Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The main purpose of this thesis is to analyze why or why not Swedish municipalities implement the gender equality policy ? ?right to work fulltime?. In order to understand this institutional change, the analysis is based on a theoretical framework consisting of two fields: political representation and feminist institutionalism. The study is divided into two empirical inquiries. The first part is based on a quantitative survey that describes the casual relationship between two independent variables; women´s political representation and party ideology, and the dependent variable; political decision about ?right to work fulltime?.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Textilindustrin är en industri som ständigt växer och utvecklas. År 1995 introducerade det japanska företaget Shima Seiki den första maskinen med de tekniska egenskaperna, som gjorde det möjligt att producera ett trikåplagg med complete garment teknik. Denna introduktion revolutionerade tillverkningstekniken för dessa plagg. Denna studie har skrivits som ett examensarbete på kandidatnivå inom Textilingenjörsprogrammets avslutande del på Högskolan i Borås. Studiens huvudsakliga syfte var att undersöka vilket produktionssätt som var mest effektivt tidsmässigt vid produktion av ett plagg i finstickad trikå, ur ett supply chain perspektiv.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Rising complexity in the development of real-time systems has made it crucial to have reusable components and a more flexible way of configuring these components into a coherent system. Aspect-oriented system development (AOSD) is a technique that allows one to put a system?s crosscutting concerns into"modules"that are called aspects. Applying AOSD in real-time and embedded system development one can expect reductions in the complexity of the system design and development. A problem with AOSD in its current form is that it does not support predictability in the time domain.

Feminist initiative ? an idea analysis.On the fourth of April in the year 2005 Feministic initiative (Fi) was created, it was an main response to the slow changes in the Swedish society, which claimed to establish an equal society. Equality has become one of the major indicators of a contemporary democratic society. The Swedish government has long proclaimed to reach this goal, but even though Sweden currently lies in the front among the democratic societies, while you consider equality issues, especially between the sexes, there is still a lot that need to be done in the Swedish society. Feministic initiative began as an organization and established a political party and participated in the election during the year 2006, but failed to reach a place in the parliament.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

Bakgrund Tidigare studier belyser vikten av att företag integrerar marknadsfunktionen och logistikfunktionen, detta då en sådan integration leder till fördelar för företag. När funktionerna är integrerade kan företag bland annat möta kunders förväntningar vad gäller produkttillgänglighet och leveransservice på ett mer effektivt sätt än om funktionerna inte är integrerade. I dagsläget finns endast begränsade studier om hur integration mellan marknadsfunktioner och logistikfunktioner ser ut i praktiken. En empirisk kunskapslucka vad gäller integration mellan marknadsfunktioner och logistikfunktioner i svenska detaljhandelsföretag kunde således påvisas och det är dennakunskapslucka som legat till grund för denna studie.Syfte Denna studie syftar till att analysera om, och i så fall hur, marknadsfunktioner och logistikfunktioner inom svenska detaljhandelsföretag är integrerade.Genomförande För att uppnå syftet genomfördes intervjuer med medarbetare på marknadsfunktionen och logistikfunktionen inom tre svenska detaljhandelsföretag. Dessa företag var Cervera, Glitter och KappAhl.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

Sönderdelning och transport av GROT (grenar och toppar) kräver dyra maskinsystem samtidigt som efterfrågan av sortimenteten varierar kraftigt under året. Det är därför svårt att planera flöden av GROT-flis effektivt och samtidigt välja rätt maskinsystem. AB Karl Hedin är en sågverkskoncern lokaliserad i Bergslagen. De äger fyra sågverk varav tre är sverigebaserade. De levererar även GROT-flis till flertalet värmeverk och har ett behov av ett beslutsstöd som underlättar sortimentets flödesplanering och föreslår maskinsystem. Projektets syfte var att skapa ett användarvänligt enperiodsbeslutsstöd med mål att maximera den totala vinsten och genom detta kvantifiera GROT-flisflödets förbättringspotential. Nio månaders historiska flödesdata kartlades och användes som jämförande testperiod. Genom en fallstudie bestående av två scenarier analyserades optimeringar med månadsvisa, kvartalsvisa och säsongsvisa (9 mån) optimeringshorisonter: 1.

The purpose of this essay is to examine if the municipality has a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project.In Karlstad there is now (2006) a large building project in form of a shopping mall. This project is in its final stage of completion and offers me a suitable case to examine. To undertake the purpose of the essay, the following research question is formulated:Do the municipality have a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project as the Mitt I City project?In an attempt to examine the project and the planning process, three themes are applied. The first theme derives from the hypothesis that the part that initiate the process gets the upper hand as future discussions are taking place in relation to the original ideas.

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

An increased number of participants in the construction industry is asking for accompanying terrain models to the project in order to get a better understanding of the field. When the desire to create buildings that fit together nicely with the surrounding area is increasing, it becomes more and more important to have a broad base of knowledge about the ground on which the building is to be erected. Terrain models are also very useful in the planning of logistics, documentation for landscape architecture projects, and billings for mass calculations.Surveys for creating terrain models can be performed with laser scanning. The advantage of laser scanning is the time-effective surveying, the detailed information as well as the ability of application in complex environments resulting in a cost-efficient project. With this in mind our thesis was defined in collaboration with the company Bjerking AB in Uppsala in order to investigate if there were any softwares suitable for terrain modeling.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.