The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

One of the city of Stockholm?s main objectives is to have a society completely free from fossil fuels. To achieve this, several investments regarding improvements in energy efficiency and renewable energy are currently being planned or implemented. One of these investments is a project called Hallbara Jarva which is located in the suburbs of Stockholm. The purpose of this thesis is to examine the prospects of an investment in photovoltaic cells from an energy-saving and economical point of view. The analysis is limited to three buildings within Hallbara Jarva and is intended for the property owner.  Solar energy is a type of renewable energy source and is commonly divided into solar heating and solar power.

This thesis investigates the communicative role of scenography in the performing arts for children, with an aim to make the readers understand the ways in which a set design can be optimized so that a young audience can be able to interpret the play and its message.The art of scenography is complex and includes many elements. The research questions can therefore be grouped into three clusters: one artistic oriented (How does the scenographic process work and what is its relation to the scenic piece at large? In which ways may scenography be used to support the desiderate interpretation?), one audience oriented (Which work processes enhances the chances of creating dramatic art that is perceived as meaningful to the audience? On what premises can the semiotics of theatre be used in the performing arts for a young audience?) and last a cluster that focuses on Den magiska cirkeln (The Magic Circle) by ung scen/öst (What is told in the show and how is this portrayed in the scenography? Who is in the target group, and does the audience get the feeling of the performance as intended?).Den magiska cirkeln is used as a case study in the thesis in order to reflect the theoretical material. Methods in the case study includes performance analysis, a survey completed by 178 people in the audience and an interview with scenographer Anna Dolata. 14 performing analyzes of Swedish children?s theatre shows have been made in addition to the case study.The thesis analyses and compares two work logics; the internal logic and the external logic, and it is shown that meaningful interpretations are likelier to happen with an external logical point of view.

Cooling down the indoor air can be done in several ways. One way is desiccantcooling which will be used at the Stockholm Arena. This method is used in airhandling units that use temperature changes and moisture fluctuations in the air. Oneof the steps is to add heat during the cooling process in order to reduce the relativehumidity of the exhaust air. The air passes thru an adsorptions rotor which thenabsorbs moisture from the supply air.

Efter att ha ägt fastigheterna benämnda som Polstjärnan, belägna i stadsdelen Lindholmen på Norra Älvstranden i Göteborg, under många år ställs Wallenstam nu vid ett vägskäl. Med byggnader som åldrats och ett område som utvecklas ifrån dem växte fastighetsutvecklingsprojektet Polstjärnan fram.Syftet med arbetet är således att utreda en framtida utvecklingsplan för fastigheterna som är väl förankrad i området Lindholmen och kvarteret Polstjärnegatan-Karlavagnsgatan. Till att börja med ville jag få en bild av Lindholmen ser ut och vad det finns för planer för fortsatt utveckling i området. Därför kontaktade jag Johan Altenius, planarkitekt på stadsbyggnadskontoret i Göteborg och Anna Eckerstig, byggprojekt och verksamhetsansvarig på Chalmers Fastigheter.För att sedan skapa en gällande utgångspunkt för arbetet har flera personer på Wallenstam intervjuats. I dessa intervjuer har de fått ge sin bild av fastigheterna, dess historik och tidigare tankar på vidare utveckling.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

There are plenty of exciting changes being developed in Tre Högar´s Park, which is located in the district of Linero, eastern Lund. A project group representing Linero If, Lugi Tennis and Linero/Östra Torn Health centre, has been created and is responsible for managing a development project of the Park. Their main focus is to create sports, exercise, health-promotion, health-care, recreation and rehabilitation facilities. They view the park area as having great potential and will transform it into a purpose built park for Health and Exercise. There are various authorities involved with and engaged in the scheme; aside from the project group, the municipality of Lund, The sport association of the handicapped and local schools are being consulted.

The advantages with product placement in blogs compared to traditional media is shown in earlier empirical findings where consumers found blog posts more credible and informative than a corresponding article in a web paper. It can therefore be argued that the informal structure and personal tonality of the blog reinforces the effects of product placement on brand attitude and intention to buy as the consumer has no persuasion knowledge and does not detect the rewriting of the product as commercial.This paper?s overall aim is to provide concrete implications for how to manage product placement on fashion blogs. The purpose of the essay is therefore to investigate the communicative effects of product placement in fashion blogs as well as to examine if a revelation of commercial interest behind a blog posts about a certain brand effects the consumers? attitude towards the blog and/or brand attitude and intention to buy.

The forest owner cooperative has observed difficulties with keeping women as forest advisers/ buyers. This is a problem because the organisation wish to have both men?s and women?s qualifications. The organisation?s purpose in their equality and multiplicity plan is to increase the knowledge and awareness of equality and multiplicity, increase the credibility to the members and customers, and to be well prepared for the future need of qualifications. The purpose of this paper is to identify if there are any conditions that may limit female employees at this particular service.

Due to progresses constantly being made in veterinary medicine combined with increasing knowledge in pet owners, the dogs of today gets older than before. The population of geriatric dogs is there for constantly growing, which makes them an important group of patients on small animal clinics and hospitals. As dogs age, so do their interior organs. Geriatric dogs are prone to several diseases and in this text the author has decided to focus on three of the most common: Cognitive Dysfunction Syndrome (CDS), cancer and osteoarthritis (AO). All of these illnesses are incurable in dogs, but it is important to remember that they are still treatable.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.