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.

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.

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.

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.

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.

Games offer a safe and motivational environment that allows and encourages trial and error. A gamer can act in the game without any real consequences in real life. Thereby a gamer is offered the opportunity to develop a broad set of skills. Games have earlier been proven to develop gamer?s problem-solving skills.

The aim of the study was to investigate whether the phenomenon of internet drugs should be considered as a moral panic or as a real danger. We have mainly focused on how society perceives young people's use of these drugs. The study is based on a qualitative approach and we have used structured interviews. The interviews were conducted with three different categories of professionals who in different ways have contact with parts of our study in their professional capacity. These are: officials, commentators, and researchers.

The Swedish real estate market has experienced an intense increase of demand during the last ten years. Thus, people regularly visit real estate websites, as well as home improvement and interior design have become extremely popular. However, the Swedish real estate agencies still have not developed a theoretical framework on how to most effectively market the properties. The main purpose of this study was to investigate how interior in apartment advertising affects the buyer's interest in the apartment, and furthermore to start building a framework for how to effectively use interior as a marketing tool. The study connects theory regarding social identity, advertising effectiveness and product personality in order to investigate consumer behaviour in the real estate market.

Bakgrund: Information har länge varit en viktig resurs för företagen och Business Intelligence har gjort det möjligt för dem att analysera stora mängder data. En annan resurs som företagen värdesätter är tid och på senare år har tekniken möjliggjort att BI-systemen inte bara kan hantera stor mängder data utan även göra det på kort tid, eller i realtid.Frågeställning: Vad räknas in i begreppet realtids BI?Kan realtids BI användas för att skapa tidsbaserade konkurrensfördelar?Syfte: Kartlägga begreppet Realtids BI samt identifiera möjliga användningsområden för denna inom den tidsbaserade konkurrensteorin.Metod: Vi har använt oss av en kvalitativ metod där vi intervjuat konsulter och leverantörer inom Business Intelligence.Resultat och slutsatser: Studien visar att det inte finns någon klar definition av realtids BI, men två huvudspår har identifierats. (1) Realtidsanalys med innebörden att data finns tillgänglig för analys när användaren så kräver, samt (2) att realtidsdata uppdateras i nära realtid, vilket kan variera från några sekunder upp till ett par timmar.Dessa två spår inom realtids BI finner användningsområde inom olika områden av den tidsbaserade konkurrensteorin. Realtidsanalys kan användas för att uppnå den externa tidsprestationen i det att företaget snabbare kan identifiera rådande marknadstrender och har då möjligheten att snabbare uppdatera sitt produktutbud.

Augmented reality is a technology thatcombines the perception and interaction ofvirtual objects with the real world. Itcan allow a user to visually see computergenerated models and informationinteracting with the real world through ahand held device such as a tabletcomputer. This opens up a range ofpossibilities, especially in theconstruction sector. A construction siteis permanently changing and the need forprecise and updated information iscrucial. The ability to enhance the realworld with virtual objects and informationmay make many plans printed on paperabsolete.This report describes how workers in theconstruction sector would benefit fromusing augmented reality on a tablet innumerous situations and the technologyneeded to achieve AR on a tablet.

Background: During a house demonstration a real estate agent have the chance to make new contacts which is of big importance to spread the word about the agency and keep up with the competition. If the realtor makes a good impression on the customers, it increases the chance for making the customers return to the same realtor when time comes to sell their own house. The interpretation of this non-verbal communication has been shown to have a fundamental effect on the participant?s perception of the encounter. This makes the study aim regards investigating which non-verbal signals a real estate agent express.Purpose: This study has a two-parted purpose whereas the first part intends to point out similarities and differences in a realtor?s non-verbal communication.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

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.

There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..

I denna empiriska studie undersöker vi den reala växelkursens och reala BNP:s påverkan på Sveriges bilaterala handelsbalans med 11 länder mellan år 1995-2011. Med en felkorrigeringsmodell i ARDL-format testar vi för långsiktig kointegration. Därefter estimeras den reala växelkursens och reala BNP:s påverkan på den bilaterala handelsbalansen. Vi finner endast stöd för J-kurvsfenomenet och uppfyllt Marshall-Lerner villkor i 2 av 11 handelsförbindelser. Istället observerar vi ett starkare samband mellan real BNP och handelsbalansen.