Denna uppsats behandlar hur fastighetsbolagens finansiering har utvecklats efter finanskrisen, hur finanskrisen specifikt har påverkat fastighetsbolagens finansieringsverksamhet samt i vilken utsträckning fastighetsbolagen har börjat använda alternativa finansieringssätt i sin verksamhet. Detta ämne är intressant då finanskrisen har haft en stor inverkan på det ekonomiska klimatet världen över vilket också inkluderar de svenska fastighetsbolagen och de svenska bankerna.Uppsatsen kombinerar en kvantitativ undersökning av alla svenska börsnoterade fastighetsbolagskapitalstrukturer med en kvalitativ undersökning bestående av ett antal intervjuer medrepresentanter från flera fasighetsbolag och banker.Den kvantitativa undersökningen visar att det skett stora förändringar i fastighetsbolagensfinansiering. Användningen av alternativa finansieringssätt, såsom preferensaktier, obligationer,MTN- och Certifikatsprogram har blivit vanligare i fastighetsbolagen. En stor anledning till detta är att bankerna i många fall har velat begränsa sin utlåning till fastighetsbolagen samtidigt som kreditmarginalerna har ökat på grund av bland annat högre kapitaltäckningskrav för bankerna.Utvecklingen av fastighetsbolagens finansiering kommer fortsätta framöver och alternativa finansieringssätt kommer i större utsträckning användas som komplement till banklån och stamaktiekapital..

The cellular market is today suffering from great customer dissatisfaction. Simultaneously, the services offered by the different cellular providers are very homogenous, causing strict competition where various price strategies have been the main mean of battle. From a business perspective, implementing pricing strategies, to keep up with increased network investments, is a short term solution.In a market characterized by lacking customer satisfaction and harsh competition, research has shown the importance of highlighting customer relations in marketing. This type of marketing, which one could refer to as relationship marketing, is considered an efficient, economic, and strategic method of showing the importance of customer loyalty. To get insight in the relationship between the customers and the cellular providers, as well as to show the importance of relationship marketing, this study has used qualitative interviews to find what develops strong customer loyalty.The results showed that increased customer loyalty is achieved when an emotional bond is created.

This Master thesis is performed at the request of the forest company Mellanskog and the local municipality of Borlänge in Sweden and aims to establish recreational adjusted forest management plan for the areas of Mellsta and Skräddarbacken in Borlänge. In all types of urban forestry it is very important that the management plan are accepted by the general public. To make sure that also these plans of future measures, pass in the public, interview studies have been performed in which the public wishes and interests have been examined and applied in the management plan. To make sure that future measures in the forest may be accepted by the public when the forest harvester enters the woods, it is very important that a well functional work of information has been made. The people living close by the forest shall have been informed a couple of weeks before the time of measures and it must also be good information available that explains what is to be done and why.

The visual representation of management (board of directors, chief executive officer and executive management) in annual reports is an area of scholarship that has not been explored much. In the present study a sample of 87 annual reports from business enterprises within a Swedish context, comprising about 300 photographs, was analyzed using an explorative method of analysis based on semiotics and grounded theory. The influence of the context on images raises a question discussed in the study: Should the photographs in the annual report be categorized as portraits, advertisements and others or should the annual report be regarded as a genre of its own? The photographs showed patterns of homogeneity regarding gender, dress, gestures, colours, pictorial compositions et cetera. The position of the (male) CEO is privileged, but he is also connected to the group through various means like dress and style, thereby further underscoring management as a male enterprise and demonstrating the importance of the suit and necktie in creating homosocial bonds.

The end of the 20th century brought a dramatic change to the music industry. The then predominant models for music consumption and sales were forever altered when the possibility to distribute music over the internet emerged. It has now become evident that it is virtually impossible to stop the distribution of digital music files. Music has turned into a non-excludable and non-rival product, which in economic terms is described as a public good. Public goods theory serves as a starting point for this study, which explores some of the factors that might explain why some consumers pay for music, while others choose to download music illegally.

AbstractThe purpose of this study is to explore how prison officers in Sweden manage their feelings in remand prisons versus inmates and colleagues. Due to changes in the prison officers occupational role and work environment we found it profoundly interesting to study how prison officers perceive and reflect on their emotion management, that relates to the work they perform. The prison officers occupational role includes tasks that corresponds with security work and rehabilitative labor towards inmates, this tend to create a complexity as the occupational role consists of contradictive tasks. They need to uphold safety by physical means simultaneously as they need to become more intimate with inmates to accomplish the rehabilitative tasks. The study proceeds with a qualitative inquiry with six interviews from three different remand prisons around Sweden.

Machine-to-machine (M2M) communication is a phase in the digital revolution connecting computing devices with each other bringing along new business opportunities for companies. Although being a fast growing field it has not been researched to any greater extent, particularly not within the academical literature. Consequently, information on how M2M can affect organisations seems strongly needed. This thesis uses three perspectives, derived from already recognised business benefits of M2M, as an aid to select proper theoretical tools to investigate the phenomenon. The purpose of this thesis is to gain knowledge of how an M2M adoption affects a firm?s organisation, customer offerings and customer relations.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

The Transport division is responsible for the internal transports on Sandvik MaterialTechnology AB. At the moment there is no clear picture of how the straddle carriers aremoving at the division Primary Products and if it is working in a satisfying way. It isimportant to see the whole picture of the transportation flow so improvements can be made.The purpose of this essay is to survey and analyse the truck flow in a Lean Productionperspective. The essay is delimited to only include straddle carriers transportation ways in thePrimary Products division. To survey the truck flow we have used a method called Walkthrough.This means that we have walked thorough the whole production flow andinterviewed some of the employed on the way to get the necessary information.

 Bachelor thesis within Business AdministrationTitle: Effective estate managementAuthor: Joacim StåhlPatrik StyrbjörnTutor: Gunnar WramsbyDate: 2008-06-05Subject terms: Estate management, efficiency, key figure, good examples, manager, real estate Abstract:Background: Concerning the global economy and the picture given in real estate business that efficiency and profitability are needed to survive is it intresting to study and search for good example to reach an effective and profitable estate management.Purpose: The purpose of the thesis is to describe the work of real estate concern to reach efficiency and profitability from the owner/manager perspective.Method: Through qualitative interviews with eight respondents in four different real estate concerns describe good examples on effective estate management and with this fulfil the purpose of this essay. Two interviews per company were made, one at the company and one over phone to reach better security concerning the answers.Theory: The theory is divided in to four mainparts were the first two explains estate management and financial control. Thereafter comes an impression concerning efficiency and how efficiency is secured in estate mangement from a theoratical perspective.Empiri: This part of the essay is about the interviews made and through them show how real estate concern works with efficiency by focusing on good examples in which the companys find themself efficient.Analysis: Comparing the theories and the empirical research to analys and try to describe efficient estate management.Conclusions: Efficient estate management is about controlling the costs and especially about the opreating costs. Important to reach operative efficiency is therefore to continuosly follow up the costs and to do readings every month. To compose and continuosly work with budget and action plans for each estate is important in order to reach efficiency in the management of estates.

Level: Thesis in Business AdministrationDate: 20009-06-11Authors: Anders Johansson & Johan MyhrE-mail: anders@clubsilk.nu,  johan@clubsilk.nuTutor: Mona AnderssonTitle: Company valuation according to Value Based Management ? application to SkiStarProblem: Different operators constantly supervise Companies listed at the stockmarket. The stock exchange market is continuously updating the companie?s present value and their forecasted value. It is important that the companies are able to communicate with the market so that the stockvalue reflects the real value of the company.

The aim of the study was to examine how substance abuse influences social relationships to families, friends and others. Five ex addicts in a treatment centre were interviewed. We used thematic interviews with themes that we regarded as relevant for our study. In the analysis we applied the theoretical concept of symbolic interactionism. Theories of emotions also helped us to explain feelings that arise in the social relationships.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..