The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies.Method: The methodology for the study is key analysis through hypothesis testing and regression analysisConclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn..

År 2000 blev det möjligt för svenska börsnoterade bolag att göra återköp av egna aktier. Detta har medfört ytterligare en möjlighet för hur bolagen kan distribuera den vinst de gör vid brist på andra gynnsamma investeringar. Under perioden 2000 till 2013 har 139 olika bolag genomfört återköp av egna aktier och bland dessa bolag varierar mängden återköpta aktier och antalet genomförda återköpsprogram kraftigt. Aktiebolagslagen sätter ramarna för återköpet och per återköpsprogram får maximalt tio procent av det totala aktiekapitalet köpas tillbaka. Bolagstämman beslutar om återköp skall bli aktuellt och beslutet sträcker sig som längst till nästa bolagsstämma.

Due to a rising debate concerning corporate governance that has caused increasing demands for companies? transparency, several codes of conduct have been introduced. The Swedish Code for Corporate Governance is obliged to companies with a turnover exceeding three billions. There are companies that voluntarily apply the Swedish Code. Possible causes to this phenomenon ought to be that the code for corporate governance conveys legitimacy through the insight into the affairs of a company the public receives, through the report of the corporate governance that is published in the annual report and on the home page of the company.

Förekomsten av dolda indexfonder har flitigt diskuterats i media den senaste tiden. Syftet med denna studie är att undersöka hur aktivt förvaltade svenska aktivt förvaltade aktiefonder verkligen är. Detta ska genomföras genom att titta på tre olika aktivitetsmått vilka är active share, aktiv risk och omsättningshastighet. Tidsperioden för denna studie sträcker sig mellan åren 2012-2014. I undersökningen granskas sexton Sverigefonder.

The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

The aim of this thesis has been to investigate women's experience of the Methadone maintenance treatment and what help they believe they need to be able to recover and to improve their social life and whether the medical- and social workers share the similar view.Our method of investigation has been qualitative interviews with four women in the program, two nurses and a counsellor at the methadone clinic and two social workers, who have female clients in the program.The questions at issue were:* how did the women describe their life situation during treatment, compared to the situation they had while they were addicted to narcotics,* did the women experience that the treatment they get in the methadone maintenance program is giving them a better social life situation,* did the employees at the clinic and at the social office share the similar view about the treatments as the female patients?Main problems seemed to be; meeting new non-addictive friends and finding something to do. We could se that, in different ways, they need more support. It wasn't always clear to the people who work with them whose responsibility it was, depending on workplace and/or personality..

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

Thesis purpose The study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. Methodology The effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database. Theoretical perspective The study is derived from Kapferers (2004) definition of brand equity, where he is dividing the concept into three parts. This study is focused on Brand strength in particular, which is one of the parameters in the above-mentioned theory.

The purpose with our study was to see if and how the amount of articles regarding different sports has changed during the last three decades. If it had changed our target was to se how and why it had changed. We have performed a quantitative content analysis. In the analysis we have studied the two national Swedish newspapers Dagens Nyheter and Aftonbladet. In doing so we have created two synthetic weeks in each of the years 1986, 1999 and 2012.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

Thesis purposeThe study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. MethodologyThe effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

In my degree project I have chosen to write about the social interactions in children?s play. Iwanted to study their free play and the time when their teachers tell them what to play to seewhat their social interactions look like. The purpose with my research is to study whathappens in the social interactions in their different playing situations.I performed three observations of the free play and three observations of the guided play at apreschool to study what social interactions that takes place in the different playing situations.What happens and what patterns can I find in their play.In my research I had some questions that this project rests upon:What happens in the social interactions in the different playing situations?How do the children?s different social interactions look?The children that I have observed showed me that when they are interacting they especiallyuse their cognitive abilities, because an interaction needs a certain mental development.