The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

Belöningssystem och dess utformning diskuteras både i organisationer samt forskningsvärlden. Att utforma ett fungerande belöningssystem är problematiskt och det är många faktorer att ta hänsyn till. Butiken och dess miljö är en viktig faktor i ett dagligvaruhandelsföretag för att skapa bästa upplevelsen för kunden. Butikschefen ansvarar för att skapa detta samt för att butiken ska fungera systematiskt. Men hur är ett belöningssystem utformat till butikschefer i ett dagligvaruhandelsföretag? När belöningssystem utformas finns risken att det inte leder till önskande beteenden.

A protection helmet for young people (3-7 years) in winter environment has been developed in this thesis. The result is a concept proposal for development at STIGA Sports AB in Eskilstuna. This thesis work has been performed during 20 weeks, for a Master of Science in Product and Process development at Mälardalen University Eskilstuna Sweden in September 2009 to January 2010. The helmet is shown as a CAD model with detailed solutions to the outer shell, interior and adjustability (in sizes 50-56 cm) which are the three focused areas in the development. Also a physical model in scale 1:1 has been developed and is shown in this thesis work.To achieve the best result possible the process started with an analysis of the market and the product.

The examination has been performed at Bjerking AB, which is an architectural and engineering company. Bjerking AB has the ambition to be a member of Green Building.The Green Building program developed in year 2005 by The European Commission, the program is an environmental system with the aim to improving energy efficiency within the sectors of non-residential buildings. The minimum requirements to participate the program are following: in new-built buildings the calculated energy consumption must be 25 % lower than the requirements in the BBR (Building regulations) and in refurbishment the reduction must be 25 % lower than before the optimization.The aim of this study has been to examine and review the company Bjerking AB's energy efficiency work in the project of building the school/kindergarten S:ta Maria Alsike, where the goal is to get this building Green Building classed. A description of requirements to become a member of the Green Building has also accomplished in the thesis.The methods performed in this study are literature review, searches on the Internet, studies on the project database for facts/values, calculation of energy consumption and interviews of members of the Green Building. The following issues have been dealt with in the report;-          Did the building in the project manage the requirement to achieve an   energy consumption that is 25% lower than the requirements in BBR?-          What technical measures/system was selected in the building?-          What kind of cooperation was the project based on?-          What is required for consultancy companies and real estate owners to become members of the Green Building?The study of the project and calculation of estimated energy consumption in the building, give the result 47 kWh/m2, year.

The main aim of my research essay is to examine two congregations, one in Sweden and one in Democratic Republic of Congo, how theology and the life in the church shape the cultural context. The analysis uses semi-structured interviews of two pastors responsible for organizing the Easter celebration in their churches. The interviews serve the purpose to reveal how they apply theology in their context, how they interpret the Easter celebration liturgically in relation to the early church and how they perceive the cultural development in the congregations Easter celebration 2010-11. To give complementary insights to the interviews I use computer-aided interviews with members of the congregations. The methodological approach is based on a study of contextual theological theories, Easter traditions in the early church, Easter theologies and then applying these theories in the interviews.

Miljöutvecklingen på de svenska golfbanorna går ständigt framåt, mycket beroende på strängare direktiv i form av mer miljötillsyn och begränsade möjligheter att använda bekämpningsmedel. Golfbanor är viktigt för det svenska näringslivet, som ger jobb, ökad biologisk mångfald och friskvård bland annat. För att kunna utveckla och förbättra golfbaneskötsel är det viktigt med utbildning. Detta har förändrats radikalt från 1980-talet till idag. Utbildning inom skötsel av golfbanor började inte komma förrän på mitten av 1980-talet och utvecklades något under 1990-talet. Under 2000-talet har även utbildning börjat ges på universitets- och gymnasienivå. Golfbanor har länge förknippas med att ha en stämpel av ?miljöbov?, vilket växte sig allt starkare under 1980- och 1990-talet.

Abstract ? ?Aggregate complaints in banks MIS?Date:                       June 8th 2012Level:                      Master thesis in Business Administration, 15 ECTSInstitution:                School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                  Abdulla Ahmed Ibrahim         Alexis AnderssonTitle:                       Aggregate complaints in MIS ? A case study of Nordea BankTutor:                      Carl G ThunmanKeywords:               Aggregate, complaint, dissatisfaction, content analysis, Nordea, MIS.Purpose:                  The paper aims to develop a model of how Nordea Bank can monitor customer dissatisfaction through aggregated dissatisfaction analysis. Furthermore, the study aims to identify improvement proposals in Nordea based on the developed model and conducted interviews.Method:                  This thesis consists of qualitative interviews. Personnel at the local office in Västerås has been interviewed as well as Nordea?s customer ombudsmen, former office employee at Nordea, data analyst, head of customer inquiries, Professor of database technology and also a researcher in language technology.

 På senare år har ett nytt sorts chefskap blivit mer och mer vanligt, ett chefskap där man är både chef och kollega. Detta sätt att vara chef på är vanligt inom många branscher i dag, även inom förskolans värld, där jag är verksam. Att balansera mellan olika roller på ett övertygande sätt är långt ifrån en lätt sak, men de dubbla rollerna har även positiva sidor. Mitt syfte med denna essä, som är baserad på självupplevda händelser, är att försöka reda ut för- och nackdelar med att vara en chef som sitter på två stolar, och att få svar på frågan: Är det möjligt för en och samma person att gå i och ur sina olika roller och vilka egenskaper behöver denna person ha? För att få svar på mina frågor har jag fört diskussioner med den teoretiska litteraturen.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.

A high quality is highly requested in today?s thinnings, since these are the base for continued value development of the forests. Thinning quality often means a minimization of damages on soil, stems and roots during the cutting. One way to reach a high quality is to set up goals that will be followed up after the cutting is made. Self-checking gives information of the machine drivers work and guarantees the customers a good quality of work.

Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

This study is conducted with a focus on managers and its different forms as found in a nation wide Swedish bedroom specialist-organisation, Sängjätten. Leadership is perceived in many forms and depends on a large variety of factors within and outside the organisation. One of these factors is ownership and the characteristics these imply on the forms in which the manager works. Within the studied organisation there were two distinctive forms of ownership regarding to the stores we studied; such as franchising compared to the franchiser owned through a national headquarter, so-called ?self-proprietary stores?.

The purpose of my study has been to find out how mother tongue teachers working in preschools where a majority of the children have a mother tongue other than Swedish make use of fictional children?s books during the mother tongue support lessons. In order to determine this, I am asking the following questions:- What is the range of children's books in the children's mother tongue available at the preschool?- In what ways are the native language teachers encouraging literacy development through the usage of children's books?- How do native language teachers view the childrens? linguistic development as well as the enhancement of cultural identity through the usage of the books?These questions have formed the basis of the methodical approach, which is based on a qualitative research method. The data collection consists of three parts; the observation of mother tongue support, interviews with language teachers as well as with the nursery manager and lastly a survey of children's books in languages other than Swedish at the preschool.The essay has as its theoretical basis the socio-cultural view of learning and development.