In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

This thesis in social anthropology is based on interviews with four hunters from the middle of Sweden. It is about how the hunters get their traditional knowledge and how important it is to grow up and live in rural areas for the knowledge and understanding of hunting. The essay is also about the difference between the hunters from rural areas and the hunters from urban areas. It also examines how the rural hunters speak about the true and real hunter..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Detta är en textanalys av svensk kriminalfilm. Den här studien undersöker hur våld skildras i svensk kri-minalfilm, hur våldet motiveras och vilka skillnader det finns mellan kvinnor och mäns motiv, och om våldskaraktärerna innehar stereotypa könsrelaterade egenskaper. Studien görs utifrån ett genusperspektiv med inslag av teorin om intersektionealisering. Textanalysen görs genom analys av nyckelscener i filmen, det vill säga våldsscener, scener där karaktären agerar i enlighet med Bems (1974) maskulina eller femi-nina egenskaper, och scener där karaktären agerar könsstereotypt. Filmerna som analyseras ärHypnotisören (Hansson, Possne, Ohlsson & Hallström, 2012), Snabba cash II (Wikström, Nicastro & Najafi, 2012), Irene Huss - Tatuerad torso (Fälemark, Råberg & Asphaug, 2007) och Solstorm (Rehnberg & Lindblom, 2007).

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Utvecklingen mot ett kontantlöst samhälle medför ständig utveckling av nya betaltjänster. En sådan är kontaktlös betalning vilken innebär att användaren endast behöver svepa kortet i luften över kortterminalen för att betala. ICA Banken är under maj 2015 först ut i Sverige att lansera bankkort med kontaktlös betalfunktion. Studiens syfte är därför att studera processen kring ICA Bankens implementering av ett nytt betaltjänstsystem samt undersöka hur införandet påverkar deras marknadsposition. För att analysera den data som samlats in genom kvalitativa intervjuer och en kundundersökning användes en teoretisk modell skapad av nyckeldelar från Porters (1979) fem konkurrenskrafter, utvidgad av Davis (1989) teori om Teknologiacceptans samt Aaker och Kellers (1990) teori om Varumärkesutvidgning.

Detta är en textanalys av svensk kriminalfilm. Den här studien undersöker hur våld skildras i svensk kri-minalfilm, hur våldet motiveras och vilka skillnader det finns mellan kvinnor och mäns motiv, och om våldskaraktärerna innehar stereotypa könsrelaterade egenskaper. Studien görs utifrån ett genusperspektiv med inslag av teorin om intersektionealisering. Textanalysen görs genom analys av nyckelscener i filmen, det vill säga våldsscener, scener där karaktären agerar i enlighet med Bems (1974) maskulina eller femi-nina egenskaper, och scener där karaktären agerar könsstereotypt. Filmerna som analyseras ärHypnotisören (Hansson, Possne, Ohlsson & Hallström, 2012), Snabba cash II (Wikström, Nicastro & Najafi, 2012), Irene Huss - Tatuerad torso (Fälemark, Råberg & Asphaug, 2007) och Solstorm (Rehnberg & Lindblom, 2007).

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

Network RTK is a real-time technique for accurate positioning with Global Navigation Satellite Systems (GNSS). The technology means the use of correction data from a network of GNSS receivers with known positions (reference stations) to reduce the uncertainty in position for the user´s GNSS receiver (rover). However, this requires that the correction data can be transferred seamlessly to the user in real time. Commonly the corrections are transferred via mobile phones. The Swedish National Land Survey operates a nationwide Network RTK service, where users can receive correction data via GSM or mobile Internet (GPRS).

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Med utgångspunkt i de stora mängder kontanter som hanteras i flera instanser på Gekåsvarje dag valdes uppsatsens ämne. Syftet var att bedöma effekterna av en eventuellinvestering i ett slutet kontanthanteringssystem, för att sedan lämna rekommendationertill företagets ledning.Undersökningen är gjord som en deskriptiv fallstudie med Gekås i centrum. Företagetoch dess behov har utvärderats med hjälp av egna erfarenheter och information från såväl ledning som anställda på kassakontor och i kassan. Kunskap om tillgängliga kontanthanteringssystemhar fåtts från tillverkare, säljare och användare, och för att slutakedjan konsulterades företagets värdetransportör.De vinster med ett slutet kontanthanteringssystem som uppmärksammats är framförallteffektivitetsvinster i form av stora tidsbesparingar vid kontanthanteringen och merrörlig personal, samt en säkrare och mer trivsam arbetsmiljö i kassan. De största kostnadsbesparingarnaskulle uppnås genom att vissa moment hos kassapersonal, på kassakontoretoch för den kassaansvarige försvinner.

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The aim of this master thesis was to create a dynamic model for the processes in a solid fuel boiler of the moving grate type. Another aim with the model was to keep it as simple as possible but still able to catch the dynamics of the processes in the bedplate of the boiler. The creation of the model had its origin from drying and combustion equations used in earlier modeling work of boilers. The represented model has been used to simulate different kinds of disturbances in a boiler and different ways to control the boiler. These tests show that controlling a number of parameters in the bed of the boiler is an effective way to keep the grate stable during disturbances.