Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

In this essay, I explore the history of the ideas that have shaped the profession of landscape architecture, in a Swedish context. To this purpose, I have sampled the professional debate on landscape architecture at four points in time. These are the years around 1890, 1930, 1970 and 2010. Drawing on G N Brandt (1920), I make the distinction between two arguably crucial approaches, i . e., naturalism and formalism. By identifying these perspectives, and by dividing the arguments of each time period according to this classification, I am able to compare the course of the debate over time. I take on the task through hermeneutics.

The distance between home and work has increased in recent decades. By the development of infrastructure and public transport, jobs farther from home have become more accessible and this development has in turn increased commuting. Commuting travellers often pass over administrative boundaries which often serve as borders for public transport pricing. Also the market control prices. Research shows that travel times and costs significantly affect commuting choice.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

Christianity has for a long time played a significant role in the Swedish school system, which can be seen in the syllabus of the course religion in 2011 where Christianity got a special status and the Christian alignments were explicit named. The aim of this essay was to see whether, and if so how, Christianity and its three alignments ? Catholicism, Orthodoxy and Protestantism ? had developed a greater impact in religion textbooks for grades 7?9 adapted to Lgr 11 compared to Lpo 94 and partly to see if there had been any changes and to what extent. The main question concerned whether Christianity had a greater impact in religion textbooks adapted to Lgr 11 than Lpo 94 and how Christianity could be seen as culture-religion. The sub-questions concerned whether there was any differences in what Christianity is and to what extent Christianity were represented in religion textbooks, but also if any difference to what range the three alignments where represented. The study consisted of six religion textbooks for grades 7?9, where three were adapted to Lpo 94 and three to Lgr 11.

This essay examines how the author of 1 Peter exhorted Christ-believing slaves and wives in 1 Pet 2:18-3:6, a passage that invites questions about submission, questions that, in contemporary contexts, are oftentimes controversial. The essay also calls attention to the advantages and the complexities of understanding 2:18-3:6 relative to ancient Roman familial and hierarchical structures. A close exegetical analysis of the passage points out a variety of scholarly viewpoints on ?Peter?s? admonitions to slaves and wives. Following the exegetical analysis, attention is given to feminist hermeneutics and to potential uses of this biblical text in contemporary contexts.

Abstract Integrated mental training is a method that entails a systematic and long-term training of mental processes (thoughts, images, emotions) that aims to enhance performance as well as gratify feelings and improve thought processes. This training develops an alternative system of control by using substitute state of consciousness and self-hypnosis. The method is concerned with both mindfulness and performance approaches, which is crucial in order to feel and function better. The intent of this study is to highlight the experience of the different steps of integrated mental training to gain an understanding of how, where, and when changes occur. To achieve the objective of this study, a qualitative empirical method was used.

This study investigated whether in-situ audiometry, delivered via hearing aids, is a better option as a basis forprescribing hearing aid amplification, compared to conventional audiometry. By examining the real ear insertgain (REIG) in 29 ears (18 subjects), that had been fitted with a hearing aid programmed using both conventionalaudiometry and in-situ audiometry, the study looked at whether in-situ audiometry based prescription is closer tothe NAL NL1's fitting target than audiogram based prescription. The hearing aid Siemens Pure 7mi with speakerunit M was used on all participants. The results showed how in-situ audiometry based gain at certain frequenciesis more consistent with the target curve, especially at 1000, 1500, 2000 and 4000 Hz. It was not establishedwhether the findings of the study were statistically significant.

This study highlights the stereotypical depictions of journalists in film using a narrative analysis of four major Hollywood productions, starting with All the President?s Men from 1976 through The Girl with the Dragon Tattoo from 2011. Its purpose is to highlight traits given to journalists in the movies and re-occuring themes in the portrayal of the media and the journalistic occupation. Differences and commonalities between the films are concluded in a discussion of ethics, personalities and the media?s self image.

I rapporten har vi förklarat vilka problem som kan uppstå med dagens teknik och vilka eventuella lösningar som man kan förbättra med tiden. Med hjälp av Trafikverket har vi genomfört detta examensarbete.Vi hade fått tydliga direktiv från Trafikverket gällande examensarbetets syfte. Det gjorde det enkelt för oss att avgränsa arbetet efter de riktlinjer som var angivna och möjliga att genomföra.Studiens syfte var att förstå varför det inte går ge ut relevant trafikinformation. I dagsläget har man tekniken för ett väl fungerande system. Ett system där man enkelt kan få realtidsinformation i samband med trafiken, vägarbeten och eventuella hinder.I rapporten har vi även sammanfattat alla navigationssystem som man kan ha användning av som trafikant.

With this study we aim to learn more about the relationship between digitalization and the swedish church. We have interviewed two priests and two other persons ? one who got married about five years ago, and one who, at the time of writing, is getting married in a few weeks. In addition to the interviews we found some earlier research that were relevant to us, which we read and compared to the empirics we got from the interviews. In our study we have taken qualitative research into practice since we want our interviewees to really share their points of view on the organisation?s usage of digital media.

This essay deals with the question of lines of development within the politics in the rural municipality of Nyed 1950-1962. The aim is to explore how local politics and policies were handled from two perspectives. Firstly the issue of conflict and consensus or majority rule and consensus. Here Arend Lijphard's theory of majority and consensus provides a theoretical base for the essay. Secondly the aim is to explore the actions of the local politicians with regards to leisure time policies to find out whether or not they ideologically belonged to the concept of ?folkhemmets kommun? by Ulla Ekström von Essen.The source material for this essay has been the minutes from the two major bodies of local politics in Nyed, kommunalfullmäktige and kommunalnämnden.