Although being recognized as holding great cultural-historical significance by local officials, numerous parts of the functionalistic development along Friggagatan became demolished in 2008.This bachelor thesis have surveyed how the planning process proceeded through various municipal committees, and moreover, how different interest groups gathered around certain discursive attitudes. As a consequence of various paradigm shifts in society, e.g. that local government gradually are depending on private economic initiatives, there are to some extent a fear among politicians that cultural-historical demands can risk economic growth.Nevertheless, a building or a development are in fact bearing different value-perspectives, such as economic, functional and cultural-historical. Due to the fact that the heritage-sector has limited resources, in combination with sometimes vaguely and obsolete conservation documents, the sector have difficulties of responding common economic arguments, which leads that the real estate-owner gets total interpretative prerogative.However, despite a sometimes suspicious political attitude towards an improved conservation document, e.g. with continuously updates concerning a building?s technical and economic status, there are some political initiatives working towards it..

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

Simulation means running a model of a system with suitable input and observing the corresponding output. Real-time environment simulation is a special kind of simulation used to simulate a control system's environment in real-time. This is done to test the control system before it is used in its real environment. In this project, computer simulation of a certain kind of environments, called track-based systems, is studied and a general model for track-based systems is developed. In this model, track layouts are represented by graphs, which is a flexible and extensible representation and a method for visualizing these layouts is presented.

Small companies have fewer resources which often result in an tendency to disregard  administrative tasks. A factor that influences the company?s revenues is the control of its inventories. The purpose of the current study was to analyze which of the two options, leasing or owning your inventory, that could be justified from an economical perspective. Furthermore, the purpose was to describe the optimal inventory level for each option. To meet these objectives representatives for the company was interviewed and a thorough investigation process was undertaken, during which methodological problems were solved.  It was found that leasing the inventory was the most expensive option for the company. Analysis demonstrated that optimal turnover inventory according to EOQ (Economic Order Quantity) would amount to 65,0 thousand Swedish Krona if the company leases their inventory in comparison to 56,0 thousand Swedish Krona if the company owned their inventory.

Värdet av det svenska fastighetsbeståndet utgör två tredjedelar av den svenska nationalförmögenheten och det kommersiella fastighetsbeståndet kan värderas till cirka 3 200 miljarder kronor. En av de viktigaste yrkesrollerna för en fungerande kommersiell fastighetsmarknad är i sin tur fastighetsförvaltaren. Detta medförde att Aff ? Forum för förvaltning och service under slutet av 2010 införde en auktorisation för fastighetsförvaltare. Det huvudsakliga syftet med uppsatsen är att undersöka var auktorisationen befinner sig i dagsläget samt hur framtiden för auktorisationen ser ut och vilka åtgärder som Aff behöver göra. Vidare syftar uppsatsen till att undersöka efterfrågan och behovet av auktorisationen hos olika aktörer.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

 Den här studien utreder om en successiv marknadsanpassning har påbörjats efter reformeringen av hyressättningen på bostadshyresmarknaden 2011. Med hjälp av data från Hyresgästföreningen testas två hypoteser med hjälp av regressionsmetoden difference-in-difference. För det första om det har skett en inflationsjusterad ökning av hyrorna efter reformen som är större än i perioden före. För det andra om hyrorna har ökat mer i attraktiva kommuner än i mindre attraktiva kommuner. Slutligen undersöks om hyresmarknadens parter har ändrat sina attityder efter reformen.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

För att framgångsrikt kunna marknadsföra sina tjänster måste företag ha kunskap om vilka kriterier kunder anser vara viktiga vid val av leverantör. Syftet med denna uppsats var att identifiera vilka kriterier villaförsäljare anser vara viktiga och vilka som anses vara avgörande när de utvärderar och väljer fastighetsmäklare. Undersökningen skedde i form av en enkätstudie. Enkäten skickades till alla privatpersoner som hade villa till försäljning i Piteå kommun under en vecka i maj 2002. Det erhållna resultatet pekar på att respondenterna anser att mäklarens trovärdighet, dennes inställning och uppträdande, mäklarens förståelse för kundens behov och intressen samt personalens kompetens och sakkunskap var de fyra viktigaste faktorerna.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

We were commissioned by Bulten Stainless AB to identify and analyze their customer order flow. Because the company had problems with delays in the production and deliveries to the customer, the task also included investigation of how the company work with prevention and management of delays. The purpose of the project also included to identify critical factors for effective order flow in smaller workshop companies.The information about the flow and how the work takes place within the company were collected through observations on the company and interviews with the staff. This information was used to draw maps over the customer order flow and to write a description of the current situation within the company. Both strengths and weaknesses of the companies work could be identified through analysis of the present situation.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

During the summer of 2007 I was employed by Högestad Christinehofs Förvaltning AB. My main task was to make an inventory of giant trees at the estate. Högestad and Christinehof,which with their total possession of 13 000 ha of land is the biggest estate in Scania. A giant tree is a tree with a diameter in breast height more then 1 meter. Trees of these dimensions are registered by Swedish authorities. Landowners with a giant tree on their property can receive a subsidy for cutting trees that are in competition with the giant tree.(Levenskog, 2007) Giant trees are important for biodiversity in the landscape and there are important habitats for different insects, birds, bats, lichens and funguses.

Minimizing power consumption is a critical part of many embedded design projects. Thechallenge is to limit the power consumption of the system and at the same time providesatisfactory service to the user. With regards to microprocessors, the main way of limiting powerconsumption during program execution is to adjust the frequency and the voltage at which theprocessor operates.To enable the implementation of real-time scheduling with support for dynamic voltage andfrequency scaling, an exhaustive study of the Freescale i.MX31 embedded microprocessor isperformed. Specifically, the power consumption relationship to all relevant frequency andvoltage settings is investigated. In addition, to enable frequency and voltage scaling in a real-timeenvironment, a complete timing analysis of proposed voltage and frequency scaling methods isperformed and their suitability for use in real-time systems is evaluated.To integrate voltage and frequency scaling capability into OSE RTOS, a software module hasbeen developed for this operating system.