With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

In today?s society, there are many people who suffer from physical pains due to their work situation. To work sitting down by a desk long hours every day is quite normal but this is a problem. People that sit down and work in the same position all day long the whole week will eventually be affected by long-term work injuries.Large multinational companies around the world offer a customer service where they serve customers who have experienced a problem with that company?s products or services.

The trend towards increasingly large farming units raises questions regarding how to better monitor production. Larger units make the impact from possible errors more severe, which increases the pressure on management supervision. To cope with management issues, prevent errors and handle increased demands on traceability and documentation, the Real Time Location Systems (RTLS) concept is making its way into various parts of agriculture. In sectors outside agriculture, RTLS are already being used successfully to track and locate items through nodes at different levels of accuracy, such as room level or the relative or absolute position. Empirical data can be received in real time from the nodes.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This report is about a thesis that is performed in and for SYSteam Engineering AB in Motala. The thesis work is divided into three parts, study of the market, programming and electronics. The study part consists of examining and comparing different data acquisition systems for testing of different circuit boards, taking into account the modularity, real-time applications, mobility, environmental, interface hardware and software, to be able to define a general module-based data acquisition system in both hardware and software that enables for future developments.The programming part consists of getting started with Visual Studio, which integrates the Measurement Studio for C#. NET. Measurement Studio includes classes and user controls for testing and measuring and offers tools for acquisition, analysis and presentation of real world data.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

The report analyses if some common problems can be avoided by using modern technology. As a reference system ?Fartygsrapporteringssystemet? is used. It is an n-tier web application built with modern technology at time, 2003-2004. The aim is to examine whether ASP.Net MVC, Windows Communication Foundation, Workflow Foundation and SQL Server 2005 Service Broker can be used to create an n-tier web application which also communicate with other systems and facilitate automated testing.

Web services are now a day often mentioned when speaking of systems communicating with each other online. This master thesis describes how we, with a grounded theory, developed a web service from scratch and then used it to describe how to develop a method for this case scenario. The purpose of the web service is to simplify the information exchange between Infra Gaming, which is the company who assigned this project to us, and their customers. This master thesis is not a guide to how you develop a web service. It is a master thesis that describes how we, in three steps, solved the assignment from Infra Gaming and our problem, with a web service..

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

Background: The hurricane in the south of Sweden in January 2005 was the worst storm in Sweden for the last hundred years. The storm named Gudrun has blown down forest that according to estimation is corresponding to one year of cutting down in the entire country.Purpose: The purpose of this thesis is to describe how credit granters act when facing falling forest real estate mortgage and describe if they will make considerations due to the storm in the south of Sweden 2005.Method: With help of a qualitative method, we investigated how the credit granters act when facing falling forest real estate mortgage. Interviews were obtained with three credit granters, SEB, Landshypotek and FöreningsSparbanken in the county of Jönköping and Kronoberg.Conclusion: The conclusion is based upon the empirical study, the analysis and our own reflections and it shows that the credit granters do not change their policy concerning credit granting to forest real estate properties. The policy of the credit granters has proven to be valid even in this extreme situation..

Background: The description of different characters in soapoperas are often exaggerated to catch the viewers interest and to present an exiting content. The phenomenon that takes place in soapoperas can often relates to every-day- life-situations. The viewers should recognise them selves in the content, the imaginary situations and the characters should be normal but at the same time exaggerated and twisted to catch the viewers attention. This means that the characters in Rederiet should have connections to the real world and this makes it interesting to study how the different styels of leadership are descibed.Purpose: The purpose is to analyse and compare three choosen characters in the soapopera Rederiet, from existing leadership thoeries. To identify leadership on three hierarchical levels ? head of machinery, superintendent and captain ? and to analyse how leadership are descibed in the soapopera.

Syftet med studien är att ta reda på vilka hänsyn som måste tas när underhållningsprogram, bl.a. de som är baserade på utländska format, produceras för att visas i Public Service-kanaler.I studien, som ....

In recent years, the digitalization and media convergence has increased, which has made the market for public service- medias more competitive. Perhaps this is why public service has chosen to communicate with recipients outside their own channels.The purpose of this quantitative study is to find out how students attitudes looks towards the fact that public service are performing marketing communication. To find out, we conducted a survey, as 256 students of Linnaeus University in Kalmar answered. Together with the study we have used different theoretical references in order to analyse the responses from the survey, and obtain our conclusions.By analysing the empirical material we came to the conclusion that the majority are in favour of public service performing communication outside its own channels. But we also noticed that the communication needs to be in a certain way for the students to be positive.

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.

This thesis attempts to clarify the impact of cultural differenceson customer expectations of service level. Furthermore, wewant to determine whether or not expectations of service differenough to be quantifiable between two countries, Sweden andthe US, mostly regarded as similar in business practices. The conclusion showed that higher ratings on four of Hofstede?s five cultural indexes were associated with higher customer service expectations overall, and in all four SERVQUAL dimensions. This research contributes to retail internationalization and customer expectations theory.