factors for a successful relationship between forest company and forest owner.

In connection with that the last few decades have been characterized by major changes where also the rate of change has increased, changes in organizations has become a natural part of today's organizational activities. Every change involves a learning challenge and because of that every change is unique, its output is unclear. However, there is much research that highlights various factors critical to creating an effective change, among others internal communication.The purpose of this study is to investigate whether Engeström's theory can be applied to a completed organizational change and see whether an expansive learning has been promoted in connection with this. This is accomplished through interviews with six employees, all working in one of Sweden's leading property companies. Engeström's theory of expansive learning is applied in order to analyze whether learning is promoted in connection with the organizational change.The result of the study shows that Engeström's theory can be applied to a completed organizational change in order to analyze whether an expansive learning has been promoted in connection with this.

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

Management research has during the last decades devoted itself to finding new solutions as to how companies in a better and more efficient way can take advantage of the human resources to create added value. This brings up the problem of understanding, making visible and identifying these resources and to be able to influence them. A section of the issue of understanding that has grown stronger lately builds on the role of emotions in transformation of resources. Research into this issue has shown a discrepancy where a common view seldom can be assumed. This leads to the first aim of the essay; to create a theoretical framework for understanding and dealing with the role that emotions play when it comes to creating added value in a company.

This is an investigation of a mobile prefabrication factory´s competitiveness and profitability which also will result in a suggestion for a design of the factory. The mobile prefabrication factory is an idea of a new concept for production which is meant to be used in the manufacture of slab. The main intention with this concept is that by using a fast established prefabrication factory to produce elements near the construction site, thus avoiding transport from the factory to the building site. This means not only an environmental and economic gain, but also that you can avoid risking damage the elements which often occur during transportation. The contractor is owner of the mobile prefabrication factory and can thus avoid long waiting times and cyclicality.

The purpose of this essay was to find conceivable marketing- and business strategies that can be combined with a company?s lifestyle.This essay is dependent on a number of interviews with the owner of a maternity clothing trademark, PROUD. PROUD is a new company that has many different options concerning expansion, trademark and its existing and future products and also the knowledge regarding the client?s attitude towards PROUD.The authors of this essay believe that the trademark should represent a lifestyle. For a company to be able to deliver, it has to understand what the future clients want and need.

This paper is a study with two different aspects, with a main focus of the match factory in Jönköping. The first aspect is about how the work situation for children looked like in the match factory during the 1900 - century. The children´s work history over time, the children?s workday and life situation on the factory and outside is described in this paper. The second aspect in this paper is about how the pupils learn about their local history in the 3 and 4 grade.

This essay seeks to explore which country´s laws should be applied when a dispute concerning damages in non-contractual obligations arises från illegal copying. In Europe today we have merely a few documented laws regarding choice of law concerning illegal copying. Thus, a proposition regarding a regulation which shall control the choice of laws applied on disputes in non-contractual obligations has been prepared. Another main reason for the existence of such a regulation is the need for a united set of laws to enable recognition of other countries´ judgments in Europe. This proposal will be called the Rome II-regulation.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The objective of this study was to assess validity and reliability for five different owner-completed instruments evaluated to assess chronic musculoskeletal pain in cats. All of the instruments were questionnaires, three asking about behavioral changes, one about the degree of pain and one about quality of life. One of the instruments was written originally in Swedish, the other four instruments were translated into Swedish before use. Data available were records from 57 cats with no signs of pain and 11 cats with different pain-related diagnoses. The diagnoses were ensured by clinical examination including palpation and manipulation of joints, gait testing on a force-plate and X-ray scans. Instrument 1 was completed by 57 pain-free and 11 pain-affected cats.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

Östgöta Brandstodsbolag started its insurance business in 1841 and is today a part of Länsförsäkringsgruppen, which consists of 24 independent and locally anchored county insurance companies. The local concept is a condition for the county insurance (länsförsäkring) idea, which means that the 24 county insurance companies cooperate freely. Länsförsäkringar is the market leader within property and liability insurances in Sweden and has a market share of 30.5%. The largest, and most well known, insurance companies in Sweden, apart from Länsförsäkringar, are If, Trygg-Hansa and Folksam. This essay treats with Östgöta Brandstodsbolag, which is one of Sweden's largest county insurance companies. The company is active in the county of Östergötland where it has the dominant market shares within home, detached houses, car and farming.

Syfte: Syftet med uppsatsen är att undersöka hur en entreprenör/ kreatör produktplacerar i bästa mån för att överleva i modebranschen. Metod: Kvalitativ med intervjuer som bas för empirin. Slutsats: Med hjälp av en positioneringsmodell kan entreprenören/kreatören ta ställning till sina konkurrenter och placera sin produkt till den tänkta målgruppen. Teorin hjälper företagare att strukturera upp en annars komplex hantering som i nystartade företag ?bara sker?.