AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

This report was written as a result of a Bachelor Degree Project at the School of Technology and Society at University of Skövde, first semester 2007. The assigner was Tibrokök in Tibro, Sweden. The commission was originally to design a sliding door concept for kitchen. Later it was expanded to also include bathrooms.During the feasibility study of the project Internet was used as an information source. Kitchen brochures and magazines were ordered from different companies to give inspiration and ideas.

SummaryAt the summer festivals and it?s campsites there are each year thousands of tents left behind. Last year, at the Peace and Love festival in Borlänge, 220 tons of garbage was left behind at the festival area, much of which is tents. 69% of festival goers have at some point left behind a tent on a festival campsite. Many of these tents is purchased very cheaply, for a single festival.

Jönköping Energi AB (JEAB) is a local energy supplier for the county of Jönköping. JEAB also maintain the local Metropolitan Area Network (MAN). They have recently installed GPON in a portion of their network and have connected it to the MAN via an Extreme switch.However JEAB would prefer to use Cisco equipment instead of Extreme since the MAN comprises of Cisco hardware. They require a solution to connect GPON to the MAN with a recently purchased line card (Cisco 7600 ES20) which can be installed in a Cisco 6500 Catalyst switch. There is also a possible solution with an Alcatel-Lucent 7450 ESS-1 switch.

Marketing has been developed and revalued the last years. The consumer today is moreeducated and is therefore able to have higher demands. These requirements together with theincreased competition is forcing brands to find creative ways to reach their target market.Fashion has throughout history contributed to, and been influenced by, changes in society.Through all times, people have used fashion and clothing as a way to demonstrate their socialidentity and to be accepted. Companies in the fashion industry can be successful if theydevelop brands that attract consumers. To achieve this, companies must find newcommunication tools to reach out to the consumer, among these tools, we find the fashioneditorials.Our aim is to investigate whether product placement occurs in Swedish fashion editorials.Through our thesis we want to explore how consumers perceive the editorials and alsowhether if they are used as a marketing channel.The method is qualitative and the study is based on semi structured interviews and a focusgroup interview.

Jällaskolans upper secondary School is situated on a big farm just outside Uppsala. The School is focused on agriculture, forestry, gardening, animal care and science. Jällaskolans staff has whished for a school garden for educational purpose where students can practice their gardening skills and learn more about plants. But most important, a specially adapted outside environment such as a garden, would be a great advantage for the students with special needs. This garden could even be an asset for other visiting school classes in the region.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Title: What drives the customer's choice of packaging and which factors influence the customer's packaging cost? ? in the automotive and manufacturing industriesAuthor: Lena AnderssonSupervisors: Annika Olsson, Division of Packaging Logistics, Lund Institute of TechnologyHelena Claesson, Volvo Logistics ABProblem: Which parameters are important for logistic people to think of when they are going to choose a package?Which cost factors are included in the packaging cost?What kind of added value can an emballage supplier provide their services with?Purpose: The purpose of the project was to study the parameters that drives the customer's choice of packaging and the factors that influence the total packaging cost. The study also consists of a valuation of what an emballage supplier can offer to add value to their services.Method: The study is based on interviews with people who are working at Volvo Logistics and Volvo Car Corporation. Volvo Logistics provide their customers with standard packaging material, which they own and administrate. Volvo Car Corporation is one of their customers.

In many products a compromise between ground clearance and the required space to store the product has to be made. This problem attracted the attention of the authors of this thesis.The objective of this project is to develop a functioning solution to a foldable wheel. The solution should be applicable to several types of product groups. A limitation for this work has been made so that the work only covers solutions for lighter vehicles.The purpose is to drive this project forward, so that a solution can be found. Furthermore the purpose of the report is to clarify how the authors proceeded to design and construct the wheel according to a fixed specification.

This degree project has been carried out by Carolina Rapp and Jenny Tauson, students at Innovation and Design Engineer program at the Faculty of Technology and science at Karlstad University. The project was carried during Spring of 2009 and took 15 weeks of full time work.  Doppelmayr/Garaventa Group is an Austria/Switzerland corporate group and its associated company Doppelmayr Scandinavia lies in Sunne, Sweden. Doppelmayr/Garaventa Group is the world quality and technology leader in ropeway engineering. The degree project goal was to develop a new shaping of a surface lift. There are two kinds of surface lifts, platter and T-bars. The two kinds of surface lifts have some variation in design but only minor differences.

I was assigned to the thesis as part of a project GMA AB (Ground Machinery Applications AB) is running. The project aims to develop a new method for injection of drilled holes in rock walls. Currently, the injections usually involve cement but the basic idea of the project is to replace cement with a supplement called Silica sol.Silica sol is known as a gelling liquid. The gel time is controlled by a mixing of saline. Depending on the amount saline that gets mixed in, the gel time varies.

Sales is the foundation for all commercial business and companies that have the best sales process in conjunction with efficient deliveries will do well in the long run. The author of this report was tasked by the Organisation in South Africa to study new/alternative ways of attracting Swedish companies to South Africa and sell the services of the Organisation to these same companies (defined as the sales process in this report) by analysing how similar international service companies do the same. A benchmarking process has been conducted with four similar service organizations in South Africa to examine how these companies work in comparison to the Organization. Surveys have been used for purposes of this study, as the methodology is well suited to provide the author a view on the opinions, perceptions and experiences of the respondents.The project aimed to develop new methods to attract Swedish companies to South Africa or improve and streamline the existing methods. The aim was also to develop new ways to sell the organization's services to Swedish companies.The study concludes that there is little focus on marketing of services within the Organisation.

Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.