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.

Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

This Master's Thesis studies the attitude that library employees have regarding a sex and gender-neutral treatmentof their clients. The analysis is based upon replies to a questionnaire which was submitted though channels directedat library employees, like BIBLIST and BiblFeed. The respondent?s replies contained a number of welldevelopedcomments making the resultant analysis both quantitative and qualitative in nature.In performing the analysis a theoretical framework combining Hirdman?s gender system with symbolic interactionismhas been used together with literature about gender roles.The questionnaire showed that gender neutrality is a complex concept that can be interpreted in many differentways and is therefore easily misunderstood. It is obvious that sex is an important category when respondents aredealing with their clients, but also that sex and gender are problematic concepts which respondents find difficultto know exactly how to relate to.

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..

This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .

There is a lot of research made on second language (L2) learning (Jesney, 2004). However the relationship between foreign accent, intelligibility and acoustics within pronunciation tutoring is quite an unresearched area (Thorén, 2008). The aim of the study was to analyze how a course in Swedish pronunciation affected foreign accent, intelligibility and acoustics among L2-learners of Swedish. A total of 41 people participated in the study: 16 L2-learners, 4 native Swedish speakers consisting a control group and 21 perceptual assessors with Swedish as native language. The L2-learners foreign accent and intelligibility were rated by the listeners before and after a course in Swedish pronunciation on an eight-point Likert-scale.

During the last decades, brand equity has been a priority topic for both practitioners and academics. In accordance with the structural changes in the economic settings caused by the so-called "new economy", corporations being confronted with a shift on perceived business value structure from tangible assets to intangibles. On the other hand firms increasingly are adopting more responsible behaviour towards their societies. In this context, one critical question is to understand how corporate conduct may affect brand equity. The purpose of this study was to find how brand equity (BE) measurement methods embrace corporate responsibility (CR), based on a literature review.

The knowledge of value-enhancing factors in condominiums is very important for real estate agents when valuing condominiums, but it is also of interest to the owner for an upcoming renovation and sale. Previous research has sorted out the most fundamental factors affecting value of condominiums such as location size, age and condition.The purpose of this paper is by consumer?s actual preferences regarding various attributes identify the most value-adding factors in condominiums. Thereby we want to add and nuance previous research.This has been done through a quantitative method in which possible buyers have ranked how various attributes affect their willingness to pay. The results were analyzed and the median of the various attributes have been recognized.The result shows in accordance with previous research that the location is the primary value-adding factor.

This paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

The main purpose of this Master?s thesis is to investigate how the transfer from academic studies into professional life is experienced in retrospect by professional librarians. The aim is also to examine in which context the studies in library- and information science in Sweden has been formed. To attain the purpose of the thesis four main questions is being asked: In which context has LIS-studies from the period 1993-2007 been formed? Which competence does the professional librarian consider to be the most fundamental in professional life? Does the professional librarian experience that the knowledge attained from LIS-studies is sufficient for the actual tasks? Which are the differences between tasks at different types of libraries? The study is performed through a questionnaire survey in which 94 professional librarians express their experiences of their LIS-studies in retrospect.

This Master's Thesis studies the attitude that library employees have regarding a sex and gender-neutral treatmentof their clients. The analysis is based upon replies to a questionnaire which was submitted though channels directedat library employees, like BIBLIST and BiblFeed. The respondent?s replies contained a number of welldevelopedcomments making the resultant analysis both quantitative and qualitative in nature.In performing the analysis a theoretical framework combining Hirdman?s gender system with symbolic interactionismhas been used together with literature about gender roles.The questionnaire showed that gender neutrality is a complex concept that can be interpreted in many differentways and is therefore easily misunderstood. It is obvious that sex is an important category when respondents aredealing with their clients, but also that sex and gender are problematic concepts which respondents find difficultto know exactly how to relate to.

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Denna studie visar hur valet av metod och värderarens antagande påverkar värderingen avbyggrätter. Inledningsvis studeras ett antal faktiska värderingar med avseende på användametoder och antaganden. Vi finner att fastighetsvärderarna i regel använder ortsprismetodenvid värdering av byggrätter, som komplement används ibland en kalkylbaserad metod. Detvisas att fastighetsvärderarens antaganden om framtida bebyggelse i hög grad påverkarvärderingen. I mindre utsträckning påverkar valet av värderingsmodell..

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".