The purpose of the thesis is to describe controlling and its function in a real company. Focus is specifically on the cost of imbalances and the analysis of their origin. The theoretical part serves as a basis for understanding the real processes in a company, followed by their evaluation and proposals for improvements in the scope of cost management.

Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. There is also evidence of unrealized earnings influencing dividends and share price development related to fair value accounting in a procyclical manner. The purpose of this study is to enhance knowledge about whether fair value accounting in listed Nordic investment property companies causes procyclical effects on dividend payout and stock market behaviour. To fulfil this purpose, a quantitative analysis of financial reports and share prices of listed Nordic investment property companies was conducted. This study confirms that fair value accounting has a strong influence on dividends and share price development.

This diploma thesis deals with precise design of Brokaw BandGap voltage reference comparing with MOS references. There is STEP BY STEP separation and analysis of proposed devices, using Monte Carlo analysis. There are also presented the methods for achieving a lower deviation of the output voltage for yielding device, which needs no trimming.

This dissertation deals with the securities portfolio optimization. After introducing the definitions, I try to explain the particular investment instruments with regard to returns and risks. The following part provides a theory which tells more about different market risks and returns on the final securities portfolio. Concerning these models the effective portfolio has been set up.

Diploma thesis offers a new approach to the measuring of circular interpolation applicable for measurement of large machine tools. In the thesis is proposed mathematical procedure of evaluation of this method, together with filtration of outlier measurements. Furthermore, there are designed and performed two experiments and in the conclusion of the thesis is composed methodology of measuring, which is using the proposed methodology of evaluation.

The thesis deals with the crime of women in Czechoslovakia. The aim of the theoretical and empirical work is to map the crime of women in Czechoslovakia, namely its occurrence, and to use selected case studies to find out the motives of women perpetrators, who were victims, and apply selected theories of crime to specific cases. In the theoretical part will be introduced basic theories and concepts related to crime , from the sociological, psychological and biological point of view. Given that the work focuses primarily on female crime, the next section will specifically focus on the specificities of female crime and define the types of female criminals with the motives behind the crime, especially with a focus on murder. The last part of the theoretical part is focused on how crime was measured not only in the period of Czechoslovakia, but also how it is measured today, and where it is possible to get information about this social phenomenon. The empirical part of the thesis is devoted to the research itself, in which both qualitative and quantitative data were used. It also includes research on historical archival research, as it was worked from sources from archives. In the empirical part of the thesis, we are already working with specific data, namely data that map women's crime in...

Syftet med projektet är att analysera avvikelser mellan beräknad och uppmätt energianvändning för ett antal flerbostadshus i Stockholm. Detta är ett ämne som har uppmärksammats av myndigheter och företag, samtidigt som att energikraven blir ständigt tuffare. Av Sveriges totala energitillförsel används cirka 40 procent för drift och uppvärmning av byggnader, vilket innebär att byggsektorn bör arbeta aktivt med att minska energianvändningen och spela en stor roll i omställningen mot klimatneutralitet år 2045 för Sverige. Målet med projektet är att identifiera bidragande faktorer till avvikelser mellan energiberäkning och energianvändning för utvalda projekt, samt att ta fram förslag på förbättringsåtgärder som bidrar till förbättrade energiberäkningar och minskad energibehov. Metoden som används är att först analysera storlek på objekten för att sedan analysera den totala avvikelsen för dessa objekt på årsbasis och månadsbasis. Den totala avvikelsen analyseras på årsbasis, sedan kartläggs den månatliga förbrukningen i fyra poster: fastighetsel, värme, tappvarmvatten och hushållsel. En ny simulering och energiberäkning utförs på ett utvalt projekt med fokus riktad på orsaker till avvikelser. Resultatet visar att den mest bidragande faktorn till avvikelser är högre VVC-förluster, högre inomhustemperatur under uppvärmningssäsongen, lägre internvärme och högre ventilationsflöde. Vidare visar studien att det är möjligt att hitta orsakerna till avvikelse genom att enbart undersöka mätdata, om det är bra mätningsunderlag. / The purpose of the project is to analyze deviations between calculated and measured energy consumption for several apartment buildings in Stockholm. This is a topic that has been brought to the attention of authorities and companies, while at the same time the energy requirements are becoming increasingly tough. About 40 percent of Sweden's total energy supply is used for operation and heating of buildings, which means that the construction sector needs to work actively to reduce energy consumption and play a major role in the change towards climate neutrality in 2045 for Sweden. The aim of the project is to identify contributing factors to deviations between energy calculation and energy consumption for selected projects, and to develop proposals for improvement measures that contribute to improved energy calculations and reduced energy consumption. The method used is to first analyze the size of the objects and then to analyze the total deviation of these objects on a yearly and monthly basis. The total deviation is analyzed on an annual basis, then the monthly consumption is mapped into four items: real estate electricity, heating, domestic hot water and household electricity. A new simulation and energy calculation are performed on a selected project with a focus on causes of deviations. The result shows that the most contributing factor to deviations is higher VVC losses, higher indoor temperature during the heating season, lower internal heat and higher ventilation flow. Furthermore, the study shows that it is possible to find the causes of deviation by examining measurement data only if there is good measurement basis.

The ability of several psychometric instruments to differentiate between criminal and non-criminal subjects was investigated. The subjects in the study consisted of fifty male individuals between the ages of 18 and 55, half of which had been convicted of one crime and half of which had no history of criminal activity. The tests administered consisted of the Psychopathic Deviation Scale from the Minnesota Multiphasic Personality Inventory (MMPI), the Psychopathic Deviation Scale of the Clinical Analysis Questionnaire, and two tests designed by the author. The author's tests consisted of the Test of Criminal Cognitions which evaluated antisocial thought patterns and cognitive flexibility, and the Social Semantics Test which assessed individual role definitions. The Test of Criminal Cognitions was administered as a part of a structured interview, and all other scales were administered in a paper and pencil format. The results indicated that the Psychopathic Deviation Scale of the MMPI, and a portion of both the Test of Criminal Cognitions and the Social Semantics Scales differentiated between the groups at the .05 level or better. These findings indicated that criminals tend to be significantly less flexible in their thought and tend to view others in a much more narcissistic manner than non-criminals. The results also indicated that these tests can be utilized to discriminate between criminals and non-criminals. It was additionally noted that the Psychopathic Deviation Scale of the Clinical Analysis Questionnaire did not consistently differentiate between the groups and should not be considered a valid instrument for discriminating between these groups.

Examensarbetet är en fallstudie där en undersökning utförs kring varför det verkliga utfallet överstiger produktionskalkylen i ett byggprojekt och hur platsledingen kan påverka utfallet.   Syftet med arbetet är att belysa vikten av en väl fungerande platsledning samt vikten av att ta fram noggranna kalkyler för att hålla budgeten i ett byggprojekt. Detta uppnås genom en fallstudie där ekonomiska avvikelser identifieras och orsaker till dessa fastställs. Orsakerna till avvikelserna kategoriserades enligt följande: Kalkyleringsfel Kontofel Ändring av metod Tillval Hantering De resultat som uppnåtts visar att den största orsaken till avvikelser sker på grund av felkalkylering, följt av metodbyte. Den största enskilda orsaken fastställdes som kalkylering av systemform, som används vid gjutning av betong. I snitt ökade kostnaden med 340 % vilket resulterat i en felräkningskostnad om ca 870 000: -.  Vidare fastställdes att platsledningen kan påverka de totala avvikelserna i ett byggprojekt med ca 40 %. Sammanställning av den intervju som genomfördes för platsledningen på de granskade projekten visar att den största orsaken till avvikelser ligger i bristande projektering. De rekommendationer som ges är att vara konsekvent vid kontering så att rätt kostnad hamnar på rätt konto, det förenklar avstämningar och prognoser.  Arbeta för en dynamiskgrupp där det finns ledaregenskaper, administrativa kunskaper och byggtekniska kunskaper. / The thesis is a case study in which a survey is carried out on why the actual result exceeds production estimate of construction projects and how the site management can affect the outcome. The aim is to highlight the importance of a well-functioning site management and the importance of obtaining accurate calculations in order to keep the budget in a construction project. This is achieved through a case study where economic deviations are identified and causes of these sets. The causes of deviations were categorized as follows: Calculation errors Account error Change in method  Option Management The results obtained show that the major cause of deviations is due to miscalculation, followed by the change in method. The biggest single cause was identified as costing systems form, which is used in casting of concrete. The average cost increased by 340% which resulted in a miscalculation by 870 000:-. Furthermore was determined that the site management has the authority to affect the total deviations of a construction project by about 40%. Summary of the interview, which was conducted for the site management on the projects audited shows that the biggest cause of deviations is the lack of planning. The recommendations given are to be consistent in posting, so that the right cost is at the correct account, it simplifies reconciliation and predictions. Working for a dynamic group where there are leadership skills, administrative skills and build technical knowledge.

Net asset value (NAV) is commonly used to represent the value of a property company. For listed property companies a secondary valuation occurs simultaneously as the company’s stocks are traded on the stock market. Historically, a deviation between the NAV and the market capitalisation has been found for property companies implying that the stock market values the company differently. This thesis examines the deviation to NAV for 14 Swedish listed property companies during 2006-2015. The examination explains the deviation from the basis of a rational and an irrational approach. The thesis investigates empirically which factors that have affected the deviation by the use of a panel data regression analysis. The rational approach investigates the impact of company-specific, share-specific and corporate governance variables. The results of the thesis show that the rational variables can explain the deviation to NAV to some extent. The main contribution comes from companyspecific variables. Larger companies, companies focused on fewer locations, companies with a better reputation among asset managers and companies with a higher amount of insider ownership are negatively correlated to the discount to NAV. These company characteristics thus suggest a decrease in discounts to NAV (increase in premiums). At the same time companies with a higher loan to value, focus on property type and systematic risk increase the discount to NAV (decrease in premiums). The final rational model produces an adjusted R-square of 37.4% for the Swedish listed property market during the investigated period. The irrational approach investigates the impact of noise traders. The results show that the contribution of market sentiment is significant. The confidence indicator for the households has the greatest impact on the discount to NAV and an inclusion of the variable increases the adjusted R-square to 53.6%. An investigation into the justification of using the Noise Trader Theory is conducted and concludes that the use of a proxy for market sentiment is justified. / Substansvärdet (NAV) används ofta för att representera värdet av ett fastighetsbolag. För börsnoterade fastighetsbolag sker samtidigt en sekundär värdering eftersom deras aktier köps och säljs på aktiemarknaden. Historiskt sett har fastighetsbolagens substansvärden skilt sig från börspriserna av deras aktier vilket tyder på att aktiemarknaden värderar bolagen annorlunda och det uppstår då en substansrabatt eller substanspremie. Denna uppsats utvärderar detta fenomen för 14 svenska börsnoterade fastighetsbolag under åren 2006-2015 utifrån en rationell och en irrationell utgångspunkt. Uppsatsen testar empiriskt vilka faktorer som påverkar skillnaden under perioden genom en regressionsanalys med paneldata. Den rationella utgångspunkten undersöker effekterna av variabler knutna till företaget, aktien samt företagets bolagsstyrning. Resultatet visar att rationella variabler kan förklara substansrabatter och substanspremier till en viss grad. Det största bidraget kommer från de företagsspecifika variablerna. Större företag, företag fokuserade på ett mindre antal orter, företag med ett bättre rykte och företag vars styrelse har ett stort aktieinnehav tenderar att ha en minskad substansrabatt alternativt en ökad substanspremie. Å andra sidan tenderar företag med hög belåningsgrad, ett fåtal fastighetstyper och hög systematisk risk att ha en ökad substansrabatt alternativt en minskad substanspremie. Den slutliga modellen av rationella variabler genererar ett justerat R-square om 37,4% för svenska börsnoterade fastighetsbolag. Den irrationella utgångspunkten i denna uppsats undersöker variabler knutna till ett irrationellt handlande. Resultatet visar signifikant utfall för irrationellt handlande, där en konfidensindikator för hushållen visar störst inverkan och genererar ett justerat R-square om 53,6%. Uppsatsen undersöker möjligheten att använda irrationellt handlande som förklaringsvariabler till varför substansrabatter och substanspremier uppstår. Resultatet visar att det är motiverat att inkludera irrationella förklaringsvariabler.