AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

Background: According to us, obtaining reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

Forensic psyhiatric care protects the society by giving patients care to diminish risks of serious crimes. In their work the nurses use different care methods to help and support the patient in managing his or her life situation. To clarify how a group of nurses describe the nursing process in forensic psychiatric care. A qualitative study based on interviews. Six nurses were interviewed about their work in four different forensic psychiatric care units.

 Through teaching, pupils are given the opportunity based on their personal experiences and current events to express and consider their views in relation to others who hold different views. As a result, pupils should be encouraged to get involved and participate in an open exchange of views on societal issues (Skolverket, 2011d, s. 189). To assess pupils orally in the subject of civics in primary education is an unexplored field, which makes this field relevant to explore. There are numerous researchers? who with the help of deliberative methods, formative feedback, formative assessment and studies regarding classroom climates whom all speak positive about using discussion/dialogue in education to upraise and develop learning among pupils.

In order to maintain a high safety level at a nuclear power plant it is important not only to measure the reliability of the components and systems of the plant, but also to investigate how the plant responds to human actions. One of the most hazardous situations in managing a power plant is fire occurring in critical areas. This study concerns the prospect of the local fire brigade to suppress a fire that has started in one of the most critical rooms for maintaining high reactor safety. The model created gives an indication on the possibilities of succeeding in suppressing a fire. In order to get a more reliable fire fighting the following advice are given:- Let the fire brigade go rounds in the plant together with the personnel, during which recommended fire suppressing methods are determined to avoid long preparation time in an actual situation.- Prepare rooms with two subsystems to make them partly with no voltage.- Give the fire brigade better feedback from actual events on nuclear power plants.- Education and training in suppressing fires in electrical equipment.The probabilistic safety assessment strives to be as realistic as possible.

The purpose of this essay has been to investigate if the national test results, in the subject of Swedish B at upper secondary school, are affecting a student?s final grade in varied degree among different teachers. The purpose has also been to investigate if the assessment of these tests is equivalent among different teachers. This particular investigation showed that there are big differences between how teachers grade, in relation to achieved results on the national test. According to the Swedish National Agency for Education, the teacher should take all performance information available into consideration for each particular student.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.

This study examines the effects of a person's appearence on grading. 80 teachers in Swedish have assessed a text, illustrated with a picture of the supposed author. The pictures were varied by attractiveness, personality in looks, and gender. Furthermore, a text illustrated by a drawing and an unillustrated text were also used in the study. The texts were sent to the teachers by e-mail and assessed on a scale from 1-10 and the Swedish grading scale IG-MVG (Did not pass ? Passed ? Passed with credit - Passed with great credit).

The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

The purpose of this essay has been to answer the question of whether or not administrators of economic support perceive that their professional status is ranked lower than that of their coworkers in other fields of the social services. We set out to study whether or not their comparative status differed depending on their use of standardized assessment instruments and if their experience with regards to professional status differed depending on the size of the municipality they worked in. We also wanted to determine in what way (if any) the comparative status manifests itself and what factors influences it.We?ve utilized method triangulation in order to answer the questions posed in our purpose. The quantitative study was conducted using a questionnaire and the qualitative with three interviews.