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.

De senaste årens långa och kalla vintrar har lett till ett ökat antal halkolyckor. Genom att undersöka halkolyckors utsträckning samt halkskydd som fanns tillgängliga konstaterades det att ett behov av nya halkskydd fanns. Enkäter för att ge svar på användning av halkskydd togs fram och svar från personer i åldrarna 20-65 visade att man överlag inte använde halkskydd. I stor utsträckning berodde det på halkskyddens dåliga kvalité och den negativa stämpeln som fanns på dem . Textila material undersöktes för att finna lämpliga egenskaper.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Human - Technology - Organization (HTO) is a well-established, general unifying concept in the Swedish Accident Investigation Authority (SHK) that represents an approach, knowledge and use of various tools regarding interactions between people, technology and organizational factors. The HTO-perspective is well described in literature but there are few studies on how SHKs staff experiences working according to this method in their investigations. The aim of this study was therefore to describe their HTO-perspective, examine how it is used in the investigations at SHK and describe the investigators experience of working with the HTO-perspective as well as the method's usefulness compared to old methods in accident investigations. A literature study has been conducted in the areas of HTO, Theory of planned behavior (TPB) and safety culture. TPB and safety culture are described in this paper since they highlight the different aspects of a HTO-perspective.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

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.