Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

Powdery mildew is a serious problem in both field and greenhouse cucumber production and can cause serious infection and radically reduced yields. Today, powdery mildew is the main disease in greenhouse produced cucumber. Disease control should preferably be both efficient and environmentally friendly, which is not easy to achieve at all times. Alternatives to chemical control of powdery mildews are biological control, physical control, non-fungicide control and cultivation of resistant or tolerant varieties. Biological control can be described as the suppression of damaging activities inflicted of a harmful organism by one or more other organisms, which are called antagonists or natural enemies. In Sweden, there are currently no registered biological control products available to control cucumber powdery mildew. The aim of this study was to investigate the effect of two biological control products in order to evaluate their ability to prevent or reduce powdery mildew infection to an acceptable level in greenhouse produced cucumber. In the experiments, different application regimes were also studied.

The purpose with this exam project has been to explore how satisfied the buyers of forest land have been with their real estate broker through the transfer process. The respondents had the opportunity to rate a number of different questions around the current acquisition. A questionnaire with 19 acquisition-related questions was sent to 134 people. People who since 2008-01-01 until today, have acted as a buyer of forest land. 80 responses were achieved and the result shows that the majority of buyers have a high gathered satisfaction..

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The tourism industry in Sweden has expanded in recent years and the increasing industry has meant that customers are in need of a reseller for their trips abroad. Today there are three types of retailers available. These are : Traditional travel agencies , tour operators and online travel agencies.Online Travel agencies are the most modern online option for customers. Their existence has made it easier for the customer and reservation can be made anytime and anywhere. The competition has intensified between the three retailers and the traditional alternatives must find new ways to survive.

Österbyverken is an industrial estate in Östhammars municipality in Uppland, Sweden. Many different activities have taken place on the estate the last 600 years. During the last 15 years both health and environmental studies have been made by different companies. At the most recent study a great increase of metals in Nerån, a river that runs partly through and partly next to the estate, was identified with mass balances. The purpose of this thesis is to accomplish a deepened study about the reasons for the increase of metals in Nerån.

De allra flesta fastighetsmäklare i Sverige arbetar med provisionslön. Syftet med det här arbetet är därför att förhoppningsvis skapa en diskussion i fastighetsmäklarbranschen om det är nödvändigt med provisionslön. Vi har intervjuat sex fastighetsmäklare och bland annat kommit fram till att det är dags för en förändring i fastighetsmäklarbranschen och att det bör föras en gemensam diskussion om lönesättningen..

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

Syfte: Gällande förvärv av kommunala hyresrätter har de flesta diskussioner som uppmärksammats, enligt vår uppfattning, rört ombild¬ningen från hyresrätt till bostadsrätt. Det är även det som teoretiskt finns beskrivet. Därför anser vi att vår studie kan bidra till att belysa fenomenet och öka vetskapen, om att hyres¬rätterna kan byta ägare och de facto byter ägare utan att upplåtelseformen ändras. Vårt syfte är därför att studera hur fastighetsköp gjorda av privata fastighets¬ägare från kommunala fastighetsföretag går till.Metod: Vi har i vår uppsats delat hermeneutikernas synsätt då vi är medvetna om att vår inställning och tolkning av studien kommer att påverka vårt resultat. Vidare har vi tillämpat ett kvalitativt tillvägagångssätt där vår studie grundar sig på intervjuer.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

This thesis explores how the Swedish magazine Morgonbris depicted women's new roles in the workforce during World War I and whether these depictions challenged or upheld contemporary gender structures. The study addresses two main questions, how Morgonbris portrayed women's new roles in the workforce and how this portrayal challenged or upheld contemporary gender structures. And also how the magazine integrated the ideal of respectability to engage and mobilize female workers, analyzed through Ronny Ambj?rnsson's descriptions of respectability ideals. Using Hirdman's gender system theory, which examines the maintenance of gender power structures through separation and hierarchy, and Ambj?rnsson's work on respectability ideals, the study employs a qualitative content analysis of articles from Morgonbris during the war years. By identifying and analyzing expressions of class and respectability ideals, the research uncovers strategies used to engage and mobilize female workers. The results show that Morgonbris portrayed women's entry into traditionally male-dominated labor sectors as a significant shift that challenged established gender roles.