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.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

The purpose of this study is to explore active after-school teacher?s perceptions of the concept of meaningful leisure time. The purpose of the study is also to investigate if the interpretations of meaningful leisure time affect the perception of their work roles and after-school teacher?s actual work in a leisure activity. The study also provides an insight into how afterschool teachers perceive their roles in general.

Many people perceive a division between an online world and the ?real? world outside of the World Wide Web. However, this view often leads to a reduced sense of importance ascribed to what takes place online, even though it affects life in very real ways. In our study we aim to explain the importance of how meaning is built in to sociomaterial compositions. By analyzing comment fields hosted by a Swedish IT-journal we illustrate how what is being said interplays with the technological platform in various ways.

In this two years master?s thesis I examine the library?s representation of research and its influence upon the relationship between the library practice and the research practice. I also intend to find out what controls the representation and if it is possible to see changes in the representation over time. My source material has been texts published in the Swedish library journal ? and social domain ? Biblioteksbladet during the last decennium (2001?2011).

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Abstract Title: Municipal property companies CSR investments Seminar date: 2015-05-28 State university: Halmstad University Institution: School of Economics, Technology and Sience (ETS) Level: Bachelor Thesis in Economics, 15 hp Authors: Carl Berg von Linde and Martin Samuelsson Examinor: Jan-Olof Müller Supervisor: Eva Berggren Number of pages: 39 Attachments: 3 Keywords: CSR, Municipal-owned housing, Social- and environmental responsibility, Strategic CSR, Legitimacy, Levers Research question: · How do municipal Swedish real estate companies invest in CSR and why? Purpose: The aim of this study is to understand how three municipal property reasons around investment in CSR and to identify different factors why investing in CSR differs between municipal property companies. Methodology: A qualitative study with abductive conducted semi-structured interviews of three municipally owned housing companies. Conclution: The municipal real estate industry uses CSR as a strategy to gain different benefits such as brand recognition. By acting responsibly, companies will strengthen their legitimacy and create long-term economic gain.

The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

Title: "The proper real estate agent"- a paper on expectations for new real estate agent's first impression. Level: Bachelor of Science in Business Administration Author: Jennifer Alm Supervisor: Jonas Kågström Date: 2011? June Aim: The purpose of this paper is to analyze how hiring managers in the real estate broker understand the jobseeker during interviews. This analysis is based on the recruiters description of the first impression and the non-verbal communication in comparison with relevant theory. Method: I began my research by studying scientific articles to obtain great knowledge of the subject and write my theory chapter.

Syftet med studien är att få djupare insikt i sångpedagogers syn på Time och Sväng samt hur de didaktiskt arbetar med dessa aspekter. Det saknas mer omfattande forskning inom området. Med detta i behåll har jag för avsikt att få djupare insikt i frågeställningar som rör olika förhållningssätt till hur sångare kan öva upp Time och Sväng samt vad Time och Sväng innebär, generellt och i ett undervisningsperspektiv. Studien har som sin teoretiska utgångspunkt ett sociokulturellt perspektiv med fokus på hur människor använder olika redskap för att kommunicera med sin omgivning.För att få svar på mina frågor har använt mig av en halvstrukturerad intervjuform när jag samtalat med informanterna. Alla informanter i denna studie arbetar idag som sångpedagoger; två av dessa är mer inriktade på jazz medan de andra två är mer inriktade på populärmusik.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

The purpose of this scientific essay is to evaluate if a continuous glucose monitoring system is something that can benefit Swedish animal health care. The study investigates if it is medically possible to use continuous glucose monitoring systems on dogs with an apparatus attached to their bodies. Furthermore, I try to establish whether this is possible in practice and how it could be done. The keywords used were diabetes mellitus, insulin, continuous glucose monitoring, blood glucose monitoring, dog, pet owner and animal nursing care. Furthermore, I wanted to find out if this system could be an alternative to currently established methods to measure the patient?s blood glucose level.

The metaphor has been among us since a very long time, but despite over 1.000 years of reflection it is still uncertain how one should understand the concept. There are few, if any, doubts how to understand the definition of metaphor, but is it possible to find a real distinction between the metaphorical and the non-metaphorical? In this essay I seek an answer to when a metaphor is a metaphor or when it is instead a generally accepted concept of how something actually is. I will use previous research on the topic from Aristotle, Friedrich Nietzsche, Paul Ricoeur and George Lakoff and Mark Johnson. These persons have given me a wide perspective and approach to the metaphor ? and when a word should be considered as a metaphor or not.