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.

The Swedish society and welfare model are under constant changes anddevelopment. One of the core areas in this welfare model is the social policy. By analysing the changing role of the organizations in the civil society on a local level with a theoretical typology changes in the roles can be noted. These changes can with a model for ideal types raice questions about bigger changes concerning issues of legitimacy and accountablility. I uses qualitative method including interviews with actors on the local level, earlier reseach in the field and public documents.

To enable the enhancement of the driver's environment in a forklift, an alternative form of steering has been evaluated. An earlier concept with a combined driving and steering wheel has been exchanged to a concept with two driving wheels. A link wheel has replaced the combined driving and steering wheel. The steering is done through differentiation of the velocities of the two driving wheels. The scope of this master thesis is to create a simulation model, create a control program and to evaluate the concept of two driving wheels.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

This study is an attempt to shed light on problems and possibilities of the school library of the Swedish comprehensive school concerning library law and goals of the school and the school library. Many investigations about the role of the school library of the comprehensive school have been carried through. They have all more or less come to the same conclusions. In spite of Swedish library law and goal documents of the school library, the school libraries are often neglected, if not will and commitment are to be found among teachers. Using a model of the school organisation by Gunnar Berg, three cases of school libraries are presented and analysed in a larger organisational and political perspective.

This thesis should be regarded as an integrated research synthesis. The purpose has been to analyse how the literary sociologist Lars Furulands model the literary process correlates in relation to todays book market for fiction. The central problem has been: In what different ways can some of the main actors featuring in Furulands model of the literary process use, produce or provide copyright protected works of fiction which are electronically distributed? Three questions have been considered to penetrate this problem: In what different ways can to judge from some projects which have been carried through at common public libraries electronic works of fiction be provided to their presumed readers? What reasons could there be as it appears in a number of texts that four Swedish authors have chosen to disseminate their works of fiction by the aid of the Internet? Which main functions may, according to current research, be supported by electronic media in connection with editing and retail of fiction? During this study a picture of two quite disconnected processes of publication has materialized. These processes seem to proceed parallelly to each other, without any close contact, in a traditional respectively an electronic circuit.

This thesis deals with the compatibility between analysis software Revit Structure2012 and Robot Structural Analysis 2012. The purpose is to become more aware ofinformation management models to be compatible across different softwareapplications. The structural model is made to be optimal for the compatibility of othersoftware Aim is also to gain an understanding of the transferring methods that exist,and which method is most convenient to use and to examine whether the methodswork in practice. Objective of this project is to make the modeling processtime-efficient for constructors. Models do not need to be structured in severaloccasions in different software; it only needs an optimal model that transfers properlybetween software.The method used in the thesis consist cases where the transferring process isexamined.

The purpose of this thesis has been to develop a tool for modelling and simulating the nuclear plant Ringhals 3. The model should be used to improve the knowledge on the dynamics of the plant. Ringhals 3 is being upgraded to produce more power and a tool for analyzing the new operating conditions is needed.The work in this thesis has consisted of improving and developing an existing model of Ringhals 3 made with the modelling tool Dymola. The model has been validated by comparing the results of a simulated house load transient with data from the actual plant. Validation shows good agreement with data from the real plant.

Sports Marketing is a growing part in the world of sports today. Our main purpose of this paper was to analyze which role marketing plays for an ice hockey organization in the Swedish elite today. For this study we did a case study research on the Swedish team Södertälje Sportklubb, where we interviewed seven people. In addition to the people in the organizations we chose to interview two sport journalists. This research was made from an organizations point of view and all of the interviews were of qualitative character.

Master thesis in Business Administration, Swedish Business School at ÖrebroUniversity, spring semester 2012Authors: Anders Oskarsson & Christian UhlanderTitle: I?m going to make you rich! -With a little help from PiotroskiResearch objective: This paper examines whether a simple account-based analysis strategy,F_SCORE, can improve returns earned by an investor. The results show that F_SCORE generated a69,7 % annual return between 2001-2010 at the Swedish market, which was better than the furtherdeveloped model A_SCORE. Overall, the evidence suggests that the market does not incorporatehistorical information into prices in a timely manner.Methodology: The foundation for this thesis is based on a quantitative approach and empiricalmaterial is gathered from Thomson Reuters Datastream for the Swedish market..

Organisations tend to focus more and more on product and process development to increase their competitiveness. Several major organisations, among them ABB, have developed models aimed to more effectively control and manage product development processes. ABB is using its standardised model ABB Gate Model for this. The purpose of this thesis is to analyze how the introduction of ABB Gate Model has affected the outcome of decisions and also the decision-making in the product development process. The study is limited to elucidate the version of ABB Gate Model handling product development projects.

The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.

AbstractIt is important to choose which spare parts to keep in stock. With the right spareparts in stock the costs for inventory and production loss will decrease. Cavalieri et al. (2008) highlights that the balance between inventory cost and production loss is underestimated.  It affects the company and must be considered before decision on purchase.The problem with spare engines is that they are all more or less critical for the production. That can be a reason for why no previous research targeting engines and classification of with engine should be kept in stock has been found.

This essay takes its point of departure in the need for modern day public libraries to legitimize their place in today?s society. Societal changes call for constant reinvention of libraries and as part of this reinvention, new light is being shed on the public library?s role as a meeting place. By investigating contemporary debate articles published in Bibliotek i samhälle and Biblioteksbladet, two major Swedish library magazines, this essay aims to categorize and compare different conceptions of the library?s function as a meeting place.