The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

In the year 2002 the European Union decided on a new directive according to the energy use in buildings. The outcome of this direction is a proposition from the Swedish government on the outlines of a new law in the field of energy use in buildings. The date that the law will be applied is the first of October 2006. In the future al real estate owners must be able to show an energystatement over the real estate. This project contains cooperation with HFAB a local real estate company where two buildings are analyzed according to their energystatement.

The area of Lycksabäcken northwest of Lycksele is a national interest of natural conservationbecause of its geological values with many unique landforms. Many of these landforms indicatethat the deglaciation process in the area was very complex. However, the deglaciation process inthe area has not previously been fully understood. The aim is to add to the knowledge of theevents that took place during the last deglaciation. To do this, the glaciofluvial landforms in thearea were mapped by studying aerial photographs with a Wild Aviopreter and a five-day fieldinventory of key areas for the interpretation.

This project includes a small study of Västerås city's housing needs, and a proposal on theuse of the property 1:207, Lantmännens silo in the Eastern Harbour, Västerås.The project intends to produce a basic study of the useful systems for this rebuilding projectwith regards to sustainable development and energy saving light buildings.The end result, which consists of a detailed visualization of the proposal, intends to becomean iconic natural focus for the Eastern port of Västerås and an example of the use andadaptation of existing structures.The property must also link the eastern parts of Västerås with the center through anextension of Mälarleden.The work has been performed through literature studies, site visits, contacts with the City ofVästerås and by calculations.The proposal consists of architectural proposals drawings and visualizations.Furthermore, a suggestion is given of how the property can be used and fitted into theoverall plan for urban density development currently underway in the city of Västerås.Computer programs used have been Microsoft Office Excel, AutoCAD and ArchiCAD..

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

In light of the massive property bubbles that have been bursting in the USA, Spain and Ireland during the last decade, the aim of this thesis is to clarify whether ? or to what degree - the municipality of Stockholm might experience a property bubble in the near future. The municipality of Stockholm is undergoing a housing shortage and house prices have risen during the last few years. Neoliberalism and property bubbles are used as a theoretical framework in this paper. The methodology consist of semi structured interviews, analysis of documents and statistical data from Eurostat, Valueguard and the Swedish administrative authority; Statistiska centralbyrån (SCB).

The development of IT systems is usually accomplished by some form of system development methodology. It can be performed as the waterfall method, where each phase is completed before the next begins. One of the reasons to follow a development methodology is that the process is more structured, faster and that the product will have higher quality. One risk of not using a system development approach is that the code can be unstructured and difficult to maintain.This paper describes an alternative method in which the development occurred without the use of any system development methodology. This has been possible because there was a clear goal of the program that should be developed.

The purpose of this study is to evaluate the real aggregated consumption and empirically determine its exogenous variables. A multiplicative analysis is done in the context of government stabilization policy to find out how policymakers can execute a stimulus package that will bring the best multiplicative effect to the economy The conclusion of the study is that real income, net financial assets and real-estate price index are all statistically significant. An effective expansive fiscal policy is a public-financed investment in the private sector. Coordination is going to be crucial when stimulus package is developed due to the fact that leakage in the form of imports will prevent the expected multiplicative effect..

The development for Skanska Commercial Development (SCD) during the last years has been positive on all markets and Skanska therefore plans on expanding their activity. Central and Eastern Europe has had a considerable economic development, what is assessed to continue during the next following years. Bucharest is one possible alternative in the CEE for a new establishment by SCD. However, the investigation before an entry is a process with many factors that need to be taken into consideration. There are today no models on how and what a developer as SCD should evaluate in terms of opportunities and risks on a possible new market.

This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne. The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

The purpose of this study is to illustrate the impact on children's development around playing and how significance the formation of the schoolyards is focusing on how it inspire and calls to play within the children's. The study will also show how the youth workers experience the schoolyards and how they can incorporate the playground in their work to inspire the children's play and activities. The methods used in this study is based on both real conversations and by mail with educated youth workers and observations. The results shows that the schoolyard environment is very important for the children's play and development. The study reveals the importance of having nature like forest nearby and that the environment should be suited for everyone.

Potato late blight is one of the most important potato diseases worldwide. The disease is caused by an oomycete called Phytophthora infestans. The host range of P. infestans includes potato (Solanum tuberosum) and hairy nightshade (Solanum physalifolium). Hairy nightshade has recently established itself as an important weed in the southernmost part of Sweden.

The aim of the following thesis is to examine if the ideology behind the copyright laws of today poses a threat to creativity and the cultural heritage. The organizations Association of American Publishers and Authors Guild are subject to an ideology- analysis which seeks to examine their ideological views on copyright and the possible threat to creativity such a view brings. The conflict between the two organizations and Google Book Search is used as a context where the ideology is being brought to light. Stanford Law School professor, Lawrence Lessigs work is used as theory and an alternative to the examined view on copyright. The result suggests that the organizations see copyright as the only effective incentive to creation and therefore they think stronger intellectual property laws are needed.