This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

Outages in the electric grid can be costly for society. Because of this, reliability is one of the parameters used to regulate network companies. Reliability in electrical grids can be measured with SAIDI, system average interruption duration index, which for Fortum Distribution has increased in Stockholm?s distribution network (11 kV) in the early 2000?s.By using outage data for Stockholm from 2011-2013, sets of parameters to be used for reliability calculations in the network information program Tekla NIS were derived. Two different options for investment were then analysed: changing old cables with high fault frequencies, and installing automatic switching in distribution substations.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

Revisionsprofessionen images a?r sedan la?nge ett omdiskuterat fenomen. Genom denna studie o?nskades det att kartla?gga hur images pa?verkar uppfattningar om professionen och dennes attraktivitet. Syftet med studien var att underso?ka revisionsprofessionens images samt hur dessa images pa?verkar nya intra?dandes uppfattningar om professionen.

The main purpose of this study was to translate Stuttering Severity Instrument 3 and to evaluate its reliability and validity. Five speech-language pathologists assessed 35 adults who stutter with this assessment tool. Overall the results showed a very high inter- and intrarater reliability. A highly significant correlation between Stuttering Severity Instrument 3 and ratings of severity, made by the speech-language pathologists, strengthen the validityof Stuttering Severity Instrument 3. No correlation was found between the total score of Stuttering Severity Instrument 3 and the self-report measure Overall Assessment of the Speaker's Experience of Stuttering, whichindicates a lack of social validity in Stuttering Severity Instrument 3.

The objective of this study was to assess validity and reliability for five different owner-completed instruments evaluated to assess chronic musculoskeletal pain in cats. All of the instruments were questionnaires, three asking about behavioral changes, one about the degree of pain and one about quality of life. One of the instruments was written originally in Swedish, the other four instruments were translated into Swedish before use. Data available were records from 57 cats with no signs of pain and 11 cats with different pain-related diagnoses. The diagnoses were ensured by clinical examination including palpation and manipulation of joints, gait testing on a force-plate and X-ray scans. Instrument 1 was completed by 57 pain-free and 11 pain-affected cats.

There are certain organizations that manage to handle risk in such a successful way that they almost stay error-free, in spite of the fact that they daily face the risks of accidents. These organizations are usually given the name High Reliability Organizations (HRO). While the most common example is that of a nuclear plant the variety of what organizations can fit into the category is extensive.The purpose of this study is to describe safety culture and theories about HRO and how these can be found in practise within an organization.This qualitative research uses influences of ethnography in its method. The ethnographical approach was picked due to the field of the study and the cultural context in which it is set.The results of the study identify a number of elements sorted into four themes. These themes are deemed compatible or non-compatible with relevant existing theories.

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.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

A method for equine intra oral radiology has been tested. In the study, both a digital system with an intraoral sensor connected to a laptop and a system utilizing image plates and digital developing was tested, initially on cadaver sculls and finally on sedated horses. The digital sensor was not considered viable for this purpose, while the system with image plates and digital developing worked very well. Two different techniques, i.e. parallel and bisectris, are suggested for the best visualization of different parts of the teeth. Intra carious injections of Mixobar oesophaghus contrast fluid was found useful when evaluating the extent of carious lesions. Compared to extra oral radiology, the new method had several advantages and can be used both in clinic and field practices..

This study aims at norming a new objective method to track and measure jaw movements in 3D (three dimensional) during chewing in the young adult population (n=41, age 22-30). Norm values of the range of movements and the duration were calculated. Intra and inter rater reliability was high. Masticatory efficiency among participants was evaluated with a two-colored wax, analyzed with picture analysis software. Regression analysis was used to calculate the relationship between movement and duration variables and masticatory efficiency.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

During the 8th and 9th of January 2005 a devastating storm named Gudrun entered the south of Sweden and a big part of the forest owners got their forests damaged. The study objective was to investigate on which basis and how the affected forest owners made their managment decisions immediately after the storm and if there are any differences between different categories of forest owners. - Members ? non members in a forest owner association (FOA) - Resident owners ? non resident owners - Female and male forest owner The study is based on a questionnaire survey with the purpose to examine the most important counsellor and information channels of the forest owners. A total of 450 forest owners participated in the survey. Results show that all categories of forest owners prefer professional counselling rather than personal counselling.