Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

The agriculture throughout the world is becoming increasingly deregulated and this has affected the prices of raw materials to fluctuate at a higher degree than earlier. This in turn has made it interesting and in some cases even necessary for the trader as well as the producer to gain knowledge about the trade instruments available to ensure a good enough price for their produced goods. This study encompasses a number of ways to trade grain and oil plants in order to clarify what differences there are in the several contracts that exist in the present situation, economical as well as practical. The various trade instruments available to the producers on the Swedish market are described in the theoretical part of this study. The study also contains a simple arithmetic example, based on historical prices collected from grain traders and trading floors, in order to point out the differences in the economical outcomes depending on the business strategy used to sell the produced goods. The study shows the importance, as a producer, of being able to use and take advantage of the different trading instruments at hand to monitor and exploit the shifts in the market. From an economical point of view it is not enough to just excel at farming but knowledge about the market functions and the trade instruments at hand is also required to be able to secure a good enough price for your goods.

AbstractPain among patients in their final stage of life is a commonly occurring problem. Results fromthe Swedish Register of Palliative Care (SRPC) indicate that validated instruments forassessing pain are rarely used. Nurses' insufficient knowledge of pain and pain treatmentmethods may be a cause of maltreatment of patients who suffer from pain.The goal of this study was to determine whether training within the area of pain, painassessment and pain assessment instruments increases the use of validated pain assessmentinstruments utilized by nurses working in care homes for patients in the final stage of life inthe city of Uppsala.Method: A quantitative and quasi-experimental design was selected to perform the study.The intervention study that was used consisted of one training session where onequestionnaire was given before and one after the time of training. Register data were collectedfrom the SRPC given the question of pain assessment before and after the intervention.Results: The study showed that nurses more often used pain assessment instruments after thetraining session. The results also showed that nurses to a greater extent than before alternatedbetween the two validated pain assessment instruments that were introduced at the trainingsession.Conclusion: The results showed that when nurses at care homes are given training in the areaof pain and pain assessment they absorb and use the newly acquired knowledge in theirclinical work..

According to the national legislation concerning discrimination within labour law, it is prohibited to discriminate on the grounds of sex, ethnic belonging, religion or other religious belief, functional disability, sexual nature and part-time work or time-limited employment. The EC-law goes further and also prohibits discrimination on the ground of age. According to an EC-directive the member states must incorporate a national provision against age discrimination by the 2nd of December 2006 and the Swedish legislator is now in the progress to implement this into Swedish law.Even though national legislation does not contain any provision on the area, the EC-law directive has a certain influence at national law. Measures that are in breach of the purpose of the directive can for example not be taken. When the time for implementation has expired, the directive has direct effect and can be referred to within the member states.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

MiFID (Markets in Financial Instrument Directive) är ett EU-direktiv som trädde i kraft den 1 november 2007, vilket har för avsikt att avreglera och harmonisera finans¬marknaderna i Europa samt ge investerare ett ökat skydd. MiFID har inneburit förändringar för värdepappershanterande företag som exempelvis de svenska bankerna som handlar med värdepapper och ger råd till kunder i samband med dessa affärer. Utredningens syfte är att undersöka hur Länsförsäkringar och SEB har tolkat MiFID med avseende på skyddet för privata investerare. För att uppfylla syftet har författarna gjort två intervjuer på respektive bank. Den teoretiska referensram som används är Regeringens proposition 2006/07:115 vilken ligger till grund för MiFID:s implementering i svensk lag.

To meet the growing amount of waste from electronic and electrical equipment (WEEE) EU developed, year 2002, a directive (2002/96/EG) with the objective to govern the management and reduce the amount of WEEE. The directive is based on producer responsibility which makes the producer responsible for collection and dispose of WEEE. In 2012 a new revised directive (2012/19/EU), with tougher collection targets, was developed. Both the old and the new directive states that the approach to tackle WEEE should be prioritized in order of prevention, reuse and then recycling. Hitherto the amounts of WEEE has increased every year, making it relevant to examine which type of preventive measures the directive contains and how effective they are.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.