Syfte: Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.Metod: En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom en kategorianalys.  Resultat & slutsats: Vi har kommit fram till att fastighetsmäklare med erfarenhet inte följer de steg som teorin tar upp vid fastighetsvärdering.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

During the summer of 2007 I was employed by Högestad Christinehofs Förvaltning AB. My main task was to make an inventory of giant trees at the estate. Högestad and Christinehof,which with their total possession of 13 000 ha of land is the biggest estate in Scania. A giant tree is a tree with a diameter in breast height more then 1 meter. Trees of these dimensions are registered by Swedish authorities. Landowners with a giant tree on their property can receive a subsidy for cutting trees that are in competition with the giant tree.(Levenskog, 2007) Giant trees are important for biodiversity in the landscape and there are important habitats for different insects, birds, bats, lichens and funguses.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:23.

The purpose of this master thesis is to investigate how some children's librarians view their working situation. There is one main question and three subquestions at issue: How is the working situation of the children's librarians today described by agents on the library field? - Are children's librarians ascribed any value and has this changed during the last three decades'? - What is the apprehension of children's librarians and what qualities should they possess? - What is considered to be most important about work of children's librarians'? The thesis is based on qualitative interviews with children's librarians, library managers and library consultants. The interviews are analysed by the help of Pierre Bourdieu theoretical concepts; capital, habitus, field, doxa and distinction. Today, children's librarians are ascribed capital by their librarian colleagues because of their specialist qualifications.

Several diseases increase the risk of thrombosis in dogs and cats, often with a fatal outcome. Currently there are no definite treatment guidelines for the use of thrombolytic and thromboprofylactic agents in veterinary medicine. None of these drugs are approved for dogs and cats in Sweden. Medicines aimed for humans have been used tentatively. This literature study is an investigation of what is currently known about the effects and safety of these pharmacological agents when used for dogs and cats.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

This study has been executed at the Public Employment Office, an institution that has beensubject for much debate during the last couple of years. The government has instructed theLabour Market Board to change the Public Employment Office toward a more effectiveorganization. This study examines one of the Public Employment Offices that are included in apilot project that aims to improve and develop work methods with the objective to become amore service minded organization. From this starting point we have investigated which effect thisorganizational change has had on the employee within this organization and within the pilotproject. In addition we investigate whether attitudes of the unemployed has an effect on thestaff´s work situation.

Denna rapport ger en bild av vilka olika saker byggherrar i Sverigeanvänder sig av idag för att öka den sociala hållbarheten. De projektsom studerats är Bygga om Dialogen i Malmö, Älvstaden i Göteborg,Vivalla i Örebro och föreningen Byggemenskap.Genom att intervjua en person från varje område studeras likheteroch skillnader i hur man arbetat med den sociala hållbarheten vidbyggnation. I Malmö och Örebro studeras arbetet med att öka densociala hållbarheten vid renoveringsobjekt, hur får de hela områdensom länge haft ett dåligt rykte att bli socialt hållbara där stort fokusligger på att anställa långtidsarbetslösa.I Göteborg och i föreningen Byggemenskap fokuserar man på attföra in den sociala hållbarheten vid nybyggnation och hur vi kan byggahyresrätter som har en lägre hyra än nybyggda lägenheter i dagslägethar..

Evaluation of sustainable work within real-estate companies is a relativelynew way of working and the number of companies starting towork with this routine increases every day. Chalmersfastigheter is areal-estate company providing faculties for universities. The company ismainly focusing on decision-making and outsourcing.The aim of this essay is to evaluate decision-making processes andensuring that the right decision is made, with other words, evaluatingthe decision and not the result from the decision. By identifying whatsustainability means for Chalmersfastigheter and in which processesdecisions are made, an evaluation is easily made to see if every decisionis based on the three aspects of sustainability; ecology, economy andsocial. The result from this evaluation will highlight how Chalmersfastigheter prioritize in decisions concerning sustainabledevelopment.This study is based on the ISO 14001 standard and the definition ofsustainable development presented in the Brundtland report.Akademiska Hus is used as an example to present how another companyin the same business has operationalized sustainability.

AbstractBachelors thesis, Bygg och fastighetsekonomprogrammet vid Högskolan i Halmstad Vårterminen 2009Authors: Emma Stenberg och Emma SvenssonTutor: Sven-Ola CarlssonTitle: Ägarlägenheter - en framtida investering Background and problemThe concept of owner?s apartment has been discussed in Sweden since the 19th century. It was not until the first of may 2009 that it got legislated to be allowed in Sweden. The concept that people should be allowed to own their apartments instead of owning a part of the tenant-owner?s association is a new phenomenon in Sweden.

Angelica archangelica (Garden angelica) is the only Medicinal and Aromatic Plant (MAP) with a Nordic origin. The plant can reach up to three meters when cultivated. Angelica archangelica is used as flavouring in additives, honey, beverage base, essential oils, fol-klore medicine and as ornamental for decorative purposes. Commercial cultivation is mainly focused on root production. Production countries are Poland, Netherland, France, Belgium, Switzerland, and former Czechoslovakia with an overall yearly world production of 1000 kg of essential oils.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.