The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Today, companies can take advantage of mass intelligence by making use out ofcrowdsourcing. Crowdsourcing is a business model that uses the power of the collective bythe offer of a problem by means of competitions in various social media. The benefit ofcrowdsourcing is that the company gets more creative and creative solutions to the sameproblem, which would not have been possible if the company solved the problem internally.The larger mass gains an insight into the company, which in return also releases power tothe company's development. The study aims to examine the way in which citizens can beattracted to participate in the development of public transport using crowdsourcing. The studyis based on both qualitative and quantitative approach since the study has a qualitative pilotstudy.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

This report discusses questions concerning wear on forest roads. The purpose of the work is to investigate if the wear on the roads will decrease when the speed limit gets lower for the trucks that transport the wood. A normal forest road, class B, was used in the study. In total 5000 m3f timber was transported on the road. Data about the road was measured with a profilograph car before and after the timber transport.

Det sägs att infanteriet vinner striden men artilleriet vinner kriget trots det har svenska armén kanske ett utav världens svagaste bataljonsunderstöd i sina slagkraftigaste bataljoner. Även om riksrevisionen konstaterat att granatkastare m/41 är föråldrad, icke effektiv och personalkrävande finns den fortfarande kvar i tjänst i Försvarsmakten.I arbetet kommer det genomföras en kvalitativ komparativ studie av granatkastare m/41, 2s4 och M224 utifrån de grundläggande förmågorna.Undersökningen fann att granatkastare m/41 i vissa avseenden visar vissa tecken på att vara omodern och relativt personalkrävande i jämförelse med 2s4 och M224. Undersökningen visar däremot även att m/41 har en hög total effekt och full god kapacitet till verkan. .

Previous research in the area of leadership and stress has shown that the leader plays an important role but in what way is still an issue to explore. A qualitative approach was used in this study to develop an increased understanding of the leader's experience of stress using four themes; leadership, stress, control and organizational factors. A total of 12 semi-structured and un-structured interviews were carried out with 6 leaders, three females and three males. The data was transcribed and thematic as well as narrative analysis was conducted.The results indicates that leadership stress is caused by a lack of control and that factors intrinsic to the role as a leader both facilitates and complicates the leaders situation when facing stress..

This thesis was carried out to give some background information to a report of SLU (Swedish University of Agricultural Sciences) for the Swedish National Rail Administration (Banverket). The requested information was to provide basic data for an environmental impact assessment of the construction of the tunnel through Hallandsås. The aim with the thesis work was to discuss and quantify the leaching of nitrate and the emission of nitrous oxide from the soil at the groundwater level established through the tunnel project. The nitrogen related processes that could be affected were described and discussed. The different areas where a decreased groundwater level can cause changes in the nitrogen processes are the wet and moist areas.

Due to excess precipitation that cause runoff, all soils in Sweden naturally leaches nitrogen.High leaching from arable land is an environmental problem when the runoff reacheswaters. In the international agreement, Baltic Sea Action Plan, the aim is to reduce therunoff of nutrients. Sweden has agreed to reduce its load of e.g. nitrogen to the Baltic Sea.One of the proposed measures is an increased use of site-specific N-fertilization, which hasbeen shown to increase nitrogen use efficiency and therefore also reduce the nitrogen runoff.Either yields are increased with the same total amount of nitrogen, or the total quantityof nitrogen is reduced with preserved yield levels, which is profitable for the farmers.The dynamics of nitrogen leaching differs between top dressing applications above orbelow the economical optimum. There is a consensus about a difference in the dynamics,but not about its magnitude.

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The paint market of today is a jungle whit an enormous range of different paint types; there all has different properties and different compositions, some with big influence on the environment and some whit less influence on the environment. It could even be difficult for an expert to always know what should be used on which surface and what would be the best out of the environmental point of view.This work is not intended as a total review of all the manufactures range of colours; only as a deeper dissertation about distemper paint in general, in particular Falu Red Paint. Whit focuses on the environmental issues.The work is especially for those who are ready to paint but don?t know what paint they should chose and people that has a interest in paint and environment, perhaps it also could be of interest for professional painters even when there probably isn?t any big news for them. The information is compiled from the Internet and downloaded brochures from the Internet..

Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

Studien undersökte om det fanns något samband mellan årstid och resultat på ett antal test för fertilitetsfaktorer. Att försöka förutse ett handjurs fertilitet är komplext, inte minst då spermieegenskaperna skiljer sig åt mellan hingstar och även mellan ejakulat från samma hingst. Det finns många funktioner som måste analyseras för att säkert bedöma en oprövad hingsts fruktsamhet. Forskningen på området är begränsad och består ofta av studier med litet underlag eller retrospektiva studier där skötselfaktorer och stoegenskaper kan inverka. Som fertilitetsmått används ofta dräktighetsprocent men detta värde kräver stort underlag för att kompensera för eventuella fertilitetsstörningar hos de ston som används och eventuell bristande gynekologisk diagnostik. Mer kontrollerade studier som fortfarande är representativa för populationen är svåra att genomföra då det är svårt att standardisera levnadsförhållanden för sporthästar.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

With today`s business world, it is very important to deliver the right product with right quality and quantity at the right time. By ensuring that the staff are happy and have the opportunity to work in a workplace with good structure, the company will be able to reach these parameters and at the same time maximize the efficiency.The project has been carried out at Stena Stål AB in Värnamo. The company's main task is to cut, store and deliver production steel and tool steel to processing companies in the surrounding region. Stena Stål AB in Värnamo is one of total 21 companies in the company group Stena Stål. Stena Stål is a part of the Stena corporate group which owns a total of eight different company groups that are spread in about 250 different locations in 14 countries.The purpose of this report is to give Stena Stål AB in Värnamo suggestions on how to design a new facility for tool steel.