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.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

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.

The aim of this study was to describe non-surgical treatment options for the diseases mucositis and peri-implantitis found in present literature. The literature review also illustrates the effect of the treatment opptions on soft tissue with mucositis and peri-implantitis surrounding dental implants. The study reviews twelve scientific articles that have been processed from the aim of the study. The result shows six therapy options, Er:YAG laser, air abrasive, ultrasonic device, hand instruments, hand instruments in combination with antibiotics and hand instruments in combination with clorhexidin. The following methods are described according to how they are used and how they affect the soft tissue surrounding dental implants.

ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..

ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..

Can landscape architecture be seen as an economical asset rather than as a cost? Can well designed outdoor environments affect real estate values? This study investigates the economical value of landscape architecture and its influence on real estate prices. Research results on the relation between landscape architecture and real estate values are here compiled together with a survey made among players on the Swedish real estate market of their attitudes towards the problem. This study shows that the players on the Swedish real estate market often are unaware of the economical effects of landscape architecture pointed out in the compiled research. The study also shows that to use this information in actual projects several steps need to be taken: better knowledge of the problem, more and better compilations of research results, effective channels to spread the compiled information, proper employment and implementation of the knowledge. Extended knowledge of the relation between landscape architecture and real estate values will result in new ways of making money on outdoor environments. This would in turn have consequences for how the real estate business treat outdoor environments and how landscape architects work. The study is divided into four main questions: 1: Is there a relation between good landscape architecture and real estate prices? 2: What is the view of the players on the real estate market in this matter? 3: Is there more knowledge, research and practical models at hand? 4: What future steps can be taken to broaden the knowledge and apply it to real situations?.

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.

Background: Hypochondriasis is associated with marked impairments in physical and psychological functioning, work performance and increased health care utilization. The prevalence among medical outpatients is estimated to be between 4,2 % and 6,3 %. Notwithstanding there is deficient research in this area. Until recently no specific treatment has been clearly demonstrated to be effective. Objective: The aim was to investigate experiences of what it is like to live with hypochondriasis, but also to examine different treatment options.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

As the population of senior citizens increase, various housing options are required for an increasing competitive environment within elderly care. This study addresses the concept of profile housing for the elderly by outlining its definition and providing options for the different kinds of housing options available within the municipalities of Stockholm and Solna. The study reveals that these locations have different definitions of what constitutes a profile home. Based on this, should one assume there are further definitions to cover additional municipalities?     This study also touches upon how a group of senior citizens would perceive their living conditions if relocated into such housing. Members of the group have also expressed that they would like to go about their daily activities as they have prior to being relocated. They want health professionals to enable and encourage participation in various daily activities..

The aim of this study was to describe non-surgical treatment options for the diseases mucositis and peri-implantitis found in present literature. The literature review also illustrates the effect of the treatment opptions on soft tissue with mucositis and peri-implantitis surrounding dental implants. The study reviews twelve scientific articles that have been processed from the aim of the study. The result shows six therapy options, Er:YAG laser, air abrasive, ultrasonic device, hand instruments, hand instruments in combination with antibiotics and hand instruments in combination with clorhexidin. The following methods are described according to how they are used and how they affect the soft tissue surrounding dental implants.

Purpose: The purpose of this thesis is to clarify and evaluate the concept of scenario planning.Methodology: Our research methodology has a qualitative approach and uses deductive reasoning. The theoretical field of strategy formulation has been reviewed and in specific the concept scenario planning was unravelled and mapped. Thereafter, our model was tested in a case study where the empirical data was collected through personal interviews. Theoretical field: Literature and articles from the strategic management field have been reviewed with a focus on strategy formulation, scenario planning and Williamson?s theory for the creation of a portfolio for strategic options.Empirical base: Personal interviews and secondary sources such as financial reports, articles mainly from industry media and articles found in the databases ELIN and Affärsdata.Analysis: The analysis work constitutes the testing of our model for scenario planning, integrated into Williamson?s portfolio of strategic options for the future.Result: The work has resulted in a clarified model of scenario planning with links to strategic management schools.

The aim of this thesis is to get an idea of how service companies set their prices. The method used was a case study approach, which was conducted at three real estate companies. The study showed that when setting their prices, the main aspect is their own costs. However, we have found that several other aspects play a big role when setting prices on services in real estate business such as individual customer behaviour and market competition. We have also found that the real estate companies charge very similar prices.