In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Due to the wide usage of different databases administrated by the Swedish government to keep control over its citizen?s the issue has arisen concerning if this information is subject for other purposes then originally acknowledged. Executives induced in recruitment for labour has over the years extended their need for information accumulated by these systems. Especially data from the criminal records registry are now being used as a normal step in the employment process among a vastly growing spectrum of enterprises and businesses all over the country. This thesis aims to illuminate the subject by grasp to what extent the described behaviour can be considered legally accepted according to the law or if these actions are inflicting with the foundational juridical principles that has to be ensured by the Swedish government due to our constitutional law.A strict jurisprudential method has been applied throughout the entire thesis to ensure the reliability of the results. The diversity of sources has gently been put together to assure the overall quality.

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.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

The intention of this study was to examine the interaction between authorities. More specifically it had a purpose to look at the ongoing cooperation between social workers and staff of special homes of closed institutional youth care. The sanction system for young offenders? reform of 1999 where young people between the ages of 15-17 who have committed serious crimes, can be sentenced to secure institutional treatment instead of prison, aims to counteract the harm which can result from a stay in prison. The social welfare board in the young person´s local authority and the national board of institutional care shall cooperate during the youth?s placement at the special home of closed institutional youth care.

The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor?s use of experts is a difficult task.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

The purpose of this masters thesis is to study two subject gate-ways within the field of Swedish higher education and academic research, concerning structuring and selection of Internet resources to facilitate information retrieval for their target groups, and also to study two co-operation projects in the same field, one national and one European, to see how the co-operation is being carried through and how the gateways in the projects can serve from a wider perspective. The gateways, AGORA and NOVAGate, are being studied mainly by their Web sites and two e-mail interviews with persons responsible for the gateways. Facts about the national project are principally based on an interview with BIBSAM. The European Renardus is being studied out of articles and information on the Web site. From the results of the study it is being clear that the purpose of the gateways is to make a quality-selection of information accessible via the Internet and thereby facilitate for their target groups to find usable information.

Syfte: Uppsatsen ska undersöka hur svenska icke professionella investerare använder årsredovisningen i sina val av kapitalplacering och vilken nytta årsredovisningen har i valet. Uppsatsen ska även undersöka om icke professionella investerare har några problem i tolkningen av årsredovisningar.Metod: Uppsatsen använder både kvantitativ och kvalitativ metod i form av intervjuer och enkät.Slutsats: 50 % av de icke professionella investerarna anser att de har nytta av årsredovisningar vid kapitalplaceringsbeslut. VD-ordet, förvaltningsberättelsen och revisionsberättelsen används mest. Det som upplevs svårast är värderingar i balansräkningen, kassflödesanalys och noter.Förslag till fortsatta studier: Genomföra en liknande undersökning med intervjuer av icke professionella investerare. Ta reda på vilken hänsyn det tas till investerare med lägre ekonomisk kunskap vid upprättandet av årsredovisningar. .

Orsa Besparingsskog has an aim to take nature considerations in relation to the harvested volume and area of the annual felling. Around 15 percent of the acreage and 10 percent of the volume should be set aside. It is important to keep close to those figures to avoid future negative effects on the long-term harvesting planning. The purpose of this study was to use laser scanning data to estimate those proportions. The result showed that the proportion of conservation considerations in the ten selected objects in the study was significantly higher than the target of 15 percent of the acreage and 10 percent of the volume. The result showed a setting aside of 19 percent of the acreage and 17 percent of the volume.

The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.

Denna rapport är resultatet av mitt examensarbete som utfördes på uppdrag av GKN. Syftet med arbetet är att utvärdera manualverken som berör RM12-motorn och i en teknisk rapport beskriva hur manualerna upplevs av den tekniska personalen på Sveriges flygflottiljer. Efterlevs de givna instruktionerna som avsett eller krävs det uppdateringar och/eller förtydligande av manualverken? Arbetet är främst inriktat mot de manualer som berör efterbrännkammarmodulen.Arbetet omfattar studier på flygflottiljerna F7 samt F17. Utvärderingens undersökningsarbete utfördes i form av enkätundersökningar, Semistrukturerade intervjuer/samtal samt observationer av det dagliga arbetet.Det är av stor vikt att teknisk personal följer motormanualerna som avsett, att inspektioner utförs enligt föreskrifterna samt att de angivna skadetoleranserna tas på allvar.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

The aim of this essay is to try to find the differences and similarities of two public librariesin the town of Kristinehamn and the rural community of Vara during the year 1994. Especiallyinteresting was if the different political traditions of the two communities -left wing majorityin Kristinehamn and right wing in Vara- have influenced the forming of the public libraries.The comparison contains accounts from the annual reports produced by the libraries between1987 and 1994, a more thorough study of the activities and interviews with decision makers in1994. The interview with the decision makers indicates that there is a distinct difference betweenthe librarians and the rest of the informants, this distinction shows, that in a tight budgetsituation the librarians prefer not to cut down on staff while the other informants actuallyfavour to make cuts on the procedures handled by the librarians. The general opinionthough, is that they all agree that the role of the public libraries is to defend democratic rights.The final conclusion is that the material of this essay supports the opinion that the idea ofpublic libraries is stronger than the political differences in Vara and Kristinehamn..

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.