Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

The use of spread spectrum signals has increased dramatically in military applications. Finding methods for detecting and positioning of these signals have become interesting research areas for signal intelligence purposes. One method is to measure the time difference of arrival (TDOA) that occurs when two receivers are synchronous and spatially separated. Based on the TDOA-technique an audio-demonstrator has been developed and implemented. This report describes the theory for how sound received in microphones can be used to extract information about the transmitter?s position from the measured time difference.

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.

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.

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 report describes a final thesis done during the spring of 2008 as part of the bachelor degree in computer engineering degree at the School of Engineering in Jönköping.The client is working in the consulting business and is involved in, amongst others, work regarding information security. Within this field they perform so called Threat, Risk and Vulnerability assessments. Today these assessments are done by a predefined method, but many details are controlled by the person documenting the project. A wish was made that the implementation was standardized, it should also ease the task of estimating the need for time and money. The solution for this seems to be a software tool.

The purpose of this thesis is to gain insight into educators? views and work with circle time in preschool. To find out, I have referred to the following questions: How is your circle time performed in preschool? What objectives have teachers with the circle time? What impact has your circle time for the children in preschool?I have chosen to carry out qualitative interviews with three preschool teachers. After the interviews, I compared the educators? response to previous research.The survey shows that the circle time is one of the day´s highlights for preschool children.

This master thesis in economics discusses the time use of today as well as the observed trends in time use over the last 20 years in Sweden. This is done by analysing time-use and consumption data at the microeconomic level, i.e. by explaining individual behaviour given the economic assumption of a rational behaviour. We reach the conclusion that the value of time is an important explanatory variable concerning the rationality in that time is used differently by different individuals and in the changed use of time. Furthermore, other variables such as social norms and the process benefit of a certain activity, i.e.

Network RTK is a real-time technique for accurate positioning with Global Navigation Satellite Systems (GNSS). The technology means the use of correction data from a network of GNSS receivers with known positions (reference stations) to reduce the uncertainty in position for the user´s GNSS receiver (rover). However, this requires that the correction data can be transferred seamlessly to the user in real time. Commonly the corrections are transferred via mobile phones. The Swedish National Land Survey operates a nationwide Network RTK service, where users can receive correction data via GSM or mobile Internet (GPRS).

Abstract In high voltage substations there is an increasing demand for computerized equipment, and automation of operation and supervision. The future primary equipment will provide the possibility to collect more information and to provide better control for improved effectiveness. Since ABB has got a large customer target, each product must be custom made to fulfil the customers (often from different countries) demands. Later these products will be configured by engineers who may not be familiar with the tools used at ABB. This is a very expensive and time consuming.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Many researches have been done about the difficulties in teaching children with disabilities and like in this case dyslexia, which is the disability my essay is focused on. Earlier researches have investigated how and what teachers do practically when they have pupils with dyslexia and what help they have in their work. I wanted to investigate how the theories in National Compulsory School Curriculum (Lpo94) and about inclusive education in relation to the actual work in one Swedish school. My essay, with help of other research, has taken the expression ?school for all? and it?s meaning to what is possible to do in a real life work situation, with the assignments that schools have in Lpo94.