Today's planning strategy, densification of cities, makes it difficult for municipal authorities to find spaces to build preschools and daycare centers on. The Planning and Building Act , Chapter 8, § 9 states that " if the site should be developed with buildings that contain one or more dwellings or premises for after-school , preschool, school or other activities, it should be on the property or near it, enough free space which is suitable for play and being outdoors. " Each municipality has to define the expression enough free space and a number of municipalities have established guidelines for preschool and daycare centers concerning dimensions. The guidelines measure the number of square meters of free space per child with the aim of contributing to a qualitative environment. But the size is just one quality and the issue is how other non-quantifiable qualities are taken into account in the planning process. The paper compares three municipalities, Gothenburg, Malmö and Lund.

I Sverige idag byggs alltfler gröna bostadsrättshus. Detta ökar kravet på tekniskt kunnandehos bostadsrättsföreningen för att kunna underhålla och förvalta de tekniska komponenterna ifastigheten. För att möta det ökade kravet krävs det en förändring av fastighetsförvaltningensom den ser ut idag. Uppsatsen undersöker två metoder för detta; ett utökat förvaltningsansvarhos byggherren samt en auktorisation av förvaltare av gröna hus.För byggherrar vilka vill bibehålla en seriös profil finns klara fördelar med att ha ett utökatförvaltningsansvar, detta ger dem incitament att bygga huset mer långsiktigt samt att det geren lägre risk för deras köpare i och med att det ger en bättre relation medbostadsrättsföreningen.Bostadsrättsföreningar styrs av en styrelse med boenden i föreningen. Dessa personer agerarinte alltid efter vad som är bäst för bostadsrättsföreningen utan styrs ibland utavegenintressen.

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.

Between 1965 and 1974, the Swedish Parliament decided to build one million dwellings, called Million Program. The million program buildings were erected with new, untried design solutions, in a short range of time, and at low cost. The residential buildings from that time are now greatly in need of renovation. The municipal housing company, Gavlega?rdarna, renovates and improves the energy efficiency at some of it?s apartment buildings in the district Sa?tra, Ga?vle.

Abstract One of the leading causes of food borne infections in the world is due to Salmonella by con-suming poultry products including eggs and meat. According to US Food and Drug Admin-istration (2009), 2 to 4 million cases of Salmonellosis in humans occur every year only in US. Salmonella causes wide range of diseases with enteric and typhoid fever, food poisoning, di-arrhea and gastro-enteritis. Many serotypes of Salmonella do not have host specificity and cause disease in all kinds of animals and humans. Salmonella has capability to modify accord-ing to the changing environment and it can develop resistance against routine elimination practices of sanitation, chemical treatments and antibacterial drugs. Newly established poultry industries in Pakistan are confronting various infectious diseases including Salmonellosis while in Sweden Salmonella prevalence in animal products con-sumed for humans is extremely low.

Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

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.

?Stödbricka för muffinsformar? är ett examensarbete som självständigt utförts av Sara Glanander och Rebecka Westerlund under vårterminen 2011. Det har genomförts vid Karlstads universitet, fakulteten för teknik- och naturvetenskap under innovations- och designingenjörsprogrammet.Siluett of Sweden AB i Kristinehamn är uppdragsgivaren för projektet och kontaktperson samt handledare på företaget är Bernt Rådberg, försäljnings- och marknadschef. Handledare av projektet vid Karlstads universitet är Monica Jakobsson, universitetsadjunkt och programledare för innovations- och designingenjörsprogrammet. Examinator är Fredrik Thuvander, universitetslektor och professor på Karlstads universitet.Siluett, som tillverkar bakformar och andra kartong- och pappersbaserade produkter för bageri- och konditorinäringen, har lagt märke till en ökad efterfrågan av monterade mönstertryckta formar hos sina kunder.

The development within the textile industry is always ongoing with development of new andbetter textiles, which often mean the use of non-natural materials like polyester. This doesn?t lineup with the work shared around the world against an improved environment, so the idea came touse a form of linen fibers instead of polyester as the reinforcing material together with cotton.The idea was to use flax, linen of low quality, which is seen as a waste product and garbage inthe production of high quality linen and flax seed oil. This flax of low quality needs to beseparated before it can be used in cotton spinning machines. Fireball 2 is just that, a process toseparate flax fibers through the treatment of a technique called electrohydraulic discharge.The thesis works goal is to evaluate the Fireball 2 process ability to separate flax fiber.

 Dissertation in political science, C-level by Niklas Andersson, Spring Semester 2009. Tutor: Arne Larsson?The Treaty of Lisbon ? The Defence against Globalization??In the modern world globalization have undermined the nation-state and left it without the right measurements to adequately deal with the social and economic unrest that follows in its way. The states, built on contract theories, have an obligation to protect its citizens from the state of nature which seems to have failed as globalization has changed the rules.The purpose of this dissertation is to examine the contract theories of Thomas Hobbes, John Locke, Jean-Jacques Rousseau and John Rawls to identify the elements of a state and create a modern and ideal contract theory. The treaty shall then be used on the Treaty of Lisbon as it can be seen as a contract between the European states to create an entity in the shape of the European Union with the power to defend Europe from the unrest created by globalization.My question for this was as follows:Is the new treaty for the European Union acceptable as a new social contract according to the social contract theories?During my research the following criteria?s for a social contract was found:1.

What happens when historical theories are used as evidence in a trial? Is it possible for historians to use their own scientific tools when acting as participants in a juridical process? And how do judges deal with historical evidence? The aim of this study is to answer these questions by analyzing a specific trial, known as ?Härjedalsmålet?. Härjedalsmålet was a court case about the Sami people?s right to let their reindeer graze on private property grounds in Härjedalen during the winter season. Their claim to this right was based on prescription of time immemorial.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

The writing style of a particular author can be divided into many subfeatures, for example use of words, language and syntax. Focusing on the latter, this study aims to show how well syntactic information alone can attribute the correct author to a document. Syntactic information is defined as overlapping syntactic subtrees of height one (1) for all sentences of all included documents. The performance is compared to that of the previously very successful method of comparing stop word frequencies. These are words normally excluded from search engine queries, because they are present in all sorts of texts regardless of topic.

Abstract Background: In 1997 the Kyoto Protocol was signed, it?s an international agreement which is aimed to reduce greenhouse gas emissions. Sweden's goal is to reduce energy using in buildings with 20 percent by 2020 and 50 percent by 2050. This is a comparison with levels from 1995 (Glad, 2006). For Sweden to be able to reach its goals, they need to construct more low-energy buildings (Åhman, Wahlström & Lundblad, 2010).

BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter.Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande.