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.

Syfte: Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.Metod: En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom en kategorianalys.  Resultat & slutsats: Vi har kommit fram till att fastighetsmäklare med erfarenhet inte följer de steg som teorin tar upp vid fastighetsvärdering.

The aim of the study was to through a qualitative method with two focus groups investigate how young women percieve that their identity creation is influenced by them reading celebrities Blogs and in that case, whether this type of Internet activity affect their autobiographical memory, the foundation for personal identity. Since the main task of the autobiographical memory is to give the ego and its social mode a foundation by sharing memories with others, the Internet activity should be seen as an important factor for the identity formation of young people. Today, the young spend equally mauch time being connected to various media as they do socializing with family and friends. The results indicate that young women view the world and lifestyle that known Bloggers expose intheir Blogs as a kind of ideal. The young women got an aha reaction when they realized that what the Bloggers expose is not always equal to the real life..

My essay is about a dilemma that came up on a preschool that I worked in. My purpose with my essay is to examine and to get an understanding for what children with attachement and separation anxiety goes through, and how a preschool teacher the best way can help them.The background story is about a boy named Sixten (not his real name). When separated from one of the preschool teachers Sixten exhibits a great deal of separation anxiety. In the story I give some clear examples of situations where Sixten displays this separation anxiety. I have in the essay viewed it from different perspectives and I have questioned my own role as an educator, but also my entire team.

Sudoku solvers are a widely researched topic among mathematicians and computer scientists. This report investigates the differences in execution time and time complexity between backtracking and human strategies for classes with 17-21 clues. Backtracking is compared to our implementation of human strategies with test data that contains 99 Sudoku puzzles for each class. The study shows that the execution time and time complexity is improved for human strategies compared to backtracking for each class. The conclusion shows that it is always favorable to implement the human strategies investigated in the report. .

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

This study investigated whether in-situ audiometry, delivered via hearing aids, is a better option as a basis forprescribing hearing aid amplification, compared to conventional audiometry. By examining the real ear insertgain (REIG) in 29 ears (18 subjects), that had been fitted with a hearing aid programmed using both conventionalaudiometry and in-situ audiometry, the study looked at whether in-situ audiometry based prescription is closer tothe NAL NL1's fitting target than audiogram based prescription. The hearing aid Siemens Pure 7mi with speakerunit M was used on all participants. The results showed how in-situ audiometry based gain at certain frequenciesis more consistent with the target curve, especially at 1000, 1500, 2000 and 4000 Hz. It was not establishedwhether the findings of the study were statistically significant.

With this study we aim to learn more about the relationship between digitalization and the swedish church. We have interviewed two priests and two other persons ? one who got married about five years ago, and one who, at the time of writing, is getting married in a few weeks. In addition to the interviews we found some earlier research that were relevant to us, which we read and compared to the empirics we got from the interviews. In our study we have taken qualitative research into practice since we want our interviewees to really share their points of view on the organisation?s usage of digital media.

This essay deals with the question of lines of development within the politics in the rural municipality of Nyed 1950-1962. The aim is to explore how local politics and policies were handled from two perspectives. Firstly the issue of conflict and consensus or majority rule and consensus. Here Arend Lijphard's theory of majority and consensus provides a theoretical base for the essay. Secondly the aim is to explore the actions of the local politicians with regards to leisure time policies to find out whether or not they ideologically belonged to the concept of ?folkhemmets kommun? by Ulla Ekström von Essen.The source material for this essay has been the minutes from the two major bodies of local politics in Nyed, kommunalfullmäktige and kommunalnämnden.

Denna studie har haft som syfte att belysa ledarskapet i grundskolan avseende den studie- och yrkesorienterande verksamheten samt förhållandet mellan ledarskap, personalens engagemang och verksamhetens resultat. Avsikten har bland annat varit att synliggöra om skolorna har ett reellt ledarskap avseende verksamheten eller inte. Bedömningsgrunderna för ett reellt ledarskap har inspirerats av den transformativa ledarskapsteorin. Studien baseras på enkätsvar från 107 yrkesverksamma studie- och yrkesvägledare i Stockholms, Skånes och Västerbottens län. Resultatet visar att den stora majoriteten skolor saknar ett reellt ledarskap avseende verksamhetsområdet samtidigt som flera studie- och yrkesvägledare säger sig vilja inta en ledande funktion för detta.