Kina har haft en exceptionell utveckling tiden efter den ekonomiska reformen 1979 då den kinesiska regeringen började öppna upp den interna marknaden för internationell konkurrens. Resultatet har visats sig i växande valutareserv och bytesbalans och framförallt i tilltagande BNP tillväxt. Under de senaste åren har det framkommit hård kritik från omvärlden (läs USA och EU) där budskapet har varit att den kinesiska regeringen skall revalvera sin valuta och därmed närma sin jämviktsväxelkurs. Den här uppsatsen undersökte vad den nominella växelkursen skulle ha varit i Kina när budgetrestriktionen är uppfylld. Detta sker när Kina möter sitt initiala överskott (underskott) med ett nuvärdesberäknat underskott (överskott).

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Vi lever i ett stressigt samhälle där allt skall fungera och tiden är emot oss för det mesta. Ifall det gick att schemalägga alla händelser som skall och borde göras i ett gemensamt kalendersystem så skulle det förenkla situationen för många personer, som skall träffas eller andra händelser som kan uppstå. I detta arbete undersöks det ifall en ny öppen standard för kalenderöverföringar skulle fungera, samt om den är tillräckligt bra för att användas, eller om den skall undvikas. Inom arbetet implementeras en prototyp som baseras på denna kalenderöverföringsstandard. Den prototyp som framtogs, tillhandahåller de grundläggande funktionerna i CAP, jämförs med Microsoft Exchange.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.

AbstractThe aim of the study was to examine the relation between estimated fluidintake and real fluidintake among dialysis patients. The data were collected through study specific questionnaire and data from the medical record. Patients attached to eleven Swedish dialysis units were asked to participate. The number of patients that fulfilled the inclusion criteria were 222 persons of whom145 (65%) chose to participate in the study. The dialysis patients estimated their fluid intake for a day in average 9,06 deciliter.

This study examines work relations on a real estate agency. My interest is to examine how real estate agents apprehend their work relations, and how a recession can affect these relations. Previous research shows that the occurrence of competition in groups decreases the motivation to cooperate. A different research illustrates that reward interdependence is important to performance, and that task interdependence drives observed cooperative behavior. The study contained six interviews with real estate agents working on commission.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

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.

This quantitative study aims to investigate whether there is a difference in the effect of the policy rate on the price per square meter for condominiums between small and large cities in Sweden. The study encompasses a total of seven Swedish municipalities, of which three located in large cities and four in small cities. Data regarding housing sales and additional variables have been collected for all municipalities, and the price per square meter is the dependent variable in the regressions performed on the dataset, which constitutes the empirical basis of the study. The aim is further to contribute to an increased understanding of how the effect of the policy rate might differ between Swedish cities and why. The results of the study show significant differences in how the policy rate affects the price per square meter in a small city compared to a large city, with the effect being greater in the latter.

Detta examensarbete hade som syfte att undersöka hur förmedlingen av förväntningar ser ut i en nära relation. Frågeställningarna handlade om huruvida olika kommunikationsstilar hade någon påverkan och om det fanns skillnader mellan män och kvinnor, eller beroende på hur länge paren hade varit tillsammans, när det gällde förmedlingen av förväntningar i en relation. Social Exchange Theory (Thibaut & Kelley, 1959) har använts som grund för undersökningen eftersom den ger en tydlig förklaringsmodell över förväntningars inverkan på en relations tillfredställelsegrad. Metoden som användes var av kvantitativ art där enkäter var det instrument som tillämpades. Enkäterna fylldes i av 13 par som hade varit tillsammans i minst 6 månader.

Rising complexity in the development of real-time systems has made it crucial to have reusable components and a more flexible way of configuring these components into a coherent system. Aspect-oriented system development (AOSD) is a technique that allows one to put a system?s crosscutting concerns into"modules"that are called aspects. Applying AOSD in real-time and embedded system development one can expect reductions in the complexity of the system design and development. A problem with AOSD in its current form is that it does not support predictability in the time domain.

In this study we have explored and investigated how journalist experience the relationship with politicians/press secretaries in the making of political news. The study examines how journalists see the balance of power between them and their political sources in the setting of the news agenda. To do this we have used a qualitative interview analysis. Our theoretical starting points have been based on the social exchange model. The social exchange model has a social psychological and sociological perspective that explains the interaction, social exchange and stability as a process of negotiation exchanges between parties and operators.

In this thesis, two real-time stereo methods have been implemented and evaluated. The first one is based on blockmatching and the second one is based on local phase. The goal was to be able to run the algorithms at real-time and examine which one is best. The blockmatching method performed better than the phase based method, both in speed and accuracy. SIMD operations (Single Instruction Multiple Data) have been used in the processor giving a speed boost by a factor of two..

The purpose with this study has been, based on different public and private procurement conditions, to measure if there are any significant differences in the business relations between public- and private institutional kitchens. Furthermore, to observe what important influencing factors there are to maintain and develop a relationship between a producer and customer. The result of the analysis shows that there are important factors that influences on the trust in the relationship between a producer and customer. These factors are product- and service exchange, communication, strategic purchase and social exchange. In this examination we have showed that there are differences in the relationship between public- and private customers.