Prior research on the ability of financial ratios to predict bankruptcies has shown a significant difference between the companies that went into bankruptcy and those that survived. This paper investigates whether there is a difference in the prediction ability of financial ratios during the last financial crisis compared to relatively normal macroeconomic environments in which most previous studies have been conducted. We use univariate analysis to compare companies that went into bankruptcy during 2010 and 2011 with companies that remained active. Our dataset consists of 51 failed companies that are matched with 102 companies that remained active. All companies were Swedish limited companies with more than 50 employees and the comparison is made with 26 financial ratios.

Aim: Many people react negatively when they find out that I work as an estate agent. They believe that estate agents earn more money then they should. What many do not know is how hard we must work and that it doesn´t suit someone who is looking for an 8-17 work. As an estate agent I thought it would be interesting to found out why the estate agents have such a bad reputation.Method: This essay is based on the interviews with estate agents and branch organizations but also on newspaper articles about real estate agents. Theory is collected marketing, where I have concentrate on concepts of branding, positioning, communication and image.Result & Conclusions: The factors, which I found in my investigation, that have an effect to the bad reputation are; media, commission, the customers and the bidding.

Real estate managers work in a hard branch with big competition and skeptical customers. For most people, buying a property is the biggest private purchase of their lives. This puts a big pressure on the real estate agent to make the process run smooth. But how does the customer know which real estate manager to choose? We have researched what effect the real estate managers clothing has on the customers? first impression and how clothing affects customers? choice of real estate agents.To answer our questions we´ve done 13 projective interviews with ten customers and three real estate agents, where we showed four pictures with the same person dressed in different styles.

Syftet med denna kandidatuppsats är att beskriva gällande rätt kring om och när en konkursgäldenärs skiljeavtal binder dess konkursbo samt konsekvenserna av detta. I dagsläget är rättsområdet osäkert och enbart grundat på praxis, uppsatsen utreder därför även om lagstiftning eller annan utveckling på området är erforderlig. Det har i praxis konstaterats att en konkursgäldenärs skiljeavtal binder dess konkursbo då tvister gäller obligationsrättsliga anspråk och bevakningsförfaranden är aktuella. I praxis kan vidare konstateras att i tvister av sak- och föreningsrättslig karaktär är ett konkursbo inte bundet av konkursgäldenärs skiljeavtal. Tvister avgörs då i enlighet med konkursrättens tvistlösningsmetoder.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

The purpose of this thesis was to investigate how the distance between real estate manager and the managed item influenced the real estate management process. The overall real estate management within Lantmännen Fastigheter AB was investigated to give suggestions on how to improve the quality of the real estate management within the company. To do this, questionnaires, interviews and observations was performed within the Lantmännen Fastigheter AB organization. Real estate managers answered questions about their role as real estate manager, maintenance planning, decision processes, leasing and strategies within the company.The analysis of the questionnaires, interviews and observations showed that the real estate managers wants to rearrange their spent working hours around on working tasks to spend more time on the tasks that brings income and spend less time on tasks that are unsatisfying and unnecessary. The analysis also shows in which areas the real estate managers want more support and education and that they mostly work with unplanned maintenance.

Computers and business systems are used more frequently in a world where IT gradually is taking over. This is also true when it comes to the real estate valuation process where actors on the Swedish real estate market are using automatic valuation systems for real estate appraisal. But the real estate agents have not yet seen the charm in using these automatic valuation systems for real estate appraisal. Can the real estate agents also use the automatic valuation systems? We developed our three main subjects: the valuation process, an automatic valuation system and the real estate market with assistance from scientific articles.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..

ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..

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.

Every year a number of tenant-owner flat deals are concluded and the availability of real estate agents on the market is today very widespread. It has become increasingly difficult for estate agents to distinguish themselves in a way that makes the estate agent the customer?s choice. Estate agents must have a good understanding of what is important to the customer. An apartment deal is, for most people, an important event in their life.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.