The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The purpose of this essay is to investigate how the crisis communication was perceived between SAS, massmedia and citizens during the volcano crisis in 2010. The questions posed are: - How did the communication between SAS, media and citizens function during the crisis? - How did senders, intermediaries and beneficiaries experience the information and communication during the crisis? - How important was the internet communication for SAS, media and citizens during the crisis?The collected material consists of interviews and desktop research of material from Internet.The study shows that the communication between SAS, the media and citizens worked well on the social medias but was weaker in all other mediachannels. SAS was also weak in following up information received by media and travelers, and they therefore they had a different picture of the situation during the crisis. SAS thought that the communication worked fine between the parties involved.

The purpose of this essay is to investigate how the crisis communication was perceived between SAS, massmedia and citizens during the volcano crisis in 2010. The questions posed are: - How did the communication between SAS, media and citizens function during the crisis? - How did senders, intermediaries and beneficiaries experience the information and communication during the crisis? - How important was the internet communication for SAS, media and citizens during the crisis?The collected material consists of interviews and desktop research of material from Internet.The study shows that the communication between SAS, the media and citizens worked well on the social medias but was weaker in all other mediachannels. SAS was also weak in following up information received by media and travelers, and they therefore they had a different picture of the situation during the crisis. SAS thought that the communication worked fine between the parties involved.

The purpose of this analysis was by qualitative semi-structured interviews with twelve children 5-years old and six pre-school teachers at three pre-schools, a total of six departments, find out how pre-school teachers worked with waste separation, if it motivated the children to take care of the environment, and if the work was understandable for the children. The results showed that the children did not comprehend what the pre-school teachers expressed that they worked with regarding waste separation and actions connected to caring for the environment. The pre-school teachers also expressed that the children was not mature enough to learn about the process when waste separated garbage is recycled, and that the work with the subject therefore had been carried out on a lower level. The children however expressed knowledge that did not come straight from their actual every day life, but since dialogue about the subject did not seem to exist between pre-school teachers and children, the pre-school teachers appeared to have failed in making the learning meaningful and understandable for the children, from their knowledge, experiences and interests..

The purpose of this essay is to investigate how the crisis communication was perceived between SAS, massmedia and citizens during the volcano crisis in 2010. The questions posed are: - How did the communication between SAS, media and citizens function during the crisis? - How did senders, intermediaries and beneficiaries experience the information and communication during the crisis? - How important was the internet communication for SAS, media and citizens during the crisis?The collected material consists of interviews and desktop research of material from Internet.The study shows that the communication between SAS, the media and citizens worked well on the social medias but was weaker in all other mediachannels. SAS was also weak in following up information received by media and travelers, and they therefore they had a different picture of the situation during the crisis. SAS thought that the communication worked fine between the parties involved.

The purpose of this study is to describe children?s life issues. What kind ofquestions they have aboutlife, their thoughts about life. Another purpose of this study is to see the differences in how children?s thoughts about life have changed through the years.

Sedan den första skolsköterskan anställdes 1919 i Stockholm har skolsköterskorna bedrivit ett hälsofrämjande arbete på olika sätt. På senare år har hälsobesöket med elevhälsosamtalet hamnat i fokus och detta arbete syftar till att beskriva skolsköterskornas uppfattning om elevhälsosamtalet i grundskolan och på gymnasieskolan. En fokusgruppsintervju med fem skolsköterskor från Göteborg genomfördes och materialet bearbetades fenomenografiskt i en pilotstudie. Resultatet presenterades som tre huvudkategorier: ?Att använda en strategi?, ?Att skapa en relation? och ?Att utvärdera?.

This thesis examines and evaluates user boards in Swedish public schools from a democratic perspective. In order to evaluate whether the democratic values are fulfilled five different democratic ideals are selected to serve as a theoretical fundament. These ideals derive from the Swedish Government Official Reports that preceded the reform of user boards in schools, and are identified as the following: participation, dialogue, trust, democratic schooling and influence. The study is based on cases and involves two schools with user boards and two comparative schools with informal parental influence, so called school advisory boards. The study concludes that the main difference between the two types of parental influence is the level of formality.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

This study focuses on the social medium Facebook. Its intention is to examine the contents of the Facebook statuses the Swedish parliament parties chose to publish in the final two weeks before the parliamentary elections in 2010. The key concepts used in the analysis are interactivity and multimodality. Aspects to be explored are interactivity of their status updates and how the parties used various multimodal objects. A comparison of the parties' usage also follows.

My purpose with this paper related to my questions was to find out how professionals preeschool teachers working on multilingualism. I also wanted to get answers on how pedagogues in the preeschool may promote multilingual children´s language development, the factors that promote multilingual children´s language development and the role parents have in the language development of multilingual children. I chose to do my study in the form of interviews with professional preeschool teachers and interviewees described including the need for more knowledge of pedagogues around multilingualism. My result based on theoretichal background and the study is that pedagogues should let the children´s all languages esemble together. A factor influencing the multilingual children´s language development is ambient attitudes to multilingualism.

The aim of this study was to examine young adult cannabis users? attitudes towards cannabis and their perception of the normalization of cannabis. The purpose was also to explore how their views of cannabis correspond with norms regarding cannabis. This study is based on interviews with five young adult cannabis users. The theoretical framework is based on Parker?s normalization thesis, Goffman?s notion of stigma, Becker?s definition of outsiders and the definition of social identity developed by Stone.

This essay is a study of the Swedish author Amanda Svensson?s novel Hey Dolly (2008). The aim of the study is to investigate the conflict that occurs in the storytelling because of the untruthful narrator Dolly. Using the terms story and discourse, from a method of narratology by Maria Nikolajeva, the purpose is to analyze how the narrator manipulates the reader?s comprehension of what is real and not in the text.