In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Denna studie undersöker hur känslor uttrycks på Twitter i relation till reality-serien The Real Housewives of Beverly Hills. För att kunna göra detta har en metod valts som fungerar bra på att undersöka kulturer på internet, Netnografi. 125 tweets har tematiserats efter känslor och operationaliserats med hjälp av det värdeobjekt som känslorna kretsar kring. Tweeten delades först in som positiva, med kärlek och glädje som känslor. De negativa delades in i äckel, avundsjuka, irritation, ilska och hat.

Syfte:Att kartlägga om en förändring av ett företags kassaflödescykelpåverkar räntabiliteten för företaget. Dessutom undersöks omkassaflödescykelns längd kan säga något om branschlika företags lönsamhet och om omsättningsförändringar påverkar ett företags kassaflödescykel och räntabilitet. Metod: Vi har gjort en kvantitativ undersökning baserad på empiriska data från 11 utvalda företags årsredovisningar. Linjära regressioner har utförts för att fastställa om det finns några samband mellan kassaflödescykeln och räntabiliteten. Slutsatser: Vi har inte hittat några signifikanta samband som stöder deetablerade uppfattningar som finns om att ändringar ikassaflödescykeln påverkar räntabiliteten.

This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that of a special dividend. Moreover, a share redemption could be interpreted as a signal of undervaluation. These two factors lead us to assume that the stock market would react more positively in connection to the announcement of a share redemption. We test this hypothesis through an analysis of the risk-adjusted abnormal return for the observations in the sample.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Advertisers of today are facing a great challenge in a landscape where it becomes even more difficult to break through the clutter and convince consumers to buy their products. In order to succeed, they need to come up with new ways of communicating with their customers. The purpose of this paper is to investigate if micro-blogging could be considered an effective media choice in order to enhance the perception of brand associations and traditional communication effects. The subject is of interest as brands are putting increasingly more resources into this communication channel. However, at the current date the marketing effects of micro-blogging is unexplored in academic research.

Title: ?Content, Contact, Cash?- En kvalitativ studie om framgångsrik marknadsföring viasociala medierAuthors: Andreas Hadzikostas and Helli ShahidiAssigner: NewsroomCourse: Degree thesis in Bachelor of Media and communication at the faculty ofJournalism and mass communication at University of Gothenburg, SwedenSemester: Spring semester, 2010Tutor: Ingela WadbringPages: 49, including two enclosuresPurpose: To elucidate which factors are significant for successful marketing via the social media.Method: Expert interviews, Informative interviews and content analysisMaterial: Interviews with Lena Carlsson at Kreafon PR agency, Peter Baeza at IHM Business School, Eva and Kalle Bodestig at Mandel, Lena Ekman at Saltå kvarn and Rick Short at Indium Corporation.Main result: This study has resulted in both comprehensive and concrete proposals for how Newsroom should work and market themselves, but mainly their customers via the social media tools such as Facebook and blogs. In order for companies to be successful with their marketing, they ought to build a strong, personal and enduring relationship with their customers by being attentive of their target group. The main purpose of the social media is to encourage individuals to interact and conduct dialogue with the participants rather than focusing entirely on one way communication. Furthermore, in order for a company, regardless of size, to be successful in building a healthy relationship with their costumers, they ought to showcompassion for their feelings and needs, as well as providing them with as much information as possible, via all of the selected social media tools to work with.

Sedan införandet av euro som gemensam valuta har interna obalanser inom euroområdet växt sig starkare till följd av reala apprecieringar i speciellt Portugal, Irland, Italien, Grekland och Spanien. Detta har lett till att ländernas internationella konkurrenskraft försvagats. För att få bukt med de interna obalanserna krävs det att länderna återfår sin internationella konkurrenskraft, deras varor måste bli billigare i jämförelse med deras handelspartner. Detta kan komma till stånd genom reala deprecieringar. Hösten 2008 drabbades världen av den djupaste ekonomiska nedgången sedan andra världskriget, något som förvärrade situationen för de krisande euroländerna.Uppsatsen belyser de interna obalanserna inom euroområdet och diskuterar teoretiskt på vilka sätt länderna kan få stånd till reala deprecieringar när det inte finns någon växelkurs att ändra mot de andra euroländerna.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.

Syftet med denna uppsats var att undersöka om RTK ? tekniken (Real Time Kinematik) i framtiden kan komma att användas vid lotsning i Sverige, ombord på fartyg med begränsat vattendjup under kölen.  Squateffekten påverkar fartyg vid passage över grunda partier i farleder och i kanaler. För att minska ner på squateffekten så kan man minska ned på farten eller ändra fartygets trim. Studien har utformats utefter en kvalitativ metod, som handlar om att man väljer att bearbeta och analysera sin information genom att verbala analysmetoder används. Detta har genomförts genom att intervjua ett antal utvalda lotsar som både är insatta samt mindre insatta i tekniken.

In this essay, I have examined and discussed the similarities and differences between christology in the thought of Cyril of Alexandria and Martin Luther, and further, to what extent Luther may have been influenced by Cyril in his doctrines of christology and Christ?s presence in the Eucharist. By reading texts written by Cyril as well as by Luther, I have tried to describe the position of each of the theologian?s. In the next step, I compared the thoughts of Cyril and Luther, and tried to show on both similarities and differences.