The purpose of this thesis is to increase the knowledge about the comprehensibility of the easy-to-read civic information. In the study I present my analysis of the content of four easy-to-read texts from four government authorities. The analysis constitutes the starting point for interviews with the target group ? people with a minor mental retardation ?, but it also reveals some possible difficulties for the intended readers. In the empirical study ten persons from the target group were asked to read a text and the comprehension was tested by oral questions about facts in the text.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

In this two years master's thesis a regional project, Futurum.kom, is studied through the experiences of eight librarians from two of the participating libraries. The interviewees have all attended local and regional seminars where questions about core values, target groups and the role of the public library were discussed, among others. The seminars resulted in a number of core values and target groups. During the project, a number of advertising campaigns are to be conducted. The first one of these had recently been implemented at the time of the present study. The aim of the thesis is to investigate the interviewees organizational self-perception in relation to the project.

Aim: The purpose of this study is to increase the knowledge around the location?s importance when rent setting office premises. Furthermore, I want to get broader knowledge about the real estate market as a whole when since it is of current interest.Method: The study is performed with the aid of qualitative interviews on persons with experience of office premises in Stockholm city. Theoretical dates mainly have been gathered via literature and the Internet. Then I have put together the interviews in order so that I finally can analyze empiric with theory.Result & conclusions: The results that have been achieved with this essay are how the concept location has been used within the real estate sector, also how important long-term thinking is when letting of premises, not only office premises.Suggestions for future research: Future studies can increase my study with more interviews, with for example real-estate owners.

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.

This masters degree is a study of factors of success in a drug preventions work of change and model or method which could facilitate this work. The target group, which is in focus in this survey, is alcohol- and drug coordinators, also called prevention coordinators who?s main task is to develop and coordinate the preventive work in the alcohol and drugs area. My method of investigation is a combination of literature studies and a quantitative poll study with the target group, alcohol and drug presenters?, in Sweden.

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.

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.

In advertising, the target has traditionally been aimed towards the product?s advantages.Today the trend is that the advertisers want to create a restless and unsatisfied consumer. Theconsumer on her part is not trying to achieve a goal with her consumption, but experiences theconsumption itself as a goal. Because of this the consumer demands a fast and variedselection.In order to sell their products the companies must create a non-existent need amongst theconsumers. Therefore it is very common in advertising today to use emotions instead ofinformation to attract the customers.

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.

Mindre företag i Sverige använder även i dag äldre DOS-baserade (Disk Operating System) program för att hantera sina administrationsbehov. I takt med övergången till fönsterbaserade applikationer har även behovet av hanteringen av övergången ökat. I detta examensarbete har företaget ifråga haft behov av en uppdatering av dess befintliga DOS-baserade administrationsprogram. Uppgiften har varit att ta fram ett motsvarande Windows-baserat administrationsprogram med stöd för alla de funktioner som det ursprungliga programmet hade men med utökad funktionalitet. För att lösa denna uppgift har första steget i samråd med företagets representant varit att analysera hur användarna använder det befintliga systemet för att ta reda på de funktioner som behövdes för att skapa ett väl fungerande program.

En komponentbaserad mjukvaruutveckling syftar till att minska utvecklings- och underhållskostnader för mjukvaruprogram. Trots att det idag inte finns någon enhälligt accepterad definition av en komponent så existerar komponentteknologier som ämnar till att minska utvecklingstiden för mjukvara genom komponenter.De olika teknologierna som undersöks i denna rapport är Microsofts COM, OMGs CORBA och Suns JavaBeans. Dessa jämförs på tekniska egenskaper, prestanda, språkberoende, plattformsberoende och distributionsstöd då dessa egenskaper är viktiga för programvaruutvecklare vid val av teknologi. Detta genomförs med hjälp av en litteraturstudie över specifikationerna för respektive teknologi. Litteraturstudien täcker även material av teknologiernas existens på dagens kommersiella komponentmarknad.Resultatet från jämförelsen pekar på att COM-teknologin kommer att dominera marknaden för komponenter på Windows-plattformarna och att CORBA kommer att smälta ihop med JavaBeans för att dominera marknaden för icke Windows-plattformar..

Fler människor börjar använda olika mobila operativsystem i mobiltelefonen samt appar som enbart fungerar på plattformen. Det leder till att app-leverantörer måste utveckla varje app till varje specifik plattform vilket är dyrt. De vanligaste operativsystemen som används idag är Android samt IOS men hösten 2012 släpptes Windows Phone 8 vilket innebär ytterligare en plattform att ta hänsyn till. I sammarbete med företaget Sogeti Jönköping fokuserar studien på att hitta en metod som gör det möjligt att migrera appar mellan plattformar och till Windows Phone 8. Studien innefattar också att identifiera för och nackdelar med olika app-typer genom en litteraturstudie och intervjuer samt att testa om migrationsmetoderna fungerar praktisk genom en implementation.Resultatet har påvisat att det finns två stycken olika metoder för migration vilket är PhoneGap och Xamarin.

Fler människor börjar använda olika mobila operativsystem i mobiltelefonen samt appar som enbart fungerar på plattformen. Det leder till att app-leverantörer måste utveckla varje app till varje specifik plattform vilket är dyrt. De vanligaste operativsystemen som används idag är Android samt IOS men hösten 2012 släpptes Windows Phone 8 vilket innebär ytterligare en plattform att ta hänsyn till. I sammarbete med företaget Sogeti Jönköping fokuserar studien på att hitta en metod som gör det möjligt att migrera appar mellan plattformar och till Windows Phone 8. Studien innefattar också att identifiera för och nackdelar med olika app-typer genom en litteraturstudie och intervjuer samt att testa om migrationsmetoderna fungerar praktisk genom en implementation.Resultatet har påvisat att det finns två stycken olika metoder för migration vilket är PhoneGap och Xamarin.