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.

Purpose;the purpose of this study is to investigate whether a product ad observer's purchase intention, perception of product quality, brand image perception and price perception is affected depending on the size of the text that was used in the ad to communicate the product price.Methodology;the study was conducted using a quantitative method through a survey. The implementation of the study has been done by using three variants of the same suit ad where the three different variants have been manipulated on the text size on the price information, by reduced / increased the text size. The implementation has also been carried out using two different ad sender, with three ads for each sender.Result and conclusion;the text size on the price of a product ad mainly affects the observer's price and quality perception, where the small text will have a positive effect on quality perception and a negative effect on the quality perception. Even brand image changes depending on the text size where small text will have a positive effect..

The purpose of this thesis was to examine how the build-up of customer relations can be characterized at the end of the industrial selling process and how companies engage their cross-functional selling teams into this relationship building effort. Through a case study of Omega, a multinational company engaged in the selling of products of an industrial character, it was revealed that the build-up and maintaining of the customer relationship is of acute importance, as it presents the company with a window of opportunities. Through its relationship with the customer the company can be able to sell other products, which are related to the original purchase made by the customer. For the company?s competitors the established relationship might also serve as a barrier when attempting to enter the market or increase market share.

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 study is one of five that has been done based on Lunds Energi?s planned investment in bioenergy. The plan is to build two large burners, at Örtofta, that?s going to be supplied with biofuels. In this study I take a closer look on the profitability when you choose to sell your cereal as bioenergy. I?ve been calculating with selling the straw from the grain crops and winter rape, selling the rye weat as whole crop and fertilize the hemp with sewage sludge.

Cross-selling är en strategi som de senaste åren har fått stort fokus inom finansbranschen. Strategin går ut på att öka försäljning till existerande kunder genom att introducera dem till produkter eller tjänster som andra avdelningar inom företaget erbjuder, oavsett den egna specialistrollen. Nyttan med cross-selling är obestridd, men i praktiken har det visat sig svårt att tillämpa cross-selling. De hinder som föreligger kan i förlängningen härledas till ett problem att få de anställda motiverade att verkställa strategin. Motivationen hos de anställda kan påverkas genom styrning från företagsledningen.

Deregulation on the market for agricultural products leads to a more globalised market with increasing price fluctuations. This, in turn, places the farmer in positions influenced by new risks but also improved opportunities. The farmers are faced by uncertainty in terms of financial outcome. To be able to utilise these new market conditions it becomes increasingly important for farmers to continuously follow the price trend, and to develop strategies how to manage the risks exposed by a volatile market. Farmers with different conditions perceive risk in different ways. Hence, their risk management behaviour will vary.

It is easy to see that oil has a big part in our economy, by looking at the repeated news from the media and at the stock market, where they follow the oil price very closely. Behavioral finance is about investors making small or big mistakes in the stock market. Behavioral finance describes the importance of understanding your own faults, as well as others investor?s faults. Behavioral finance emphases the importance of not assuming that the financial market is a flawless environment, but to understand the psychology behind investment decisions.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

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.

In several countries that have been early in the development of wind farms, there is today a second hand market for the used wind turbines. The European Union (EU) has established a waste hierarchy in order to minimize throwaway mentality. The second hand market is a part of this as the steps are to minimize, reuse, recycle, extract energy and landfill.In order to promote the development of renewable energy, there are energy certificates for the producers that provide it, wind power being one type of renewable energy. After 15 years the energy certificates for a specific wind turbine are no longer paid, and after that there are several different scenarios for the wind turbine. The scenarios investigated in this bachelor?s thesis are export of the wind turbine to countries that are not as far along as Sweden in their development towards renewable energy, selling in Sweden to individuals, and recycling of the wind turbine, as it mostly consists of metals and therefore is recyclable.

This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.

During the last few years, there has been a lot of debate regarding the price ofelectricity on the Swedish market. According to a recent survey from Sifo, anon-bias governmental institute for consumer research and testing, the priceof electricity is what worries Swedish households the most. An investigationof the eciency of the Nordic power grids inuence on the Swedish spotprice is therefore both relevant and valuable. Three quarters of all electricityproduced in the Nordic region is traded at the Nord Pool Spot power market.This survey examines how much of the variation of the swedish spot pricecan be descried by the variation of the nordic system price and how much iscaused because of ineciencies in the power grid. Primarily, linear regressionwith adjustments for endogeneity and heteroskedasticity has been used in orderto analyze data obtained mainly from Nord Pool Spot and Vattenfall AB.The results show that the variation of the system price can account for all butabout 40% of the variation in the Swedish spot price.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.