Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

During the work at Gateway Security AB in Motala I began examining available antenna models to get a wider perspective, this have given knowledge of their structure, and an understanding of their function. All my necessary fact is based on my observations and notes of these measurings. New antenna models, and available models were examined where measurements at different heights and different distances on the antenna were performed with the help of an oscilloscope and a measure probe, peak ? to - peak was brought on the signal. The measurements are presented in a line diagram.

The Sweden Democrats achieved great progress in the latest election in the Swedish municipals. The party is now closer than ever concerning reaching the Swedish parliament. This thesis examines the Sweden Democrats in the Swedish municipals with the aim to find out which municipal factors that led to their progress. By looking at the percentage share of unemployment, the percentage share of foreigners, the percentage share of education, average income, traditional political colour, average age, criminality, early representation of a party hostile to foreigners, the municipal type and the sickliness in the municipals I find out which factors explain the progress of the Sweden Democrats. The thesis is an empirical quantitative study build on statistics by the help of regression analysis and diagrams.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The aim of this study is to investigate the prevalence of computer consumption among boys in ninth grade, and to see if there were any differences with regards to physical activity, sleeping habits, breakfast habits and BMI. The study has cross sectional design with a comparative and a quantitative structure and is based on a former study called ?Food & Health 2007?.  The respondents were represented by 181 boys in ninth grade, recruited from ten different schools in the county of Uppsala, who were answering questions about media consumption, breakfast habits, physical activity and sleeping habits. Daily computer consumption was reported up to one hour for 12 % of the respondents, one to three hours for 65 % and over three hours for 42 %. The boys who had a high physical activity level were less frequent in computer consumption while those who had a low physical activity level spent more time by the computer.

In today´s forestry, assessments of needs for thinning are based on basal area measurements. This is an indirect measurement. The approach and the developed assessment tables are based on an assumed production forest, which implies that management proposals in stands that deviate from the basic model may be misleading. Since Walter Bitterlich in 1948 launched the idea of the relascope, several modifications have been developed for different purposes. In common is that all are based on a certain angle measurement principle.

During 2006 an estimated number of 150 persons are supposed to have been killed in road accidents caused by speed limit violations. Through Automatic traffic security control (ATK) the Swedish road administration (Vägverket) is working towards lowering the number of speed related accidents. By placing the speed cameras on roads they've managed to lower the average speed at those places. The enlargement of the number of speed cameras is based upon knowledge about for example how high the risk is for speed related accidents on the roads. The speed cameras always measure the speed in which every vehicle passes, but aren't constantly activated to register speed violations.

The report addresses four main tasks, situation analysis of the company's total costs and transportation volume, cost analysis associated with the adjustment of the filling ratio, transport costs for the expansion and new expenses on a combination of expansion with new adjusted filling ratio.  Increasing transport costs for the company was the main reason for the request of the current situation analysis. A survey of the total cost with the actual volumes and transport provider pricing is the basis of the analysis that extends from May 2006 to October 2008. The results show an increase in costs, both overall expense and per cubic meter of transported goods. Volume spreads, trends, and seasonal variations are according to our and the company?s expectations.

Absenteeism due to sickness has increased during the last few years and has become a serious problem of society in Sweden. Among the sick-listed there is a group that apart from being sick are also unemployed.The aim of this paper was to study if and how the unemployed seek employment when they are sick-listed. Central questions have been if the unemployed seek employment while they are sick-listed? To what extent do they seek employment? Which methods do they use and what demands do they make of their prospective jobs?The survey was based on a quantitative method and the answers that 100 unemployed sick-listed in the northwest of Skåne, Sweden gave to questionnaires. The result was analysed using a bivariate analysis in order to find patterns or obvious differences.The result showed that more than half (60 percent) of the people in the survey group used up to an hour or more per week to search for or apply for work.

With increasing traffic congestion problems in bigger cities, it is becoming more and more important to provide the traveller with correct information about all transport alternatives. When doing that, the traveller gets the opportunity to make the best decision based on the current traffic situation. Instead of traditional travel planners, where public and private transport modes are presented separately, the co-modal travel planner offers a combination. In order to make the comparison correct and fair, the travel times have to be estimated realistically and on equal basis. This master thesis focuses on how to estimate travel times in the city of Stockholm for journeys by cars, public transport, bicycles and also for walking.An investigation of the available data on maps and travel times shows where the currently used methods are lacking.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The purpose of this essay was to investigate the opinions of young people, age 14-16, at a school in a middle-sized city in Sweden, concerning narcotics. The questions we asked ourselves were;-What are young peoples' ideas of narcotics?-What do young people imagine when they think of a drug addict?-What reasons do young people give to start using narcotics?-What gender-related opinions do young people have regarding drug abuse?-What do young people think about legalization of narcotics?For this purpose we interviewed six girls and six boys. We interviewed them one at a time, for about an hour each. We used a qualitative method for the interviews.The young people in our study described narcotics as "dangerous".

My curiosity concerning what pupils read and write during leisure time led me to gather information using a quantative method. The study's aim is to investigate which reading and writing habits they have during their time outside school. A comparison was done of pupils at school year level 3 and level 4 in two different schools with the intention of investigating the influence of social background on reading and writing habits. 137 pupils filled in survey forms and thereafter the MYSTAT statistic program was used to process the information. The results point towards that the pupils read story books both more often and for a longer time than any other type of literature and that they read them often or very seldom.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

Purpose: The main purpose of this study is to study the 45 funds, divided into three differentdivisions, then the result will provide a greater understanding of how returns change with ahigher risk.Methodology: The study is based on a quantitative approach. The survey was conducted bygathering raw data from databases and secondary data from literature, printed and electronicsources.Theoretical perspectives: The study is based on the theory: the efficient markethypothesis, which argues that future returns can not be calculated as the market is fullyinformed. The study is therefore studying historical yields.Empirical foundation: Empirical data are acquired from www.morningstar.se, andtherefore also treated on this page. The material is then divided into documents and time axes.Conclusions: The study has shown that high-risk funds give a higher percentage returns thanmedium-and low-risk funds. However, does not imply a higher risk automatically earn ahigher return when the low-risk funds have shown a higher yield than medium-risk funds.