AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Title: Predictions and explanation models for bankruptcy in stock-companies ? A study of three failed Swedish companies Author: Tim Svanberg Supervisor: Emil Numminen Department: School of Management, Blekinge Institute of technology Course: Bachelor?s thesis in business administration, 10 credits Purpose: The purpose of the thesis is to find explanation for bankruptcy with the help of prediction models. The purpose is also to add explanation by using Behavioral analysis Method: Quantitative research of bankruptcies using financial prediction models and qualitative study of psychological pitfalls. The study is deductive. Results: I found that it is possible to explain the bankruptcies using the prediction models. The behavioural perspective adds further explanation.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

This report is a bachelor thesis work in the field of product development and design. The assignment has been to develop a solution for roof racks, normally used for cars, to fit on the open trailer models FS1425 and Alugance. The project was implemented by Johan Andersson and Victor Karlsson, students at the Mechanical Engineering program with a focus on product development and design at Jo?nko?ping?s school of Engineering, in spring 2012.The client wants to use transport solutions in the same way as roof racks on cars. The user of such a product is assumed to desire simplicity, safety and an attractive design with an appealing price, which has been a challenge during the thesis work.Pre-studies have been conducted to examine the potential competitors and gain knowledge in the research area.

To invent an optimized product is a complicated process. This process is only half of the work. It is equally important to develop a production system that can produce the product in an  efficient and ergonomic way.After several evaluations of conceptual and detailed drawings a final idea has come to light.The idea intends, to the maximum extent, utilize the facility in a more efficient way through moving assembly lines and stations closer to the flock section and the stock for complete products. To make the production better, stations are placed in more logical places given the assignment they are supposed to accomplish. This improves the material flow radically.

The aim of this study is to examine whether the two factors SMB and HML in the Fama-French Three Factor Model proxy for default risk. The study is based on companies noted on the Stockholm Stock Exchange between 2003 and 2008. These companies are used to create the factors SMB and HML, as well as a default risk factor we call RMS. In a first set of regressions, we examine the explanatory power of the original Fama-French model on a set of portfolios consisting of Swedish companies of different size and book-to-market ratio. The default risk factor RMS is then added to the original Fama-French model.

Stadsmodeller i 3D är en allt mer bidragande faktor inom GIS och vinster i tid för räddningstjänst vid användandet av 3D-GIS har påvisats. Arbetet presenterat i rapporten behandlar nätverksanalyser i 2D och 3D och har utförts på uppdrag av Gävle kommun.  Uppgiften har utförts med två huvudsakliga mål. Det första målet var att jämföra processtiderna för Dijkstras sökalgoritm mellan nätverk (ett mindre baserat på förvaltningshuset i Gävle och ett överdimensionerat nätverk) i 3D och motsvarande nätverk i 2D, för att sedan avgöra skillnaden. Det andra målet var att utveckla en applikation som tillåter vägledning i 3D för besökare från reception till önskad anställd och få rutten visualiserad i en 3D-modell. Arbetet har i huvudsak genomförts med ESRI ArcGIS Desktop 10 och ArcGIS Engine 10 Developer Kit.

In the coming years, organic food waste will be collected in the region of Gästrikland, Sweden. The collection is planned to cover the entire region by the end of year 2007. To start with, smaller amounts are being collected and transported to a central composting plant in Sala. However, a central composting plant in the region of Gästrikland is projected.The objective of this thesis is to evaluate a number of possible methods for composting of organic food wastes regarding their environmental impacts and localization.There are four scenarios for future composting of organic waste that have been evaluated. There are two that consist of membrane composting, either in Sala or in the region of Gästrikland.

The tourism industry is a young industry in Sweden but important for the economy and a large part of the field is mountain tourism. Marketing a place is called destination marketing, which has become a huge phenomenon and an important part of efforts for promotion in the tourism industry. The entrepreneurs in the tourism industry are an important part, as these are a big part of the destination. Their marketing and communication becomes a force to reckon with in order to attract tourists to the area. The purpose of this study is to examine how entrepreneurs through destination marketing reach their target market and with the intention to identify marketing channels that the entrepreneur uses.

In this thesis we study the development of post-earnings announcement drift (PEAD) in the Swedish equity market from 2000 to 2009. By forming portfolios based on the stock price reaction to quarterly reporting we show that the characteristics of PEAD have changed. We demonstrate that negatively surprising companies show a positive drift during a holding period of six months sufficiently large to render the trading strategy unprofitable. This development holds from 2005 and onwards and these results contradict many a study which finds the same portfolio construction to be indeed profitable. We argue that this development is a trend that will not only affect our study but future studies as well..

Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

This thesis describes the redesign ofequipment designed for drying bags thatis used in Fresenius Kabis´manufacturing of their nutritionmedicine in Uppsala. The need of thistask arise during the start of thedevelopment of a new packaging line werethis equipment were meant to be used. Anevaluation of the bagdryers capacity andcapability was necessary.The work started with gathering ofinformation from suppliers of the usedcomponents and from the responsibleengineers for this equipment. Aneducation to learn how the equipmentworked and how to operate it were taken.That was followed by the creation of astudy plan were the tests were plannedto test different parameters effect onthe drying result and to see if thebagdryer managed to handle the bags ofthe correct format in the pace that theequipment should be designed for.The test results detected a need ofdesigning a unit with a function thatholds the bags in place while passingthrough the dryer in order to attainhigh quality results. The results werelater used for optimization of thedesign.

Vårt examensarbete handlar om utagerande barn som har sociala svårigheter i förskolan. Syftet med arbetet var att undersöka vilket bemötande pedagogerna har gentemot utagerande barn samt vilka metoder och strategier som används i arbetet för att integrera dessa barn. I arbetet var vårt mål även att undersöka om de utagerande barnens föräldrar är med i pedagogernas arbete, svårigheter som kan uppstå i arbetet och om eventuellt andra resurser finns tillgängliga för både de utagerande barnen och pedagogerna på förskolan. Dessa presenteras i litteraturgenomgången och diskuteras sedan i samband med resultatet i diskussionsdelen. Genom en kvalitativ intervjuundersökning med sex pedagoger från olika förskolor i södra Skåne har vi fått fram svar på uppsatsens frågeställningar där enstaka verkliga fall har presenterats av de intervjuade pedagogerna..