This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.

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.

The purpose of this study is to describe the All inclusive concept and to what extent it can be described as sustainable from economic, social and environmental aspects. The empirical study is based mainly on qualitative interviews with four respondents. Two of the informants find the All inclusive concept to be sustainable while the other two are critical to the concept. In the discussion the essay writers argues around the empirical results of the study and how the All inclusive concept possibly could become sustainable. To consider the All Inclusive concept to be sustainable, it is important that the economic, social and environmental aspects are integrated with each other at the destination..

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

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.

Each year approximately 2,000 new detailed development plans are accepted in Sweden. When an area is covered by a new detailed development plan, it is often necessary that land has to be acquired to adjust the property units to the new plan. The owner conditions of the property units can usually be adjusted through negotiations between the seller and the buyer. But in some situations, when no agreements can be reached, it is possible to use coercive measures to purchase the land. Compulsory purchases are only permitted when certain legal criteria?s are met.

As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

This project includes a small study of Västerås city's housing needs, and a proposal on theuse of the property 1:207, Lantmännens silo in the Eastern Harbour, Västerås.The project intends to produce a basic study of the useful systems for this rebuilding projectwith regards to sustainable development and energy saving light buildings.The end result, which consists of a detailed visualization of the proposal, intends to becomean iconic natural focus for the Eastern port of Västerås and an example of the use andadaptation of existing structures.The property must also link the eastern parts of Västerås with the center through anextension of Mälarleden.The work has been performed through literature studies, site visits, contacts with the City ofVästerås and by calculations.The proposal consists of architectural proposals drawings and visualizations.Furthermore, a suggestion is given of how the property can be used and fitted into theoverall plan for urban density development currently underway in the city of Västerås.Computer programs used have been Microsoft Office Excel, AutoCAD and ArchiCAD..