Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.

Evaluation of sustainable work within real-estate companies is a relativelynew way of working and the number of companies starting towork with this routine increases every day. Chalmersfastigheter is areal-estate company providing faculties for universities. The company ismainly focusing on decision-making and outsourcing.The aim of this essay is to evaluate decision-making processes andensuring that the right decision is made, with other words, evaluatingthe decision and not the result from the decision. By identifying whatsustainability means for Chalmersfastigheter and in which processesdecisions are made, an evaluation is easily made to see if every decisionis based on the three aspects of sustainability; ecology, economy andsocial. The result from this evaluation will highlight how Chalmersfastigheter prioritize in decisions concerning sustainabledevelopment.This study is based on the ISO 14001 standard and the definition ofsustainable development presented in the Brundtland report.Akademiska Hus is used as an example to present how another companyin the same business has operationalized sustainability.

The main purpose in this degree thesis is to investigate changes in performance when introducing a newly produced Real-Time database in one of CC Systems products, the Diagnostic Runtime Engine, DRE. The thesis is a collaboration between CC Systems, creator of DRE, and Mimer AB, developer of the Real-Time database.The result reveals that the time spent on database access is considerably lesscompared to the originally used database. The research has lead to several additional requirements on the real-time database and these are presented as part of the result in this thesis. The additional features will help making the product more suitable for DRE and similar applications.Additional research is required to be able to recommend the use of this product or not. Primarily the performance in another operating system, Windows CE, but also the introduction of additional features should be investigated.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

Syfte: Gällande förvärv av kommunala hyresrätter har de flesta diskussioner som uppmärksammats, enligt vår uppfattning, rört ombild¬ningen från hyresrätt till bostadsrätt. Det är även det som teoretiskt finns beskrivet. Därför anser vi att vår studie kan bidra till att belysa fenomenet och öka vetskapen, om att hyres¬rätterna kan byta ägare och de facto byter ägare utan att upplåtelseformen ändras. Vårt syfte är därför att studera hur fastighetsköp gjorda av privata fastighets¬ägare från kommunala fastighetsföretag går till.Metod: Vi har i vår uppsats delat hermeneutikernas synsätt då vi är medvetna om att vår inställning och tolkning av studien kommer att påverka vårt resultat. Vidare har vi tillämpat ett kvalitativt tillvägagångssätt där vår studie grundar sig på intervjuer.

Background: Our daily lives and personal interactions are increasingly featuring social media and social networks in particular. Topics regarding social media, its impact on society at large ? both on corporate as well as individual behavior ? has been the focus of many research papers. Personal use of social networks are regularly being mapped out by researchers aiming at clarifying concepts such as engagement, trust and interactivity, and mapped by companies seeking to maximize return on investment concerning their marketing efforts. The aim of our study is (i) to map how companies and/or organizations operating on the Swedish market use their company?s pages on the social media as a way of communicating with their followers and audience, as well as (ii) identifying whether ?Real-Time Marketing?, in our own definition, is used or not.Methods: The research methods used included both quantitative and qualitative content analysis.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

The construction and real estate industry represents a significant part of Sweden's total impact on the environment and mainly affects the following national environmental objectives: reduced climate impact, a good built environment and a non-toxic environment. By establishing internal rules, companies within the industry can reduce their environmental impact. SMT (AB Sandvik Materials Technology), a part of the industrial group Sandvik AB, has set a target that during 2014 develop a guiding document with special consider to the environmental impact during construction of office buildings, that they establish at the Swedish regional capital Sandviken, for both internal and external tenants. This study therefore aims to clarify which environmental aspects that the construction and real estate sector mainly are responsible for, and therefore should be part of a guiding document for a company for establishing office buildings, and to present arguments regarding the use of such a document. The study is based on literature studies and personal contact with other companies, in the form of e-mail conversations and a telephone interview.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

Att mäkla på Franska Rivieran som svensk till svenska kunder skiljer sig från att mäkla i Sverige. Exempel på det är att man använder sig av ett juridiskt ombud, en notarie vid kontraktsskrivning i Frankrike. Där förekommer heller inte budgivning då detta är olagligt. Istället förekommer ofta prutning mellan köpare och säljare. Mäklaren arbetar även ofta närmare köparen än i Sverige, då man hjälper denne med kringtjänster som t.ex.

Att mäkla på Franska Rivieran som svensk till svenska kunder skiljer sig från att mäkla i Sverige. Exempel på det är att man använder sig av ett juridiskt ombud, en notarie vid kontraktsskrivning i Frankrike. Där förekommer heller inte budgivning då detta är olagligt. Istället förekommer ofta prutning mellan köpare och säljare. Mäklaren arbetar även ofta närmare köparen än i Sverige, då man hjälper denne med kringtjänster som t.ex.

AbstractThe Energy Declaration is a law that will come into effect October 1: Th 2006. This report has Värnamo municipality as principal and shall clarify what the estate owner in general and Värnamo municipality in particular need to know about this law. Another part that is going to be dealt with is how large the future need for energy experts in this field will be, and which competence that will be demanded for them.The work will in general deal with simplified energy declarations for apartment houses and public buildings, since these buildings are the first to be involved with energy declarations.The energy declaration will consist of a number of important components.? Energy power i.e. how much energy the building consume? If the ventilation control is done? If the radon measurement is carried out? Recommendations of measures to improve the energy power? Reference value to compare the buildings energy power againstAccording to the law the declaration shall been made by an independent expert, which will need certain information for this.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.