The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

It has been shown in various research contexts that action programs do not always work as they should, even though there are clear guidelines on how the action programs should be designed and used. The aim of this study is to illustrate which processes that occur before an action program as well as how these processes lead to action that will give the student the support he or she needs. Through qualitative interviews with eight teachers, I have tried to answer the questions that I created. I have tried to answer my research questions that I have made based on the purpose. The questions are; What type of inquiry will be done if a student risk to not REACH the knowledge goals? How will the inquiry support the action program? In what way does the action program support pupils in special needs? The result of my survey show that the survey being done for an action program is very individual-focused and that the mapping rarely shows on the teachers role or school environment to students who fall into special needs.

This essay concerns PR-consultants and their view on their work. The purpose was to find out which type of communication they use in contact with the target. By target, we mean the group of people the employer wants to REACH with help of the PR-consultant. For example: Jägarförbundet wants to get help from a PR-consultant to influence someone in the government so that Swedish hunters can shoot more wolves, than the target group is the one in the government. We also wanted to find out if the PR-consultants are aware of the image the public have of them and if they are trying to change it into a more positive one, by using more ethics, openness and to have more focus on the relations aspect.  PR in the future with new social media (like Internet) was also a subject, where we wanted to know how much they involve social media in their work.  Our main questions were:How do PR-consultants relate to openness in communication, ethics and social media?Which one of Grunig?s PR-models is most occuring in the PR-consultants work? We made a qualitative study where we carried out interviews with six PR-consultants.

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for REACHing the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

Men commit more suicide than women all over the world. They commit more violent crimes and are more inclined to alcohol abuse. There are studies that relate this behaviour to the hegemonic image of masculinity.My work focuses on Switzerland. The suicide rate in Switzerland is worrying, for men between 15 and 44 years suicide is the most common cause of death. There is no national suicide prevention and no information or prevention that highlights the connection bet- ween the hegemonic image of masculinity and the suicide rates.

Local differentiation may occur during a short period of time and is part of the formation of new species. The isopod Asellus aquaticus is an example of a species in which local adaptation has occurred during a short period of time. An establishment of stonewort (Chara spp.) vegetation in Lake Tåkern (in the 2000) resulted in two different Asellus ecotypes; a lighter pigmented, smaller one that lives among stoneworts grazing periphytic algae, and a darker, larger ecotype that feeds on decaying leaves in reed (Phragmites australis vegetation. The purpose of this study was to examine whether there are differences in growth between ecotypes, depending on whether the food was periphytic algae or leaves, and to study the choice of substrates between the two food types. For the study, animals from both habitats were brought in from Lake Tåkern to the laboratory.

The aim of this thesis is to examine whether the youth section, named ?Young adults?, in the library in our study is justified or not. We will do this by examining connections between society?s and the library?s views on youth and youth culture. In our study we examine the purpose of the young adult-department and which measures are taken to REACH the purposes.

One of the main tasks of the Swedish Armed Forces over the past few years has been International assignments, which increased the importance of the Lessons Learned process. Methods of simulator training with computers have become more frequent and the technical ability to collect digital data from sensors has been developed as well. This work demonstrates how the experience of Lessons Learned can be communicated with the computer simulator StriSimPC and how modern technology in future support experiences from the Lessons Learned process at the tactical level in the Army.Currently knowledge sharing consists of several processes and strategies in the Swedish Armed Forces. This is done by written reports, oral presentations and different practical exercises.This case study shows the functions of the simulator StriSimPC, methods of training and how it is used today. The study also describes the future opportunities, where digital metadata acquired from the modern combat vehicles could contribute sharing of experience in the Lessons Learned process.The summarized conclusions indicate that StriSimPC can combine the two strategies for personalization and codification of knowledge transfer to REACH a higher level of learning.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to REACH the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The concept of security is a contested one. The United Nations definition in UNDPs Development report of 1994 is the most authoritive and commonly cited. The civil war in Sudan has led to 2 million deaths and over 5.5 million refugees. In a resolution from 2005, the UN decided that the war in Sudan was a threat to international security and peace. The 10th of January UN decided that a peace commission ought to be send with 10 000 military and civil men including 700 policemen.The main purpose of this thesis is to improve our knowledge of those factors which can cause an increased risk of conflict within a state, and how that can affect the social conditions for individuals.

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 purpose with the study is to see how middle managers in communal elderly care looks at the implementation of the salutogenic way of working in their operations. And how it affects the middle managers working situation. We studied which scope of actions middle managers has in the salutogenic way of working. We had previous knowledge that the salutogenic working way is an ongoing work of development in several communes, and therefore we chose to study in a profound way how this work of development affects the middle managers working situation. To REACH a deeper knowledge about how the salutogenic way of working affects the middle managers working situation we conducted a qualitative study with been seven semi-structured interviews with middle managers in different geographical communes.

The interest for food and cooking has probably never engaged the people of Sweden as much as it does today. Especially cookbooks are selling better than ever which has been a quite constant trend since the mid 90's. This study explores the connection between visual communication in Swedish cookbooks and the post-modern values which have influenced the market climate and the visual culture. I have used a theoretical framework as reference consisting of theories of semiotics, visual rhetoric, marketing communications and postmodernism. I have been studying six cookbooks, three from the late 00's and three from the early 90's, from the two separate angles of their graphic design and photographic material.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to REACH their goals within the organization or company.