Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The purpose of this report was to compare two different options for expanding of an existing pig farm. For the time being there are low prices within the agricultural market of pig production, and it is interesting to see if it is worth expanding or not. The two different options this report is based on are: expanding from a herd with 50 sows in breeding gilt production to a herd with 100 sows in breeding gilt production (option 1), or expanding to a herd with 140 sows in breeding gilt production (option 2). The number of pregnant gilts produced per year will stay the same for both alternatives; about 300 pregnant gilts per year. The rest of the breeding gilts will be sold at a weight of 25 kg. The pigs that are not sold as breeding gilts (e.g. castrates, and female pigs that are too small or that have disorders) will be kept on the farm as growing-finishing pigs until 120 kg of live weight, and then sold to the slaughter house. By using the existing buildings, even after the expanding, the investment costs, and thereby costs for housing, were kept as low as possible.

The purpose of this essay is to examine the Swedish people?s level of knowledge about crowdfunding and their incentives and deterrents to crowdfunding investments. Early on crowdfunding was divided into two objectives: reward based and equity based crowdfunding. The division of objectives is logical due to the differencing conditions of the motivation for investors to invest. Supported by theories in crowdfunding incentives, commitment-trust, the prospect theory, and the diffusion of innovations, we aim to establish a comprehensive line of reasoning to support our model of motivation in the conclusive chapter.The results of this essay were achieved by a combined method.

Vocational rehabilitation is an ongoing issue that directly or indirectly affects everyone at a workplace. In recent years, laws and rules have changed. The 1st July 2008 changes were made in the General Insurance Act (SFS 1962:381). These changes have meant that there is now a so-called rehabilitation chain.  The rehabilitation chain contains time frames for when sick people will have their ability to work tested against their normal work or to other jobs. If a person is considered having enough capacity to be able to work he or she will lose their entitlement to sick pay.The aim of our study is to investigate managers? perceptions of the new rehabilitation chain, with a focus on vocational rehabilitation of long-term sick to get them back to work.The method used was qualitative and data collection was done through nine semi-structured interviews.

Homeless adolescents are in Sweden rather invisible, as a group. There is no established definition or description of the problem, nor any uniform terms regarding it. The purpose of this study is to investigate how four different organizations, based on their basic principles, describe the group homeless adolescents. We discuss why the organizations reason as they do, and what it leads to. In order to do so we have performed qualitative interviews with representatives from each organization.

In this essay I have summarized important factors for an effective, but also successful, way to raise and house heifers. This study can be used for other dairy farms to use as guidelines in their process to raise heifers. To let outside heifer growers house, feed and have the heifers pregnant before return, can save a lot of work. But also moneywise, when the care and individual programs makes them strong and increases the growth.The result is a faster breeding and an earlier time for their first calving.In Sweden the heifers tend to be older if you compare with Denmark or United States where the custom heifer raising is well known and growing. One reason can be the Swedish laws regarding outside grassing for all cows during the summer months.

The aim of my study is to look at two specific schools and their work with Internet in the classroom and compare their work to what experts say about how you should educate. The study focuses on how teachers guide the students to be critical to the information they encounter on the internet. What do the experts say? How should the teachers work with Internet in the classroom? What do the teachers say about their work with Internet? What do the teachers say regarding children and the Internet?  To answer these questions I have interviewed two teachers from different schools, which had classes with children 6 to 8 years old. The schools are very different from each other concerning investment on Internet devices in the classroom.

This thesis takes as its point of departure the Swedish governmental family policy and the debate on the proposed reform ?vårdnadsbidraget?. The supporters of the reform present it as something that will increase the freedom of choice for families and benefit the children, whereas the opponents warn for decreased equality and a return to the male breadwinner-model.From a constructivist perspective, language is closely related to power through defining and ascribing meaning to reality. By applying a feminist political theory on the debate within the Swedish national parliament 2007/2008 and conducting a discourse analysis, the aim of this paper is to analyse which concepts are used and how they construct to what makes a family within the political debate ? is there any difference or similarity between the view of the opponents and the supporters of ?vårdnadsbidraget??The main conclusion of this paper is that even though the political ideal and rhetorical concepts differ between the supporters and the opponents, they still constitute the heterosexual nuclear family as an obvious norm in family politics.

FDI har sedan början på 80-talet växt sig allt större och blivit en av de viktigaste tillgångarna till finansiellt och fysiskt kapital i världen. FDI har enligt många studier en viktig funktion för ett lands ekonomiska utveckling, detta gäller främst för outvecklade länder men också utvecklade länder. Studiens mål var att hitta viktiga faktorer som påverkade FDI inflöde till Sub-Sahara regionen. Den empiriska analysen gjordes med hjälp av en OLS regressionsmodell och hade 42 observationer sammanlagt. Huvudvariabeln var FDI/BNP.

The aim of this study was to investigate factors that ex-criminals believe have been of importance to them when they decided to leave a lifestyle of criminality behind. The study was based on eight semi-structured interviews with informants who had committed various forms of crime. Common to all informants is that they are now members in the Swedish association KRIS (In English: CRIS, Criminals Return Into Society), living a life without crime. The stories of the informants have been analyzed on the theoretical basis of social ties, the exit process, role loss, motivation and the life course perspective. Our study showed that the informants have been affected and motivated by various life events that could be identified and pin-pointed during the interviews.

If customers respond differently to a campaign, it is worthwhile to find those customers who respond most positively and direct the campaign towards them. This can be done by using so called incremental response analysis where respondents from a campaign are compared with respondents from a control group. Customers with the highest increased response from the campaign will be selected and thus may increase the company?s return. Incremental response analysis is applied to the mobile operator Tres historical data.

Göteborg Energi has a surplus of district heating during spring, summer and fall. The heat surplus is due to a constant production of waste heat from oil refineries and heat from waste incineration over the year. It would be desirable to increase the demand for heat and the uptime for the newly built combined heat and power generation plant, Rya Kraftvärmeverk. One alternative could be to integrate Rya Kraftvärmeverk with a pellet production facility. By producing heat, electricity and pellet in a joint process the energy use can be decreased.

In cooperation with the Gislaved company Lerocon AB [1], a separation module wasdesigned as a further supplement to the Module System. The aim of theprojectimplementation was that the separation module could be flexible enough to feed themetal pieces, screws, nuts and other items with large variations of size, appearance andmaterial composition. The module should also be cost effective to manufacture.A separation module is a design which is ment to streamline the work in industries withautomation of the lineoperations. The module feeds the details such as screws, nuts, washersand pieces of metal in a continuous flow in which traps separate the details from each other.Traps may vary depending on the purpose and of the details that are fed. Perhaps it isimportant for the user that the detail-orientation is right after the separation module, whichmeans that all the pieces witch aren´t are fed back in return.For companies and industries in lineoperations that can be made more efficient withautomation, are production flow an important watchword.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

In the 2011th Swedish football league three games were suspended because ofbangers that exploded on the terraces. The first suspended match was played by Syrianska and AIK. We have performed an image analysis of two of Sweden?s biggest newspapers, Aftonbladet and Dagens Nyheter, to see how they reported fromthat incident. The reports from the first incident are important because the mediareporting from the first incident might have determined the attitude of the press and the Swedish football association (SvFF) towards the supporters for the remainder of the season.