Kommunikationsbyråerna intar nyckelpositioner i dagens marknadsekonomi där det läggs en stor tilltro i den enskilda individens rationella förmågor. Reklamen bemöts med mycket kritik men anses ändå vara ett kommunikationsmedium som kan säkerställa att de utbyten som sker på konsumentmarknaden verkligen är miljömässigt värdeskapande för de parter som ingår i utbytesprocessen. Studien bygger på kvalitativa samtalsintervjuer med personer på åtta olika kommunikationsbyråer i Sverige. Studien redogör för byråernas insyn i kundföretagen och de intervjuades åsikter och värdegrund i miljöfrågor. Byråerna har överlag interaktiva och långvariga kundrelationer som både säkerställer en god insyn i det beställande företaget.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

This masters thesis takes the providers perspective on public library story times for children. The main questions are: What perspectives can the providers have? How does the perspective affect the content and how is the story time drawn up? Five story time providers were interviewed about the purpose of their story times, the methods they used and the content they chose. A model with four criteria was used to analyze the result of the interviews. The criteria were: adult criteria, consideration of the childrens view, pedagogical criteria and literary/story time criteria.

The research of today shows that natural environments are importantfor children's physical and mental development. It alsoshows that children often opt out of the traditional equipmentplaygrounds have to offer. By breaking the boundary betweenthe playground and park, is it possible to create a new spacethat will encourage rather than demand play? Through gatheringinformation and talking to landscape architects, designers,and children, I realized that today's parks already have environmentsand objects that could be used for playing. But whatthey need is something that makes the environment even moreinviting for children to play.

SammanfattningUnder det senast decenniet har en påtaglig förändring ägt rum i samhället, där miljöproblematiken kommit att bli ett av de mest aktuella och uppmärksammade ämnena. Bland företagen förmedlas ett miljöengagemang som ger intryck av att miljörörelsen på allvarhar lyckats flytta in i näringslivet domäner. Den ökade miljöorienteringen bland företagen har medfört att det blivit svårare att urskilja de företag som utnyttjar den nya ?trenden? för att öka affärsnyttan från de företag som verkligen har ett gediget miljöengagemang. Hur kan ett företag som har ett genuint miljöengagemang förmedla detta på ett trovärdigt sätt utan att försvinna i bruset av den ökade miljöprofileringen? Med utgångspunkt från Klättermusen, ?ett av Sveriges mest miljömedvetna företag? söker denna uppsats svar på hur man kan kommunicerar sitt miljöengagemang på ett effektivt och trovärdigt sätt och hur vida detta skapar positiva attityder hos konsumenter på outdoor marknaden i Sverige.

As trucks are getting more and more advanced, information about their weight has become a key factor for controlling them in a more fuel efficient and safe manner. Knowing the mass of a heavy duty vehicle in real time has been a difficult challenge for the truck manufacturers. With the processing power for electronic control units in trucks steadily increasing, more advanced algorithms for calculating the mass has been developed, but at the moment there still is a wish for better performance.Since there is a lack of good information regarding the external forces acting on the vehicle, forces that depends on the slope of the road, foundation of the road and the wind, the methods have to be able to disregard these. Such an approach, based on an indirect least square solution, has been evaluated in this thesis. The results have been promising and based on these a recommendation about further evaluation has been made..

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

This essay describes some factors that may effect small business survival in relation to becoming a supplier for bigger companies that may implement the use of EDI for electronic invoicing.The purpose of this study is to analyse and evaluate what impact may occur during the introduction of EDI between small and big business.Following on from the introduction of methods used in this study there will be a complete analysis made detailing results.From our research we have found that most small business have developed a professional working relationship between themselves and their clients.The adoption of EDI by big business has revolutionised the day to day dealings between both supplier and consumer in that EDI has empowered both chains to collaborate data in real time.In conclusion our research illustrates that in order for small business to survive the must implement EDI. The results of our study have shown that the introduction of EDI to both small and big business has had a positive outcome..

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..

The aim of this study has been to make clear the conception of ?The Garden City?, and also to investigate why and how the garden city has come to be a more frequent and attractive form of settlement in our Swedish community. The essay is supported by a literature study about the garden city from its beginning (1890?s) to present time. To make a distinct explanation of the garden cities progress over time, I have studied the idea behind two garden cities of today, Tullinge and Vistabergs garden city.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.