There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

The aim of this thesis is to examine how five works of fiction about anorexia and bulimia have been received in Swedish daily press reviews. The investigation is based on 60 reviews, which are analysed with a qualitative method consisting of close-reading and where a feministic perspective is used. The main question concerns how and to which extent the basis of valuation in the reviews is effected by the fact that the books describe a primary female world of experiences. The investigation shows, among other things, that many reviewers consider the books about eating disorders to be too many. They categorize the books about anorexia and bulimia as a genre of its own and place the books into the literary system principally by referring to other books about anorexia and bulimia.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

This essay is about Abrahams children and its teaching method  the IE- method. The purpose of this essay is to see what four teachers who use the method in their teaching think about it. To get an idea of how these teachers are working with the IE- method, I interviewed them. What are the pros and cons, is it a good way to teach religion? In addition, I look at how the IE- method follows the Lpo94 values and goals.

Då dagens konsumenter har blivit mer hälsomedvetna, har bättre tillgång på information och är dessutom mer krävande har efterfrågan på mer hälsosamma, säkra och miljövänliga livsmedel ökat starkt de senaste åren (McCluskey, 2000). Företag behöver därför uppmärksamma konsumenters efterfråga och skapa mer miljövänliga produkter för att skapa ett hållbart jordbruk och en mer hållbar produktion. Dock visar studier på att trots ökad medvetenhet och att konsumenter överlag är positivt inställda till ekologiska produkter köper en mindre del ekologiska produkter i verkligheten. Polarbröd är uppdragsgivare för denna uppsats och uppsatsen kommer därför att behandla ekologiskt mjukt bröd. Problemformuleringen för denna studie är: Hur värderar konsumenter ekologiskt bröd?Syftet med denna studie är att hitta konsumenters betalningsvilja för ett ekologiskt bröd.

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.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

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.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Det finns många olika metoder att tillämpa vidvarumärkesvärderingarvilket lett till att värderingarna har varit avskiftande kvalitet och utformning. Detta harbidragit tillbland annatinförandet avISO 10668:2010Brand valuation - Requirements formonetary brand valuation.Syfte:Vårt syfte med studien är att beskriva hur varumärkesspecialistertillämpar varumärkesvärdering i praktiken och vilka skillnader detär i och med införandet av ISO 10668:2010. Vidare vill vianalysera om ISO 10668:2010 har bidragit till högre upplevdtillförlighet och bättre vägledning vid varumärkesvärderingar.Metod:Studien bygger på en kvalitativ metod med abduktiv ansats därintervjuer med varumärkesspecialisterhar genomförts. Akademisklitteratur, elektroniska källor samt vetenskapliga artiklar har varitgrundläggande för studiens genomförande.Analys och slutsats:Varumärkesspecialisterna är eniga om att tillämpning avvarumärkesvärderinghar ändrats viss grad i positiv riktning sedaninförandet av ISO 10668:2010. Om standarden följs bidrar den tillen mer tillförlitlig värdering eftersom den beaktar aspekter sombidrar till en mer rättvis bild av varumärket.

Chunks and Tasks is a programming model based on the C ++ programming language. This programming model is used for electronic structure calculations, among other things.The purpose of this project is to improve the CHT-MPI software library for Chunks and tasks, so that calculations of matrix-matrix multiplications are performed more efficiently than they do with the existing software library. The software library is based on the work stealing method, which is a method the software library for Chunks and Tasks uses for the distribution of the calculation work. The considered way to improve the software library is by modifying the work stealing method in a way that makes the distribution of calculation work happen in a more efficient way , which will lead to calculations performed faster than before.Two different modifications of the work stealing method were tested and it led to two new methods, Method 1 and Method 2, which distributed the calculation work differently. Method 1 did not give results that were compatible with the theory, since the calculation time with this method was much longer than the previous method.