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3463 Uppsatser om Real activities manipulation - Sida 7 av 231
Juniorfinansiering i fastighetsbranschen? Fokus kring Mezzanine
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.
Förskolegårdens miljö : Inbjuder gården till aktiviteter som stimulerar barnets motoriska utveckling?
Through observations of the childrens play, I have made notes of all activities at the pre-school playground. The intention of the observations was to see if the playground environment invites and stimulate the childs motorie development. The study will be a part of a future planning work of the preschool environment.The results show that the pre-school playground environment invites to physical activities that stimulate the childs motory development. The variation of activities is dependent on the design of the landscapes. The pedagogues taking part of the childrens activities are one of the factors which contributed to the childs choice of activity.The preschool plays an important part in the childrens development so it is important that all personnel have basic knowledge on the importance of outdoor activities.Keywords: Fundamental movement, motorie development, preschool playground, outdoor enviroment.
Investigation of tissue factor mRNA levels in human platelets using real-time PCR
Tissue factor (TF), a 47 kDa glycoprotein, is the initiator of the extrinsic pathway of blood coagulation and consequently of the upmost importance when damage to blood vessel occurs. The source of TF in circulation has been investigated. However, the source of TF is still not clear. One theory is that platelets express and increases the expression of TF after stimulation and the aim of our report was to investigate whether platelets really are a source for TF in circulation.Using specific primers for TF mRNA, platelets in plasma from healthy volunteers and from patients suffering from cardiac infarction were analyzed by using real-time polymerase chain reaction (PCR). Gel electrophoresis was performed after amplification of TF mRNA to verify the results.The samples were negative for TF when using real-time PCR and the few positive all had cycle threshold (Ct) values above 35.
Folkbibliotek en väg till integration
The purpose of this thesis is to investigate how a public library, as an information center and a meeting place, may contribute to bring Swedes and immigrants closer to one another, which is a prerequisite for integration. To realize this purpose, I have asked three questions. Which conditions and demands are stated in central documents for libraries immigrant activities? What do the library called Biblioteket Västers multicultural activities contain? How does the library conceive its object to strengthen immigrants identity so that its activities, contribute to integration? As method, I have used hermeneutics, which means that I have interpreted the thesis material. In the theory I have described relevant literature and confirmed the importance of identity, language and the majoritys acknowledgement for integration.
Utvecklingsmöjligheter inom Due Diligence i fastighetstransaktioner
Due Diligence is today an important part of the transaction process through sales of properties and isan important process for both sellers and buyers. The process intends to review an asset before atransaction to minimize the risks associated with the acquisition by detecting weaknesses and verifythe asset's characteristics. The use of Due Diligence has become increasingly common over the pasttwenty years in the Swedish real estate market and there is no indication that this trend will decreasebut rather increase. Although there is widespread use of the process both in acquisitions ofcorporations and properties, both in Sweden and in the rest of the world, it is costly for thepurchasers and the concept is far from fully developed.This thesis aims to clarify what the real estate market thinks about the potential development of theprocess itself and the role of the actors. The main question is what opportunities exist to develop theconcept of Due Diligence in real estate transactions.
Hur påverkar nya religiösa rörelser medlemmarnas Identitet? : En kvalitativ studie i avhoppares uppfattning.
The purpose of this study was to try to develop a better understanding of the process that being a member in a new religious movement might imply, and to find out how the identity of a defector changes from the time upon entering the movement, while they are within the movement and after leaving the movement. We also wanted to examine what kind of help and support would be needed around a defection. The study focuses on identity and our questions were: How does the defector describe him/herself and his/her identity before joining the new religious movement until the period after defecting? What demand for support and help may there be when defecting from new religious movement? The theoretical starting point was The Identity Theory, Structural Role Theory and KASAM. A qualitative method was used and four defectors from new religious movements were interviewed.
Översättning som annangörande
This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.
Får handen och foten någon chans mot boken? : Om att lära in matematik ute. En studie i utomhusmatematik.
The aim of this paper is to find out to what extent outdoor mathematics is used in preschool and elementary school. I have chosen to use interviews to find it out. I made my interviews in five different schools in Karlskoga, with teachers in preschool and in first and second class. Focus has been on the positive effects in outdoor activities. The paper also deals with some of the prerequisites necessary to organize such activities.
Influence of providing objects to piglets before and after weaning on behaviour and weight gain
Barren rearing environment and early weaning of piglets can lead to a high level of distress, behavioural disturbances and reduction in weight gain. The main aim of this thesis was to study the effects of potential enrichment objects on piglet?s behaviour and weight gain during the pre- and post-weaning period. The second aim was to examine what type of object stimulated the highest frequency of interaction.
The study was carried out at the Swedish Livestock Research Centre in Lövsta where a batch of litters from 10 first-parity Yorkshire sows were used.
Hur skiljer sig investeringsbedömningen mellan kommunala och privata fastighetsbolag?
This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.
Paktering av fastigheter : Är paketering mer fördelaktigt än direktförsäljning av fastigheter?
The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares. The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.
Photovoltaic installations and land allocation under uncertainty : a real option approach
A real option model is developed to examine the crucial factors affecting the agricultural firms? decision to quit the production and rent out the land to a company building a PV power plant. The public policies in support of investments in renewable energies have created the conditions for a market regarding investments in PV installations in agricultural areas.The decision to switch offers to the agricultural firm and to society several economical, social and environmental benefits, representing sustainability. However, PV installations in agricultural areas require the allocation of a certain land area. By assigning a part of land to PV installations, thereby the area of land allocated to agricultural production decreases.
Hemnet ? Viktiga händelser som format tjänsten
In recent time Hemnet has faced an intensified criticism because of the latest introduction of ad-fees, and not least because of the take-over regarding Swedbank Fastighetsbyrån and Svensk Fastighetsförmedling. There is a growing concern amongst real estate agents about the development for which the Swedish real estate advertising market is taking. Many of the competitors on the market that have previously experienced difficulties in establishing on the market now see their opportunity to make use of the situation that has emerged regarding Hemnet. By offering better and more lucrative terms they could potentially bring in enough real estate agencies to pose a real threat on the advertising market.Hemnet is part-owned by four organizations, Fastighetsbyrån, Svensk Fastighetsförmedling, Mäklarsamfundet and Fastighetsmäklarförbundet. All of which have a 25 percent share in Hemnet.
Det livliga barnet eller den stillasittande eleven? : En kvalitativ undersökning om barns rörelsebehov i klassrummet
The purpose of my empirical study is to see if and how teachers meet the students needs of physical activities in the daily work in the classroom. I also want to explore how different teachers see the connection between the concepts: physical activity and learning. To fulfill the purpose, I have chosen to ask four questions that I will work on in my study.How much and what type of physical activities do the students do in a typical day at school?What happens with the students when they have had a moment of physical activities in the classroom?Do the teachers see any connection between the physical activity and the pupils' ability to concentrate?How do teachers look upon the relationship between physical activity and learning?To get answers to my questions, I have observed and interviewed five teachers. I have compiled and analyzed the results.
Mannen och Outsidern : Maskulinitet i Elin Wägners 30-talsromaner
This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.