1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

Akademiska hus is a real estate company that specializes in providing Swedish universities with housing facilities for educational and research purposes. The company strives to reduce its use of energy by 40% between the years 2000 and 2025. The aim of this thesis is to determine which measures can be taken to reduce the need of purchased energy in a building that is used by theSwedishUniversityof Agricultural Sciences inUppsala.In order to determine the results of various changes to the building envelope and ventilation system, the building was modelled in the computer simulation program VIP-Energy. Other proposed changes to make the use of energy more efficient concerned water use and lighting. The need of purchased energy can also be reduced by producing electricity or heat on site, using solar energy.Results show that economically viable measures include upgrading windows and faucets, adjusting control systems for ventilation and lighting, and installing roof mounted solar panels for power production.

Uppsalahem is the leading housing corporation in Uppsala with its over 160 real estate properties. Uppsalahem is owned by the municipality of Uppsala, which has a climate and energy goal that aims for 100 MW of solar energy to be installed in Uppsala by 2030. The 100 MW goal, combined with Uppsalahem?s environmental policy, is a strong incentive to investigate the possibility of installing PV modules on the many available roof areas that Uppsalahem possesses. The objective of this thesis is to create a foundation for future decisions regarding PV systems for Uppsalahem.

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

Summary The place I have been working with is a garden, belonging to a family estate, called Tolvmansgården. It is located on an island northeast of Norrtälje in Roslagen. The frontage is red with white corners like so many other houses in the neighbourhood, but ours is one of the oldest houses on the island. Today the house and garden is own by my mother, Pia Johansson. Since I?ve started my education in garden design my interest for our country garden has increased.

This essay wants to give the reader a glimpse of a planner?s situation in the development of different commercial establishments in a town. What they are influenced and directed by and also how these commercial establishments in the town borders effects the commerce and the life in the town center. This essay doesn?t declare to bring up all possible aspects concerning the planner?s role regarding these commercial establishments in the town borders.

The knowledge of value-enhancing factors in condominiums is very important for real estate agents when valuing condominiums, but it is also of interest to the owner for an upcoming renovation and sale. Previous research has sorted out the most fundamental factors affecting value of condominiums such as location size, age and condition.The purpose of this paper is by consumer?s actual preferences regarding various attributes identify the most value-adding factors in condominiums. Thereby we want to add and nuance previous research.This has been done through a quantitative method in which possible buyers have ranked how various attributes affect their willingness to pay. The results were analyzed and the median of the various attributes have been recognized.The result shows in accordance with previous research that the location is the primary value-adding factor.

Stora företagsbedrägerier och skandaler såsom Kreuger, Enron och Worldcom där fordringsägare led omfattande förluster, följs ofta av en debatt om revisionens syfte och omfattning. Efter påtryckningar från EU om att minska den administrativa bördan, öka konkurrenskraften och stimulera Europas ekonomi, avskaffades revisionsplikten för mindre aktiebolag i Sverige 2010. Fordringsägare i form av bland annat kreditgivare och investerare är parter som kan drabbas vid en konkurs och har därför behov av att ha en fungerande relation med företaget. Tillsammans med kompletterande information från revisorer bidrar kreditbetyg till en bättre bild av kreditrisker som fordringsägare utsätter sig för. Syftet med studien är att öka förståelsen för revisionens betydelse i värderingen av ett litet företags betalningsförmåga när det sedan 2010 inte längre är ett lagstadgat krav att ha revisor.

People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.

Syfte: Mitt syfte är att undersöka de ansvarsförsäkringar som finns på marknaden och se om dessa ger ett bra skydd och vad de kostar samt hur mäklarfirmor marknadsför dessa och vilka de samarbetar med. Jag vill också veta vilken lagstiftning samt praxis som gäller vid fastighetsaffärer avseende dolda fel, vilken mäklarens respektive besiktningsmannens roll är.Metod: Till att börja med beskriver jag den lagstiftning och praxis som finns, jag tar litteratur till hjälp samt artiklar och information som finns inom området.Sedan undersöker jag de ansvarsförsäkringar som finns, vem som är försäkringsgivare och hur avtalsvillkoren ser ut. Genom insamling av dessa villkor kan jag göra en komparativ studie där jag i en tabell jämför priser på premier, självrisk och högsta ersättningsbelopp.Slutligen analyserar jag de problem och fördelar som kan finnas när konsumenter använder ansvarsförsäkringar.Resultat & slutsats: Det är inte alltid priset är avgörande utan villkor, undantag och vad som ingår väger tyngre vid en jämförelse. En förutsättning är att det går att få reda på vad som erbjuds på marknaden. Det är i nuläget inte helt lätt och det är tidskrävande.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

The aim of the "Green forest management plans" is to help forest owners to reach the environmental goal of the forestry act. But are they able to do that? Is it possible to plan preservation of species on single estates? How do single-estate-plans differ from a landscape analysis and how can the landscape approach be used in operative planning? This work was initiated to give an answer to these questions. This study was made in a landscape of 4200 ha in Östergötland county, south-eastern Sweden. A lanscape analysis was made and then compared to the Green forest management plans in the same area. The nature conservation areas (areas that were set aside to be managed with environmenatl goals) differed quite a lot between the two alternatives.

Abstract Essay in political science, C-level, by Patrik Larsson, autumn semester 2007.Tutor: Susan Marton The battle over the agenda-Can media be regarded as an individual political actor? The purpose of this essay is to study to what extent media can be regarded to function as an individual political actor. In other words, do the media have more power over the political agenda than the politicians and do the media influence how the politicians make their decisions. This research is a case study and to be able to complete the intention of this study I have used Maxwell McCombs and Donald Shaws theory, the agenda-setting theory. From this theory I have used four aspects to analyse my material which has consisted of editorials from a Swedish newspaper, interpellations and debates that belong to the interpellations. The aspect I have worked with are, how the problem is defined, who is responsible for the problem, what values and which solutions are expressed.  I have used a qualitative text analysis as my methodological approach which means that the results of my study are my interpretation of the material. My conclusions are that the media in this case shouldn?t be regarded as an individual political actor because there is no tendency that shows that the media has influenced the government in their decisions concerning the real-estate tax.

Den 18 februari i år fick Sverige en negativ reporänta. Ett historiskt ögonblick i Sveriges ekonomiska historia. I detta arbete har vi valt att fokusera på hur den kommersiella fastighetsmarknaden kommer att påverkas av denna händelse. Den kommersiella fastighetsmarknadens rörelse är inte beroende av enbart en variabel utan av flera. Som i sin tur är mer eller mindre beroende av varandra.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.