The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

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.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts.

Forestry has three main aspects to take into consideration today; economical, ecological and socio-cultural. In order to reach the broad policy goals for sustainable forest management, an increased variety of management approaches are requested. Today clear-cutting is the only method used in 96 % of the managed forests in Sweden. The Swedish National Board of Forestry has therefore initiated a project in order to investigate and develop Continuous Cover Forestry (CFF). This study is a part of this project.

Corporate Social Responsibility (CSR) eller, företags samhällsansvar har blivit ett viktigt marknadsföringsverktyg för att locka kunder och att vara konkurrenskraftig på marknaden. För att detta skall lyckas krävs det att kunderna tror på och visar förtroende för företagens kommunikation. Diverse skandaler har dock uppdagats när företag har ertappats att överdriva vad de gör, i synnerhet inom miljöaspekten. Greenwash är ett relativt nytt fenomen där företag antingen försöker att dölja sin negativa påverkan på miljön eller överdriver sina positiva aktiviteter för en hållbar framtid. På grund av detta har kunders förtroende för företag som marknadsför sitt ansvar försämrats över tid och kan avskräcka företag att fortsätta arbeta med CSR.Syftet med uppsatsen är att ta reda på hur svenska konsumenters förtroende ser ut för företags CSR-marknadsföring inom detaljhandeln och vilka faktorer som kan öka förtroendet enligt kunderna själva.

Sweden?s health care is continuously subjected to economical cutbacks, which results in enormous workloads. To prevent problems that arise in these situations, it is of great importance to take measures to increase the efficiency of the working process. This goal can be obtained by increasing our knowledge of the body, under both normal and sickly conditions. That is, by sharing knowledge of the various medical service units within Stockholm?s county council and thus elaborates diagnostics.

In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material. If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.

The negative trend of newspapers reading gives the owner of several paper manufacturingcompanies in the West worries. Producers should be more concern to strengthen their marketpositions in order to maintain profitability in the paper mills. Holmen Paper is a medium sizedpaper mill company with all of their production in Europe. Sales are mainly made to printingcompanies operating in European countries. In order to strengthen their economic strengthHolmen Paper needs to increase the market share in markets where they have the greatestprofit margins.

During the last couple of years the focus for many businesses have moved from just being price oriented to include such factors as quality, flexibility, service, delivery precision and environmentally friendliness. The shift in viewpoint arises from the increasingly competition on the market and the hard economic atmosphere. It has become more important to differentiate the company and its products to be able to increase market share. The purpose with this master?s thesis was to get a better understanding on how companies (customer to DHL) are reasoning and prioritizing when choosing Swedish carriers.

Titel: Inre och yttre motivation ? En studie om vilka faktorer som motiverar unga medarbetare mest i fyra detaljhandelsföretag Nivå: C- uppsats i ämnet företagsekonomiFörfattare: Joel Lawrence Tribble & Abdi Fatah JimaaleHandledare: Lars EkstrandDatum: 2013 ? JuniSyfte: Syftet med undersökningen är att, med hänsyn till incitamenten som tillämpas i detaljhandelsföretag, studera huruvida det är inre eller yttre motivationsfaktorer som har störst positiv påverkan på unga medarbetares motivation. Våra forskningsfrågor är:Är det inre eller yttre motivationsfaktorer som har störst positiv påverkan på unga medarbetares motivation?Vilka incitament tillämpar företag för att motivera sina medarbetare att utföra önskade prestationer? Metod: Vi har gjort fallstudier på fyra branschledande detaljhandelsföretag, där vi utförde fyra kvalitativa intervjuer med företagens respektive chefer. Vi delade även ut 60 enkäter till de valda företagens respondenter där vi riktade oss till unga medarbetare i åldrarna 15-30 år.

The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.

AbstractCompanies in the Swedish process industry has for a long time spent a lot of capital in high-tech development, which have given them increased ability to compete with high quality and excellent technical knowledge, which has given them greater opportunities to grow on the market. But it?s not enough to achieve success with new products and service; it must also be consistent what market wants and preferably something exceptional. The purpose of this study was to determine the factors that are predominantly success factors and how they may affect the sales target of a new product, in this case Frövi White. Another objective of the study was to examine how Korsnäs Frövi communicates and transforms information as requests and demands from customers into refined material. To obtain relevant information to the study several interviews with respondents from most of the value chain in Korsnäs Frövi has been carry out.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

Due to a constantly increasing competitive pressure it is of great importance to constantly strive for improvements in order to gain competitive advantages. Lean Production is a concept that has been introduced with the aim to minimize waste and increase profitability. The purpose of this report is therefore to investigate how to perform effective planning according to the principles of Lean Production, in companys with customer exclusive products, through a case study at Sandvik Mining and Construction (SMC), and to investigate how SMC kan improve their planning of drifting rods at the production unit in Sandviken.The study started by creating a theoretical framework, to describe the subject planning and planning based on Lean Production. This frame work constituted the base for the case study which took place at Sandvik Mining and Construction, and also for the model and planning tool that has been introduced.The result of the study is partly a general model with factors that contribute to a more effective planning. These factors has beed identifed as SMED, which focuses on reducing set up times and in the end to facilitate the planning.