The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

The aim of this essay has been to surrey the perspective of view the special education teachers have on the tree concepts of special education, compensatory-, critical and dilemma perspectiveThe questions that have been covered in this study areWhat does the concept of special education means for the special teachers? What does the concept of mathematic difficulties means for the special teachers?What does the concept of the diagnostics of dyscalculia means for the special teachers?A qualitative research method has been used to answer the questions in this essay. In the purpose to get the most out of the study..

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.

Fastighetsbranschen står inför en förändring. Forskning tyder på att fastighetsbolag kommer att gå mer och mer mot att bli mer traditionella tjänsteföretag och att pengar inom branschen kommer att tjänas genom att vara en så duktig förvaltare som möjligt i avseende till fastighetsdrift och hyresgästförvaltning. Denna kandidatuppsats fokuserar därför på att undersöka hur fastighetsbolag kan utveckla sina tjänster mot sina hyresgäster samt vilka faktorer som kommer vara avgörande i framtiden för att bli ett framgångsrikt fastighetsbolag.SyfteProjektets syfte är att göra en undersökning över hur fastighetsbranschen troligtvist kommer att förändra sitt strategiska arbete mot sina hyresgäster och vilka faktorer som då kommer att karaktärisera ett framgångsrikt fastighetsbolag.Frågeställningar? Vad kommer att vara viktiga framgångsfaktorer hos ett fastighetsbolag i framtiden?? På vilket sätt bör fastighetsbolag kontakta hyresgäster och hur ska de samla och dela information om sina hyresgäster för att kunna förutspå deras framtida behov?? Finns det några särskilda krav på fastighetsbolagets organisation för att tillgodose hyresgästernas behov på bästa sätt?MetodUndersökningen är av kvalitativ karaktär och baseras på intervjuer med representanter från olika fastighetsbolag och representanter från kommersiella hyresgäster. Sammanlagt har 14 intervjuer genomförts.

More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

AbstractIn this thesis we aim to extend the current theories about a concept called persona. A persona is a model of a user, mostly based on qualitative research and made with such accuracy that it to some extent can be used as a replacement of a real user in a development process and as a communicative tool. We will present a way of constructing this persona without meeting the actual users and follow up with interviews from the organization using them. This will lead to a model over the process of introducing personas as a concept in an organization,previously not familiar with the concept. The model is adapted to also work for projects and organizations where the concept is already known..

Since the 19th century the concentration of CO2 in the atmosphere hasincreased by 40 percent as an effect of the use of fossil energy sources.Increased concentration of CO2 will likely lead to increased temperature,changes in precipitation, rising sea level and increased frequency of extremeweather like storm events. A step to reduce emissions of CO2 and mitigateclimate change, for the property of Tagel, can be to adopt new silviculturalstrategies and analyse which is the most effective. As a result of that, threescenarios was produced, business-as-usual (BAU), increased set aside landand energy. An introduction of windpower at Tagels estate (property) andeffects on carbon balance was also examined. By using the Heureka systemand LCA-analysis in this study, it showed that the scenario of increased setaside land was the most efficient way to reduce carbon dioxide (CO2)emissions for the analysed period of 100 years.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.

Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.

Sometimes one get sucked in old thinking which results in that the development brakes down. This is exactly what has happened in the industry Baby Versatile Concept will enter. With innovative solutions on elementary problems and new developed functions the marked not yet seen will the product take land. Though the problem already from start had high potential it was no surprise that, by the realization of the ideas in mars, interested venture capital of four hundred thousand Swedish kronor. Already by the start of the project a concept patent was planned and will now be realized.

BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.

The inherited education and the (un)free choice?- A comparative survey between five different programs on University of ÖrebroThe aim with this paper has been to examine and to report for different sociocultural background factors (class property, the parents' level of education, the parents' income) importance for the choice of type of education and to see if there is any differences between different university courses with respect to class property. Our issues were following:1. What/which sociocultural factors have had most importance for the choice of programs on universities?2.