Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.

The purpose of this thesis is to describe property definition and special boundary demarcation and to analyze the differences between the two cadastral procedures. Property boundaries, especially unlawfully determined boundaries created through unofficial parcelling, can create conflicts between landowners and make it diffi-cult to know which land that a property contains of. It is possible to clarify the boundary conditions through a property definition or through a special boundary demarcation re-establish boundary marks.The methods used are: (1) A literature review to collect background information, (2) A case study to summarize court cases and (3) A questionnaire study to collect opinions from cadastral surveyors.The result is summarized in two comparisons. Firstly between restoration of landmark and special boundary demarcation (which replaced restoration of landmark in a legislative change in 2010), which demonstrated that the change in the law is considered positive because special boundary demarcation gives a legal effect on the boundaries. Secondly between property definition and special boundary demarcation which demonstrated that the two procedures are similar to each other.

The purpose of my study is to contribute with knowledge about three teachers? view on the possibilities and difficulties to support students with intellectual disabilities insocial interaction.to get answers to my research questions in the analysis I have in my qualitative study used the theory of Fleck's model about thinking styles rooted in a socio-cultural perspective. In the study, I have used semi-structured interviews. My study shows that teacher?s way of thinking affect students' opportunities to practice social interaction. An important finding in the study was that the school management?s attitude, is of great importance for educator?s opportunities to support the students with intellectual disability in social interactions.

The aim with this study is to through a research summary review experiences of growth and theparents caring ability among children who has grown up with parents having intellectual disabilites,and by empirical data illustrate how these persons today describe their childhood, their parentscaring ability and other cicumstances that have affected the growth. The results from the researchsummary are then to be compared with the results from the empirical data in purpose to reviewsimilarities and discrepancies.The study has a qualitative approach and it is based on foundings from earlier research andinterviews with four women whos mothers have intellectual disabilities.In the existing research of this issue there is a clear dichotomy between whether the researchershave focused on either the children or the parents. In both perspectives there are differentconceptions about whether a person with intellectual disabilities have the capacity to care for andraise a child, as there is about how the parents intellectual disaparment affects the child.The womens stories of the childhood are obviously unique, but they also have many experiencesin common, both among themselves as with what has been found in research. Children of parentswith intellectual disabilities have been classified as a risk group, wich has been shown by reversedroles for child and parent, lack of attachment to the parents and by insufficient care. Despite thedifficulties that the women have faced, they describe many parts of their lives in positive termstoday.There seems to be other influences in addition to the parents intellectual capacity that affect theesechildrens outcomes.

Uppsatsen handlar om hur det intellektuella kapitalet i de två bankerna Handelsbanken och SEB skiljer sig åt. Vi försöker också se hur skillnader i resultat och utveckling för Handelsbanken går att förklara med hjälp av det intellektuella kapitalet. Uppsatsen är av utforskande karaktär med tyngdpunkt på Handelsbanken men med SEB som jämförande faktor..

ABSTRACT Title:                                   Leadership within property managementCourse:                              Bachelor Dissertation - LeadershipAuthors:                            Isabell Andersson och Marlene LundqvistAdvisor:                             Ingemar WictorKeywords:                         Leadership, property managementProblem formulation:   How can managers within property management lead their employees to achieve company goals?Purpose:                           Our purpose was to identify similarities and differences between different property managers? way to lead their employees.Theoretical framework:    In our study, we have chosen to use the four basic theories which we found most relevant to the subject after studying literature in the field of leadership and leadership within property management. In the theoretical framework we discuss theories such as practical leadership, motivation and commitment, service quality and communication which are all important components for succeeding with an effective leadership according to O'Reilly et al. (2010).Methodology:                   We have conducted a qualitative study with an intensive format and a deductive approach. The empirical data were collected through six interviews in which we interviewed three managers and a member of each managers? staff within property management companies.Results:                             In our research we have reached the conclusion that all our respondent managers are working to motivate their employees and communicate with them in order to guide them towards the company goals.

The future of the forest owners? associations are intimately coupled to the development in family forestry. Forecasts have been made that predicts that the number of forest properties for sale on the open market will increase as the interest among the children of the property owners is considered to decrease. The associations are also affected by continuing individualism in the society which may affect attitudes to as well as interest in membership. The objective of this study was to study the attitudes among grown-up children of members in a forest owners association towards overtaking the forest property as well as membership in a forest owners association.

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.

Korruptionen i Kina beror på flera olika faktorer där de huvudsakliga är ekonomiska, kulturella och kontrollmässiga. Det finns klara korrelationer mellan att Kina är ett relativt fattigt land och det faktum att där finns en utbredd korruption, något som däremot inte är exklusivt för Kina. Något som dock är mer unikt för Kina, och som vi också funnit påverkar korruptionen, är det kulturella fenomenet guanxi som verkar i gränslandet mellan det lagliga och det vi anser korrupt. Den utbredda korruptionen i landet urholkar också det juridiska IP-skyddet och leder till att skyddet måste övervägs på fler plan än bara det rent juridiska. För att förebygga och motverka pågående intrång av IP är goda kontakter med statliga myndigheter både på central och på lokal nivå mycket viktiga.

Korruptionen i Kina beror på flera olika faktorer där de huvudsakliga är ekonomiska, kulturella och kontrollmässiga. Det finns klara korrelationer mellan att Kina är ett relativt fattigt land och det faktum att där finns en utbredd korruption, något som däremot inte är exklusivt för Kina. Något som dock är mer unikt för Kina, och som vi också funnit påverkar korruptionen, är det kulturella fenomenet guanxi som verkar i gränslandet mellan det lagliga och det vi anser korrupt. Den utbredda korruptionen i landet urholkar också det juridiska IP-skyddet och leder till att skyddet måste övervägs på fler plan än bara det rent juridiska. För att förebygga och motverka pågående intrång av IP är goda kontakter med statliga myndigheter både på central och på lokal nivå mycket viktiga.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Background and research problem: The former highly inflationary property market is currently undergoing a stagnation process. Investors have been used to annual growth figures in double digits,but now this is no longer considered to be a realistic outlook for future years. According to a report from PriceWaterhouseCoopers and Urban Land Institute, published by Avanza Wealth Management,the three most attractive markets for property investment in Europe are London, Paris and Stockholm. Because of this the authors have focused their investigation on two companies in the London andStockholm. The authors will additionally use an international bank, an estate agent and a consultancy firm for further information, with regards to the property market and risks associated with these typesof investment in particular.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

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.