AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Background: The consumers of today have the possibility to choose from a wide range of products and services. Consequently, the ability to differentiate the products is essential for the brand owners. If a brand owner does not manage to differentiate its product, it can be difficult to make the consumers realise the benefits of the product and convince them to buy it. One way to differentiate the product is to create a distinguished brand identity. However, it is not enough to create a strong brand identity, the brand owner must also be capable of communicating the brand identity successfully.

The study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

The cat has become a popular pet. To secure a prosperous cat-human relationship, the cat owner has to understand what kind of animal the cat is and what requirements need to be fulfilled. The purpose of this literature review is to summarize kittens? needs of socialization, anthelmintics, nutrition, vaccination and gonadectomy, until the age of six months and to give the cat owner information on how to care for the cat during this period. Articles were search for in ScienceDirect, Primo and Scopus.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Det har blivit vanligt att kommuner måste hänvisa en ny hämtningsplats pga. att sophämtningsentreprenörens skyddsombud har belagt hämtningen med skyddstopp. Därmed kan inte hushållsavfallet hämtas på den befintliga hämtningsplatsen utan kommunen måste hitta en ny hämtningsplats för hushållsavfallet. Ny hämtningsplats får inte meddelas hur som helst utan detta måste ske i enlighet med lagstiftning och förordningar.Syftet med denna uppsats är att få fram riktlinjer för vad som gäller när en ny hämtningsplats för hushållsavfall måste utfärdas och hur kommuner runt om i landet har löst problem som har uppstått i samband med detta.För att kunna upprätta en hämtningsplats måste Kommunen ha rådighet över eller avtal med ägaren till den mark som skall användas för hämtningsplatsen. Kommunerna som svarade på enkäten har löst problemet på olika sätt men i regel har det varit antingen kommunens eller den berörda fastighetsägarens mark som använts till hämtningsplats för hushållssoporna.Avståndet mellan bostaden och hämtningsplatsen kan variera från fall till fall men Avfall Sverige har tagit fram riktlinjer för fritidshus om 400-500 meter.

In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

3In the last couple of decades there has not happened much inthe ?farriery?- department. The work procedure, methods andfarrier´s tools have stayed the same over time, which have ledto a huge workload that is wearing the active participants out.So think if you were able to ease the working process of horseshoeingfor a farrier. The farriery is still first and foremost aprofession based on handicraft that has to relay on the farrier´sgood memory, sight and sense. The workplaces for a farrieris most of the time at the hiring horse owner`s stables, whichmakes it harder for the farrier´s to have influence over theirworking situation.

Due to better nutrition, veterinary and overall care, pet dogs? lifespan has increased. With more old dogs we see more health problems associated with age, among those cognitive decline, leading to deficits in learning and memory, disorientation, anxiety and other altered behaviors. Cognitive decline can have severe negative impacts on the life of both dog and owner, when the dog for example forgets being housetrained or starts being awake at night. Two pet food manufacturers have developed food with specific ingredients in order to improve cognitive functions or delay the onset of cognitive impairment. Hill?s Pet Nutrition has developed a dog food with supplements of a broad spectrum of antioxidants and mitochondrial nutrients, aiming to diminish oxidative damage in the brain, thereby maintaining brain function and improving learning ability.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

The purpose of this thesis was to investigate how the distance between real estate manager and the managed item influenced the real estate management process. The overall real estate management within Lantmännen Fastigheter AB was investigated to give suggestions on how to improve the quality of the real estate management within the company. To do this, questionnaires, interviews and observations was performed within the Lantmännen Fastigheter AB organization. Real estate managers answered questions about their role as real estate manager, maintenance planning, decision processes, leasing and strategies within the company.The analysis of the questionnaires, interviews and observations showed that the real estate managers wants to rearrange their spent working hours around on working tasks to spend more time on the tasks that brings income and spend less time on tasks that are unsatisfying and unnecessary. The analysis also shows in which areas the real estate managers want more support and education and that they mostly work with unplanned maintenance.

The aim of this study was to describe how body language of humans affects the domestic dog (Canis familiaris) and how it can be implanted in the stressed situation that occur at an animal hospital. The subject is brought to notice because the author has experienced that dogs can get more stressed when a stressed and nervous owner is attending. Humans affect each other through posture, facial expression, voice and movement, and are often driven by their emotions, which can differentiate the verbal communication from the non-verbal communication. This occurs both consciously and unconsciously. Every human uses body language but not everyone knows how it is used or how to understand it.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The purpose of this report is to create and develop a model that streamlines and helps the innovationprocess of an idea owner and also in the development of ideas.This model should be able to apply for workshops and in innovation advice or business devlopment. I used the qualitative method in my essay just to get a maximum clear data collection, where the seven respondents were included in the interviews. However, much of the information retrieved from the theory books and research/science articles, in order to answer the research/Sceince question in the best possible way.