Sound depends on the structure between the floors - trusses, cement or other means may have different effects. If the floor above you is carpeted, you may not hear the same sounds as if it is tiled and people are rolling their chairs. How the people above you move - clumping around, or softly walking can make a difference, too. You will definitely hear a dog barking the apartment below yours. Personally, I would rather be above everyone else.
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