The cooperation between university and industry life in the region of Gävle is always a topic of importance. University and High schools have various roles to fulfill: except administrating the training and supporting research they should also - as a third role - contribute to cooperation between organizations, business companies and other associations. In addition to that, they should support individuals by local as well as regional development. The purpose of our paper is to make a critical review of the cooperation between the University of Gävle (HiG) and industry life until today and the consequences in order to encourage students to stay in the Gävle region during and after their period of studies.Initial we started with a preliminary inquiry with a questionnaire as a base for students in three programs at the Department of Economy; the program for Bachelor of Science, the program for estate agent and another economy program with direction estate economy. From this preliminary inquiry we got the picture of the way the students looked at the problem.

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

This examination has been made in cooperation with Jernhusen which is an estate company owned by the government, with estates along the railways in Sweden. This assignment is to help Jernhusens business area Projektfastigheter with their experience feedback, which is to-day almost absent. Business area Projektfastigheter has the task of supporting Jernhusens three other business areas with skills and resources for the estate projects that Jernhusen runs. Jernhusen must become stronger with the collecting of experiences and as a business because of the liberalization of the railways, which leads to a more competitive market. A tool for this is successful experience feedback.The concept of experience feedback is to gain experience across a variety of cases, where individuals and/or groups can chose situations with relevant similarities and differences with current case.

I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

En investering i en kommersiell fastighet kräver finansiering av något slag. I dagsläget är det vanligt förekommande att fastighetsinvesterare tar banklån för att erhålla likvida medel för fastighetsköpet. För en beviljad kredit krävs det även att en värdering av fastigheten har genomförts. Därför är kreditbedömning och värdering av kommersiella fastigheter två betydelsefulla processer i bankens dagliga arbete. Relationen mellan fastighetsinvesterare och banken är också av avgörande betydelse då fastighetsinvesteraren är i behov av likvida medel för sitt fastighetsköp.

When we define something as real it will also have real consequences. Media society is developing rapidly; the media?s more central role in our society means that their interpretations and portrayals of the world will have a greater impact on how we look at ourselves and our society.When Swedish Princess Estelle was born in February 2012 she was the first Swedish heir to be been born in what is known as ?the computer age?. This paper aims to examine the reporting of the birth of Princess Estelle and how it was conducted by Swedish news sites, from an ideological perspective. The study is based on qualitative method with ideational analysis and Norman Fairclough?s critical discourse analysis.In conclusion, the news sites portray a positive image of Princess Estelle?s birth and the Swedish monarchy and strengthen the status of the Crown Princess family.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Syfte: Syftet med studien är att undersöka om de demografiska faktorerna kön, ålder och arbetslivserfarenhet påverkar de etiska värderingarna. Studien kommer även undersöka om de etiska koderna inom företagen påverkar de etiska värderingarna i givna situationer bland försäljare i tjänsteföretag.Förtydligande: Med givna situationer menas de situationer som anges i enkäten (bilaga 2).Metod: I studien användes en kvantitativ metod där en enkät med stängda svarsalternativ skickades ut till 863 respondenter. I enkäten användes både nominal- och ordinalskalor för att göra det möjligt att använda korrelation, faktor och klusteranalys samt t-test med hjälp av den statistiska mjukvaran IBM SPSS. Analyserna användes sedan för att besvara de forskningsfrågor som utformats genom teorin.Resultat: Resultatet visade att åldern har ett svagt samband med en fastighetsmäklares etiska värderingar och är därmed inte en avgörande faktor i det här fallet. Den andra demografiska faktorn kön visade sig inte ha något samband alls med en fastighetsmäklares etiska värderingar.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Syftet med uppsatsen är att identifiera och värdera eventuell flexibilitet i en traditionell investering med hjälp av Real Options Analys. Traditionella statiska investeringsverktyg tenderar att undervärdera projekt. Ett verktyg har senare utvecklats för att kunna värdera osäkerhet och flexibilitet, ofta inneboende i projekt. Uppsatsen är en fallstudie på SCA Packaging och utgår från en deduktiv ansats där data har inhämtats via personliga intervjuer. Historisk analys av de variabler som har störst påverkan på projektet, genomförs med Monte Carlo simulering.

Titel: Samordning vid implementering av miljömål ? en beskrivning om hur implementeringav miljömål kan samordnas vid nybyggnation i ett kommunalt fastighetsbolagFörfattare: Louise Fernholm och Antonia HarrisonHandledare: Jan-Olof MüllerUppsatsnivå: Kandidatuppsats - företagsekonomiSeminarium: 2014-05-20Syfte: Denna studie syftar till att beskriva och analysera hur samordning kan se ut vid implementering av miljömål i en kommun, med fokus på nybyggnationer av offentliga fastigheter. Vi har studerat hur aktörer på olika nivåer inom Varbergs kommun ser på implementeringen av miljömål. Studien syftar vidare till att se om det finns en koppling mellan samordningsmekanismer, styrning och målfokuserad investeringsverksamhet.Bakgrund: Kommunen är inte en vinstdrivande organisation, så beslutsprocessen kring mål blir därmed mer komplex jämfört med den privata marknaden. Svenska kommuner står för ca 15 % av fastighetsbeståndet, vilket är en betydande andel.

Författare: Narina Bengtsson och Victor Friis-LibyHandledare: Eva BerggrenTitel: Fastighetsbolagens finansiering ? En studie om fastighetsbolagens nyafinansieringsalternativBakgrund och problem: Kapitaltunga bolag som fastighetsbolag är ständigt i behov avkapital. Bankkredit som alltid varit det vanligaste och mest använda finanseringsalternativethar i större utsträckning ersatts med företagsobligationer och preferensaktier. Marknaden försvenska företagsobligationer har växt de senaste åren och fastighetsbolagen står idag för tvåtredjedelar av de totala preferensaktierna på Stockholmsbörsen. Efter den senaste finanskrisensvarade myndigheterna med att ta fram Basel III ? regelverket, som ställer striktarekapitaltäckningskrav för bankerna.