During the years 1950-75 was the construction of building apartments in high speed. A rapidly growing reconstruction requirement is the consequence of the rapid construction speed in these years. The technical lifetime of the different parts of the buildings is about to end and the needs for reconstruction is huge. One of Sweden's national environmental objectives is to reduce the urge of energy in buildings. This calls for radical measures to implement energy efficiency of existing assistance particularly in the assistance that is now facing reconstruction.

Trees of Bergvik apple (Bergviksäpple) planted between 2001 and 2007 have shown varying harvest. This study investigates why some trees gets low or no harvest while others get significantly higher harvest. The aim is to identify some reasons why fruiting differs between the trees and if possible suggest and/or enlighten the tree owners what can be done to improve fruiting. The study includes 25 trees, mostly located in Hälsingland, Sweden. The tree owners have answered two questionnaires, first in the spring with questions regarding flowering and the second in the autumn, regarding harvest.

This review paper summaries scientific research about horse thermoregulation and the consequences of using a blanket. Horse owners put blankets on their horses to protect them when they are clipped, to protect them from bugs, to keep them clean and so on. This can have consequences for the horse which their owners might be unaware of. I have tried to answer following questions by searching the available scientific literature; ? How can the horse maintain thermoregulation? ? Is there a risk of suffering when horses wear a blanket? ? Is there a risk of suffering when horses do not wear a blanket? ? How can animal inspectors estimate the welfare of horses when they wear or do not wear a blanket? My result shows that horses who wear a blanket have an increased risk of becoming overheated, develop a chafing, have an increased exposure hazard and have a restrained natural behaviour.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

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.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

This thesis is based on a market survey sent to the passive members of Södra skogsägarna within the scope of practice of Vimmerby. A member of Södra skogsägarna is considered passive if the member not has delivered timber to the association during the past five years. The purpose of this thesis was to obtain as much information as possible about the forest owners, to be able to interpret why the member did not choose to deliver their timber to the association. The survey was worked out in close collaboration with Södra skogsägarna to answer this question. The responses indicate that economic returns are important to the individual landowner. The price of timber is most important in a timber business and the majority of forest owners want to have a personal meeting if you can choose how you wish to be contacted by the inspector.

The idea behind this project came from a feed study executed two years during the lambing season. Both years wool loss was experienced. Low temperature in combination with shearing was believed to cause the wool loss the first year, while protein deficiency was believed to be the cause the second year. In the literature many causes of wool loss are described; mechanical wear, telogen effluvium, bacterial dermatitis, external parasites, wool break, scrapie, genetic causes and nutritional deficiencies are some examples. The aim of this thesis was to study causes for wool loss and how common wool loss is in Swedish sheep herds.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Title:   Controlling Mälarenergi by Balanced Scorecard Seminar date:  2009-01-16 Institution:   School of Sustainable Development of Society and Technology Course:   Bachelor thesis 15hp Authors:   Camilla Nilsson, Amanda Agestav Advisor:   Ulla Pettersson The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent.

The aim of this essay is to examine four floor mosaics from private dwellings in Pompeii. These 1st century floor mosaics decorate the fauces of the houses and they all depict watchdogs. The first question to be asked is if there are other common features between the houses that can explain why these house owners chose this figure. The second question is if you can reveal, from the existing knowledge about the house owners, the same information. The third question to be asked is if the watchdog mosaics have anything to do with the location of the houses in Pompeii.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

American bison (Bison bison bison) is a new species in Sweden and was introduced in the year 2000. In this study the result of an interview and a field investigation is presented. The aim was to investigate the health and parasite status in Swedish bison herds. The most common reason to begin with bison breeding was meat production and/or sale of breeding animals and tourism. The Swedish breeder?s experience of bison is that they in general are healthy.

Communication, information and marketing are three of the main prerequisites for companies that want to increase their turnover. The everyday work for a Forest Manager within the forest owners? association Mellanskog consists to a large part of interpersonal communication, either by close vicinity contact or by phone calls. Interpersonal communication is time consuming and resource intensive. If the flow of information, communication and marketing does not function well then there is a lack of a base for development.

This thesis examines the established theories on the phenomena of merger of equals. In contrast to an acquisition, a merger of equals is complex since the very nature of it entails that none of the involved parties are in control. Merger of equals are therefore viewed as one of the most difficult types of partnership and data show that over fourty percent of all mergers fail to achieve their targets. Still, research on the phenomena is limited. The main purpose of this thesis is to analyse the implicit factors to why a merger of equals fail.