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Idag sker majoriteten av alla kommersiella fastighetstransaktioner via bolag. Detta sker genom att först låta paketera fastigheterna i bolag, för att sedan avyttra aktierna i bolagen där fastigheterna ingår. Drivkraften bakom förvärvsmetoden är sänkta transaktionskostnader, främst genom skattebesparingar. Detta innebär att allt färre transaktioner sker på traditionellt vis, det vill säga som fast The trend of increasing commercial real estate transactions via companies has a negative impact on the process of estimating the taxable values. This due to the sharp decrease of comparison material for our Swedish authorities. Real estate transactions via companies also enable information about the transaction to be kept secret from outside parties. The study aims to show how various parties in t

Blood analysis is an integral part of diagnostic medicine and used in most medical fields. The concentrations of red blood cells and platelets, and ratio between these, are used for diagnosing several diseases. CellaVision develops machines and software for automatically capturing images of blood sample smears and detecting its cellular contents. The company currently has separate algorithms for d

Literature shows that it is possible to induce placebo effects through classical conditioning. Literature also offers first evidence of a semantic memory retrieval enhancement effect elicited through a manipulation of expectancy, which may or may not fit the name of semantic memory retrieval placebo. The study here reported sought to discover whether a similar effect could be produced for episodic

Sweden has the reputation of being one of the most sustainable and innovative countries in the world, when it comes to environment-related technology. However, the ecological footprint rates indicate, that Swedes are currently living lifestyles that would require the equivalent of four Earth-like planets to sustain. Most carbon foot-print emissions are closely connected to household activities, wi

Mer än en tredjedel av all producerad mat slösas på vägen från produktion till konsumtion, där privata hushåll utgör den största delen av avfallskedjan. Konsekvenserna innebär slöseri av vatten-, gödningsmedel och odlingslandets effektivitet. En undersökning av det angivna problemet har genomförts och innehåller syftet att minska matsvinnet i hushåll. Genom att använda en användarcentrerad designp

Recently, the consumer interest and revenue from domestic aide robots have been rapidly increasing. A report from 2018 estimates that the global revenue from this sector will rise from $6.4 billion to nearly $23 billion by 2022, an increase by 250%. This thesis covers a concept development process defining a multi-purpose, autonomous household robot. The focus user group is consumers, and it is ai

Dividing wall columns are single shell distillation columns which are thermally fully coupled. DWC has the ability to create three product streams from one feed stream. A simulation of DWCs is hard due to the complexity of the system. Unfortunately, there is no good software package that can be used for simulations. Instead a detailed flowsheet with the right components and good arrangement over t

The language learning process by third age learners has recently become a field of interest for linguistic research. However, it has been studied mostly regarding psychological and cognitive considerations (stress, motivation, attention, memory, etc.), rather than according to language internal factors. The present study aims to provide a contribution by investigating the mastery of Italian gramma

In modern history, Sweden has experienced two major financial crises: the early 1990s and the global financial crisis in 2008. During the last decades, there has been an increased global focus on regulating and supervising banks, where Basel III is the leading framework. Today, one of the most debated issues within the global economy is Covid-19. It is uncertain how the pandemic will affect countr

Art. 36 TFEU is an exception clause which provides that quantitative restrictions or measures having equivalent effect to quantitative restrictions falling under Art. 34 and 35 TFEU may be justified under certain circumstances. If a national measure can be considered liable to hindering the trade between Member States, the national measure can be justified by one of the derogations listed in Art.

På dagens arbetsmarknad är efterfrågan på systemutvecklare och programmerare mycket stor, men forskningen runt deras arbetsmiljö begränsad. Systemutvecklare och programmerare har med anledning av den höga efterfrågan och det begränsade urvalet stor valmöjlighet när det kommer till var de vill arbeta. Den här undersökningen skall kunna vara en grund för hur en arbetsgivare till systemutvecklare ochThe demand for system developers and programmers is very large in today’s labour market, however the research surrounding their work environment is very limited. System developers and programmers have, in regards to the high demand and limited selection from the workforce, many options to choose from regarding the choice of workplace. This study’s aim is to be a foundation of how an employer of sy

The scientific development of astronomy today mainly comes from the information that can be obtained via electromagnetic radiation. Today, the Gaia optical telescope is one of the most ambitious space projects man has ever completed. Another optical telescope LSST is designed to complement Gaia. In about 15 years it will also be possible to measure gravitational waves with the telescope LISA, whic

The aim of this study was to create an understanding how verdicts in the Swedish appeal court describes the best interest of the child, child’s will and the risks around children when theres is a parent with addiction problems. This study was based on a qualitative content analysis of twelve verdict from the appeal court. The verdicts did not have any geographical boundaries and the verdicts were

Social identity theory can be used to analyse group membership, as well as inter and intra relations between the in and out group. In this study, SIT has been used to analyse how a Swedish membership in NATO could affect the Swedish identity. Moreover, SIT has also been combined with fragments from neorealism to better understand how the power balance could change. The study is based on a handful

Propagation-based X-ray phase-contrast tomography is a 3d imaging technique that utilizes two-dimensional projections from different angular views $\theta =[0,\pi]$ to reconstruct the 3D object information. The phase-contrast allows for higher feature contrast than conventional transmission tomography, as the phase interference gives rise to a sharp edge contrast. These phase fringes can then be u

This study shows how nineteen different Scanian municipalities work with their financial methods to receive resources for their work with nature conservation. One employee from each municipality working with or close to nature conservation answered a survey about how municipalities finance nature conservation. The results from the survey show that the methods each municipality is using differ quit

Ingen tidigare forskning inom politiska marknadsföring har använt sig av Cialdinis sex principer för påverkan. Den föreliggande studiens syfte var således att undersöka två av Cialdinis principer för påverkan och dess effektivitet inom politisk marknadsföring. Vidare var syftet att se vilka faktorer som avgjorde om deltagarna blev påverkade eller inte av två olika politiska texter. FrågeställningaWithin the field of political marketing there has not been any research that combined Cialdini’s six principles of influence with political marketing. The aim of the study was therefore to investigate two of Cialdini’s six principles of influence and its effectiveness within political marketing. Furthermore, the aim was to investigate which factor determined if the participants became convinced or

The BRIDGE project is an initiative by the German Federal ex situ Genebank of Leibniz Institute of Plant Genetics and Crop Plant Research (IPK) Gatersleben which aims to make the information stored in the genebank available in a one stop shop fashion for plant breeders and researchers. IPK hosts the biggest genebank in EU-27 and is undertaking a proof-of-concept study based on genotyping-by-sequen