Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

In 2005 a public housing company in Uppsala, Sweden introduced the service quarter host. The focus on comfort (life quality in American programmes) is similar to the non-tolerance programmes. The idea of non-tolerance derived from the theory of Broken windows. The purpose is to examine how the service works according to the theories of Broken windows and social control. The aim is also to examine if the manifest and the latent functions are the same in different areas.

In 2005 a public housing company in Uppsala, Sweden introduced the service quarter host. The focus on comfort (life quality in American programmes) is similar to the non-tolerance programmes. The idea of non-tolerance derived from the theory of Broken windows. The purpose is to examine how the service works according to the theories of Broken windows and social control. The aim is also to examine if the manifest and the latent functions are the same in different areas.

The aim of this study was to investigate which elements that functioned in a positive way on the natural behaviors of dairy cattle among KRAV certificated and conventional farms. The study was based on reading of earlier research and completed by interviews with farmers, animal health inspectors and consumers. The results showed us that the KRAV certificated farms used only loose housing barns and that the cattle were allowed a pasturetime of five months, or more, in one year. Our interviews with the consumers confirmed that KRAV was a well known trademark. The conventional farms were more flexible in their choice of housing systems, and used both loose housing barns and barns with the cattle tethered.

Hur reglering av det offentliga rummet ter sig i sommarstaden. Typexempel Borgholm..

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

The survey is a qualitative study that aims to investigate the ethnic housing segregation in the residential area around Malmvägen that is located in Sollentuna. Malmvägen is a millionprogramarea that?s made up of unattractive tall buildings with grey facades. The majority of the residents have foreign backgrounds and the unemployment rate is high among the youths in the area. The apartment rents on Malmvägen are low and many of the residents belong to the subclass of society.

This composition is an qualitative study about unemployment and working life. The point of the study has been to make a larger understanding how unemployment can perceive by the individual and how this person can see and plan for future working life. This has been study with help from 8 intervirws. The paticipants has been umeployed between  6 months and 5 years, and they have workt arleast 5 year before the unemployment.The study has show that it is many different components who contribute to how the individual perceive the time in unemployment and how the planning for the future looks like. The persons who has been intervirws perceive their psycal health as god,, even but unemployment.  The study has even show that all the persons in the study want to come out from the unemployment.

The aim of this study was to investigate which elements that functioned in a positive way on the natural behaviors of dairy cattle among KRAV certificated and conventional farms. The study was based on reading of earlier research and completed by interviews with farmers, animal health inspectors and consumers. The results showed us that the KRAV certificated farms used only loose housing barns and that the cattle were allowed a pasturetime of five months, or more, in one year. Our interviews with the consumers confirmed that KRAV was a well known trademark. The conventional farms were more flexible in their choice of housing systems, and used both loose housing barns and barns with the cattle tethered.

The state of our society is frequently changing. Due to various factors, the pressure of creating a changeable city is high and necessary to adequately supply the needs for its inhabitants. But making these changes and adapt to the fast shifting state of the city is not always physical possible. Young adults and students is a group that often seeks to move to intensely growing city regions. The reason for this is a more promising job market and more attractive educations, but coincidentally the shortage of housing is extremely high in these areas.

Under de senaste decennierna har det svenska samhället genomgått stora förändringar där urbaniserings- och globaliseringsprocesser har lett till en ökad inflyttning till storstäderna, därmed har ett ökat krav ställts på städerna och dess stadsdelar. I storstadsområdena finns idag en stor variation av hushåll och i olika sammanhang har ett antal bostadsområden i storstadsregionerna pekats ut som socioekonomiskt utsatta. De flesta av dessa tillkom under det så kallade miljonprogrammet under åren 1965-1975 och har idag en mycket varierad befolkningssammansättning där en stor del av invånarna exempelvis är av utländsk bakgrund. Bebyggelsen från miljonprogramsåren visar på dåtidens bostadspolitiska målsättningar och välfärdssamhällets ambitioner, en vision om det nya samhället och den moderna människan. Denna vision har idag till stor del glömts bort och sedan de första miljonprogramsområdena påbörjades har en debatt kring dessa områden blossat upp i massmedia.

HSB Göteborg owns and manages the property Masthugget 11:13 also called the Corvette in Gothenburg. The Corvette contains mostly office space but also shops, homes and garages. HSB Göteborg utilizes approximately 5000 square meters to its headquarters but in December 2014 they will move operations to Johanneberg Science Park. The risk of an increased proportion of vacancies in combination with relatively low rents and other tenant terminations allows HSB to ask for a future plan for how the real estate should be developed in order to remain profitable.Through studies of the area, urban office prospects, property current status and legal and economic conditions have different potential types of businesses been evaluated. City Planning Office program proposal forms the basis for the analysis of future plans for the area.

The number of elderly in Sweden is increasing due to improved living conditions and better medical care. It is important that society adapts to the increase and begins to work preventively to reduce the costs of the increase. An important aspect is the elderly accommodation, the cost of health care in specific accommodation is almost twice as high as those for ordinary housing. Therefore, it is important that we availability adapt dwelling to allow older people to live in ordinary housing for as long as they wish, instead of moving to assisted living before they need it. If we can fulfil the elder?s needs with home care instead, society can save a lot of money.In this report, three different forms of housing has undergone accessibility increases and been inventoried and analysed.

Gothenburg municipality has a lot of natural water. This paper enhances the function and importance of water in the city. It also deals with the problems of sewage water and flooding. Gothenburg has reached an advanced stage of water planning. By developing a Waterplan, the municipality highlight that water has an important position in the urban planning.