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.

Equality between men and women has as an ideal won an increasing impact on the contemporary Swedish society and has established as a factor influencing all areas of society from politics to business and private life. The focus of this essay is to explore the impact of equality on hegemonic masculinity and relations of masculinities. The aim of the essay has moreover been to investigate the consequences of an increased focus on men and critique of masculinity due to a growing influence of feminism and women?s movement in Sweden. The study is based on interviews with four members of staff working in a men?s clinic for sexual and reproductive health in Stockholm, Järva Mansmottagning.

In the tropics, logging and wild fire can result in degraded secondary forests with lower biodiversity than in the natural forest. One way to limit forest degradation is to rehabilitate the present large areas of secondary forests. However, there is a lack of knowledge concerning the ecology of tropical tree species and further studies would be advantageous for future rehabilitation efforts of degraded rainforest. The objective of this study was to investigate how mother trees in secondary forest and different site factors affect the abundance and spatial distribution of natural regeneration of non-pioneer tree species in a tropical rainforest in Sabah, Malaysia. The study took place in the INIKEA Forest Rehabilitation Project area, which suffered from wild fire in 1983 and has been selectively logged over both before and after the fire. Natural regeneration and site variables were inventoried in plots, while mother trees were inventoried in the whole survey area.

South Africa has been among the top ten wine producing countries for at least 20 years. Even though the land under grapevines is decreasing globally it is still increasing in Africa. The awareness of environment has strengthen the last years and South African producers experience a high demand of environmentally friendly produced wine, especially from the European market. This demand was the driving force behind the development of the world unique sustainability certification, Integrated Production of Wine (IPW), which is inscribed in the South African legislation. What makes this certification unique is that consumers can trace their product all the way back to the farming practices owing to the identity number specified on the IPW Integrity & Sustainability seal on certified products.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

This bachelor thesis is intended to gather the knowledge and experimental data on the winter wheat crop production relevant for Swedish conditions, with focus on sowing time, row spacing and seed rate. This essay is a literature study with a minor component based on interviews with farmers producing winter wheat. The work is divided into a background part where basic knowledge of winter wheat physiology, development and environment interactions are described and one part where results of field trials studies are presented. Optimal date of sowing winter wheat depends on annual weather variations. Because it is difficult to forecast the weather the choice of sowing date should be based on weather statistics, production experience and previous results depending on sowing date.

To perform a historical record of Beijers Park's development to date is about securing the tracks back in time. The historical record about the park tells not only the history of the park but the city, district, local residents and art of gardening. As the historical story is documented the necessary base for establishment of any care plans in the future and the base for cultural and historical value the park is made. Beijers park can in such work be treated alone or as part of the context of parks that were built during the same era in Malmö's history.Beijers park origin from the era of the late 1800s, when the entire green structure in Malmö changed. The park area today covers 12 hectares and is located in the district Kirseberg.

Den första svenska CFC-lagstiftningen trädde i kraft den 1 januari 1990 och har sedan dess genomgått flera omarbetningar. Syftet med de svenska CFC-reglerna är att förhindra skatteplanering med bolag i lågbeskattade länder och på så sätt försvara den svenska skattebasen. I kort innebär de svenska CFC-reglerna en möjlighet att beskatta ägaren till ett i utlandet beläget CFC-bolag löpande för dess inkomster från CFC-bolaget.EG-domstolens dom Cadbury Schweppes föranledde att flera av medlemsländerna, däribland Sverige tvingades ändra sina CFC-lagstiftningar. EG-domstolen konstaterade att CFC-lagstiftning utgör en inskränkning av etableringsfriheten och skall förbjudas såvida CFC-bolaget inte utgör ett rent konstlat upplägg och då etableringen sker i syfte att undvika nationell skatt. CFC-beskattning får inte vidtas om det kan visas att det föreligger en verklig etablering från vilken det bedrivs en faktisk ekonomisk verksamhet.

Nature conservation has for a long time been founded on the assumption that high ecological values depend on low human impact. In Sweden this has led to forests with these characteristics being strictly protected from human influences. However, it is also known that historical land-use can enhance ecological values in forests. Mountainous forests in Sweden, which have not been affected by modern forestry, have for a long time been considered as untouched by people. However, forest history research has in recent years shown that even these areas have been used by people for a long period of time.

Today we have more game species than ever before in our landscape, both regarding number of species and number of individuals. The increasing number of wild species is an increase in game recourse for the countryside. The increase of game species, however, has negative effects on forests and agriculture land. The negative effects for forestry are damages on economic important trees, due to losses in production and quality. However there are ways to decrease the damage on valuable and important trees.

The farming system is the basis of human existence through its production of provisions for man. By a continuous exchange of information, energy and material, between the ecosystems and the social systems, the farming system becomes an emergent property. The system's own properties, in the sense of farming methods, circulations and institutions, evolve through an adaptive process. Understanding this process and constantly learn from it, is the starting point for creating a sustainable development within farming systems. Thus, future farming system has to develop strategies that produce food provisions while at the same time takes into consideration the ecosystem's resilience and its integrity, but which also enables an ethical discussion. The institutions within the farming system are understood as links between the ecosystems and the social systems.

Open pit mining creates huge amounts of tailings and waste rock deposits. Due to it's content of sulphide minerals, predominantly pyrite (FeS2), there is a risk of oxidation and formation of acid water containing heavy metals, known as Acid Rock Drainage (ARD). To prevent the process of oxidation, the tailings and waste rock have to be reclaimed. The most commonly used methods of reclamation are a coverage of water or soil. Mining also results in a large-scale interference in the landscape that will make an eternal change of its appearance.

The aim and purpose with this essay is to identify the natural conditions of the New Orleans City region, and to establish an understanding of the disastrous event of Hurricane Katrina in August 2005. Who lived in this area and how did this event affect the outcome of the disaster?The theory is based on two Swedish human geographers Torsten Hägerstrand and Thomas Lundén, and their theories on regional geography and political geography, also regarded as ?geopolitics?. Regional and Political Geography are explained as the relation between state and territory, power over the territory and the variables that affect the relations on different levels such as; economy, culture, technology, demography and communication.The author decided to use the quantitative method in the process of research, the essay underwent an overall analyzes of the media settings, articles, written literature and documentaries. The author has been very critical to the material and data that was presented by the American authorities, media and non governmental organisations.New Orleans City?s topography is unique in the matter that the city is constructed on a delta area, the Mississippi River, Missouri and Ohio River systems are all connected in New Orleans.

Elektroniska tjänster utgör en stor del av marknadsekonomin i större delen av världen således även på den inre marknaden. Elektronisk handel, där elektroniska tjänster ingår, har under de senaste åren expanderat. U.S. Bureau of Census uppskattade att elektroniska tjänster genererat i drygt 600 miljarder kronor under år 2005. Det är en ökning med 24.6 % från föregående år.

SUMMARY Establish a pasture There is many valuable nature and culture landscapes in Sweden that has developed during a long period of time, throw natural processes or human use. Unfortunately lot of these are disappearing. My thought with this work is to explore the possibility to establish new areas with similar qualities. The motive for this is that attractive countryside biotopes are well worth to use as model to enrich the urban landscape. Another thought has concerned the people that establish, build and manage landscapes and parks. They often have varied views, both coming from a difference in background and previous experiences.