Target Costing slår sig fram på en allt bredare front över företagarvärlden som kalkyleringsprocess vid produktutveckling. Det kommer ursprungligen från Japan och används traditionellt av tillverkande företag som är i början av sin produktutvecklingsprocess. Target Costing skiljer sig från den vanliga kalkyleringsprocessen där man lägger ihop alla kostnader och gör ett vinstpålägg för att erhålla det slutgiltiga priset som kunderna skall betala. Istället utgår Target Costing ifrån kunden och vad denne är beredd att betala för en produkt. När kundens önskemål är fastställda jobbar man sedan mot de kostnadsmål som måste uppfyllas för att kalkyleringen skall gå ihop.

ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.

Bakgrund: Produktutvecklingsprocessen har på senare tid kommit att ses som en strategisk aktivitet som är avgörande för företagets överlevnad eftersom produktens utförande och kostnader till stor del fastställs innan tillverkning påbörjas. ?Target Costing? har sitt ursprung från Toyota i Japan och är en metod för strategisk kostnadsstyrning som har vuxit fram för att tidigt styra kostnader. Metoden används för att integrera kostnadsstyrning i produktutvecklingsprocessen i samstämmighet med kundkrav och företagets egna vinstkrav.Syfte: Syftet med studien är att beskriva och analysera hur ?Target Costing? används i produktutvecklingsprocessen på Volvo Construction Equipment i Braås för att ge kunskap till nya potentiella användare.

ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Invoxicated is an interactive play sculpture where children can explore the wonderful and playful opportunities of sound. Talk into one end of the sculpture, and the sound will travel through the sculpture and come out in the other end. On its way, the sound gets distorted by a number of sound effects. By bending the sculpture?s body, and pressing the sculpture?s buttons, the sound effects gets altered in real time.

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

I dag kan man oftast läsa om olika säkerhetshot och risker en datoranvändare måste tänka på för att inte ge någon utomstående möjlighet att komma åt känslig och/eller privat information. Här talas det om nya virus och nya typer av trojaner som sprids som epidemier över Internet, och i bland handlar det om ett spionprogram som följer med en nedladdad fil. Det är svårt att hålla reda på alla typer av skadlig kod som nämns fast med ökad förståelse ökar också chanserna för att klara sig från smitta. Det har visat sig att utvecklingen av skadlig kod är lika stark som den inom kommersiella mjukvaror. Från persondatorns uppkomst i början av 80-talet och fram till i dag, har utveckling skett i alla områden av den skadliga kod det handlar om strategi, syfte och framförallt ren kodkomplexitet.Dagens ledande leverantör av operativsystem och webbläsare, Microsoft, lovar allt mer sofistikerade säkerhetslösningar varje gång en ny version av ett program släpps.

In 2005 a public housing company in Uppsala, Sweden introduced the service quarter host. The focus on comfort (life quality in American programmes) is similar to the non-tolerance programmes. The idea of non-tolerance derived from the theory of Broken windows. The purpose is to examine how the service works according to the theories of Broken windows and social control. The aim is also to examine if the manifest and the latent functions are the same in different areas.

In 2005 a public housing company in Uppsala, Sweden introduced the service quarter host. The focus on comfort (life quality in American programmes) is similar to the non-tolerance programmes. The idea of non-tolerance derived from the theory of Broken windows. The purpose is to examine how the service works according to the theories of Broken windows and social control. The aim is also to examine if the manifest and the latent functions are the same in different areas.

Real options analysis is a method for assigning value to flexibility in decisions, coming from uncertainty in future outcomes. This thesis ascertains to what degree this method is superior to traditional net present value analysis, with regards to ease of implementation in relation to the benefits from being able to measure the total value. Real options analysis is evaluated with a case study of the Swedish online gambling market, and conducted with the binomial framework of Copeland and Antikarov (2003). The authors find the sensible use of real options dependant on the specific situation to which it is applied, i.e. a certain degree of future uncertainty and managerial flexibility is necessary for justification of the increased workload.

Can landscape architecture be seen as an economical asset rather than as a cost? Can well designed outdoor environments affect real estate values? This study investigates the economical value of landscape architecture and its influence on real estate prices. Research results on the relation between landscape architecture and real estate values are here compiled together with a survey made among players on the Swedish real estate market of their attitudes towards the problem. This study shows that the players on the Swedish real estate market often are unaware of the economical effects of landscape architecture pointed out in the compiled research. The study also shows that to use this information in actual projects several steps need to be taken: better knowledge of the problem, more and better compilations of research results, effective channels to spread the compiled information, proper employment and implementation of the knowledge. Extended knowledge of the relation between landscape architecture and real estate values will result in new ways of making money on outdoor environments. This would in turn have consequences for how the real estate business treat outdoor environments and how landscape architects work. The study is divided into four main questions: 1: Is there a relation between good landscape architecture and real estate prices? 2: What is the view of the players on the real estate market in this matter? 3: Is there more knowledge, research and practical models at hand? 4: What future steps can be taken to broaden the knowledge and apply it to real situations?.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.