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.

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.

Bakgrund: Företag utan vinst, historia och jämförelseobjekt är svåra att värdera med traditionella värderingsmetoder. Debatten kring detta problem har den senaste tiden varit livlig, inte minst gällande internetföretag. Syfte: Identifiera de mekanismer som i huvudsak påverkar marknadens aktörers värdering av förhoppningsföretag, samt förklara hur mekanismerna påverkar aktörernas värdering. Avgränsningar: Vi studerar inte hur mekanismerna rankas av aktörerna eller hur vi ska kunna fastställa hur mycket de påverkar värdet på företaget. Genomförande: Intervjuer har förts med fem professionella aktörer.

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: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

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.

Denna uppsats studerar huruvida internationell diversifiering medför några vinster gentemot att följa en inhemsk strategi. Genom analys av dels sverigefonder och dels globalfonder slås det fast att så är fallet. En internationell strategi medför en lägre risk än en sverigekoncentrerad. Uppsatsen undersöker också fenomenet Home Bias, d.v.s. den snedvridning som innebär att en allt för stor andel av kapitalet placeras i hemlandet.

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.

This study has been performed at a smaller high school and with its industry students, the high school is located in a small industrial community. The purpose of my study has been to find out what students think about their work with the project work, what they think has been positive and negative, how their motivation is influenced by the work on the project and if the work has been affected by factors outside the school world.The interviews have been carried out like normal conversation with open questions. The students who participated in the study comes from the school where I did my internship. The selection was done by asking all students from a specific course, those who were positive to participate are also the ones I have chosen to interview. My main study results, in summary, described as the students, once they were inside their work were positive to the project work and felt motivated in their work. Negative experiences, for the students which attend a practical program, has mainly been economic, as the school does not provide any financial support.

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.

Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..