A?gare av aktier i privata bolag har sa?mre mo?jlighet att avyttra sina aktier a?n a?gare av aktier i publika bolag, allt annat lika. Da?rfo?r anva?nds en generell rabatt vid va?rdering av privata bolag, en privat bolagsrabatt, fo?r att kompensera ko?pare fo?r den reducerade mo?jligheten att avyttra sina aktier i ett senare skede. Underso?kningen a?mnade da?rfo?r underso?ka huruvida en generell rabatt a?r applicerbar pa? samtliga bolag genom att underso?ka skillnader i den privata bolagsrabatten mellan olika branscher i Norden.Genom att anva?nda publika aktietransaktioner skapades publika referensportfo?ljer som kunde ja?mfo?ras med privata bolagstransaktioner i Norden under perioden 2006- 2013.

Many persons with long-term illness experience a decline in their quality of life. Perceived Quality of Life is a subjective term based on prior personal experiences and is highly individual. The aim of this qualitative study was to investigate perceived Quality of Life in persons with Multiple Sclerosis and to get knowledge if physical therapy changes a person?s quality of life. Three women and three men with a range of disability were interviewed in depth.

A well known optimization-problem of multiprocessor system is scheduling of tasks. In this paper I use a variant of previous known algoritm, (Fast Critical Path) for scheduling real-time tasks on a multiprocessor system. This is made in a simulation study in MATLAB. The system architecture is assumed to be a MIMD- machine, (Multiple Instruction stream Multiple Data stream) with bus-typologi and message-architecture. Scheduling was made on this system where the number of processors varying from five to ten.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

The object with this work was to create a simple feeding program for beef cows. Another object was that I could learn more about the properties and functions of Excel and Visual Basic. I used parts of a program I designed a few years ago. This old program was neither user friendly nor had it an appealing layout. Initially I decided how I wanted the new program to appear and on which foundation it should be built. I designed various forms into a spread sheet, such as lists and multiple choice buttons. Using VBA (Visual Basic for Application) I could create macros, which used the information chosen in the lists and with the multiple choices to calculate the feeding requirement or the feeding plan.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Att leva med kronisk sjukdom påverkar människan både fysiskt och psykiskt. Hela dennes livsvärld förändras. Att acceptera sin sjukdom och leva med den och allt vad detta innebär kräver stora förändringar. Syftet med denna litteraturstudie var att beskriva människors upplevelse av att leva med multiple skleros. Artikelurvalet baserades på och utfördes via databaserna Medline, Cinahl och Academic search.

Multiple sclerosis (MS) is one of our most common neurological diseases. The development of the disease often make the affected persons live with it for a long time. There are two types of the disease, the first is a progressive type and the other is relapsing remitting. Strengthening exercises isn?t commonly used as a treatment method although muscle weakness and fatigue are common symptoms.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

This essay casts light on the quantitative aspect of the media representation of foreign news. The purpose of the essay is not only to describe the media representation of the countries of the world, but also to explain the representation out of structures that are mirrored by the mass media. Four hypotheses are stated that are operationalized in the research. These are treating four different factors that are believed to affect the representation, economy, geographical distance, cultural distance and the size of the population. A fifth hypothesis is stating that economy is the most influential of the factors.