Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

In recent years it has become more and more evident that man has contributed to much of the climate changes that have taken place during the last century. A major challenge today is to reduce emissions and energy usage at the same time as the global population is growing. To contribute to a better environment, Stockholms Stad has set at target of becoming fossil fuel free by the year of 2050. The construction of new districts is done with this goal in mind; energy efficiency and renewable energy sources are examples of methods to achieve this.Solar energy is considered to be a sustainable energy source and the most common techniques to harvest solar energy in Sweden are solar cells and solar collectors which produce electricity and heat respectively. This report aims to investigate whether an investment in any of these systems would prove to be economically beneficial at Kvarnholmen, a district under construction in eastern Nacka, Stockholm.Since the finished blueprints only cover a small portion of Kvarnholmen, the report examines the possibilities for a house where construction has already begun, Nya Kvarnen.

The fragmentation and reduction of deciduous forests in Sweden is threatening many species. Particularity worrying is the loss of broad-leaf trees, since a diversity of species is often associated to them. Today many deciduous trees are situated along the border between forested and open areas, and these small fragments can be important for biodiversity.The aim of this study is to analyze if wildlife management can affect the variation of deciduous trees and bushes in the landscape. In brochures and literature Svenska Jägareförbundet (the Swedish Association for Hunting and Wildlife Management) recommend hunters and landowners to promote deciduous trees ? often broad-leaf trees ? as wildlife management measures, while the Swedish forestry laws can be sensed as unclear regarding the treatment of these trees.Five properties in Södermanland, Sweden, were chosen as study areas and inventoried in respect of trees and bushes in September 2013.

EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

Academic research concerning how to determine the power situation in a supply chain where an investment product supplier is involved did not exist. Therefore new models has been developed that analyses the power relations and maps out the power situation in a supply chain. In the future these models can be applied on similar cases by modifying the included parameters. The new models show that case company FAS should focus on the big producers of garbage bag which are Trioplast, Rullpack and Miljösäck. By strengthen the brand FAS can make more money in these relations.

The City of Stockholm has decided to invest in renewable energy and especially in photovoltaics. The objective of this thesis is to investigate the photovoltaic potential on roof areas that the city possesses and to further investigate some buildings of the Property Management Department. The thesis also compares some existing photovoltaic plants with the solar irradiance map which shows available roof area on each building in Stockholm. The report ends with a literature study about the climate impact and greenhouse gas emissions of photovoltaic.The total available roof area suitable for photovoltaic plants is estimated to 700 000 m2, with a potential electricity production of 110 GWh per year. This corresponds to 17 % of the City of Stockholm?s yearly electricity consumption.

The thesis first objective was to develop field instructions for forest planning of native forests in Andean Patagonia, and the second objective was to test the plan on an actual property in the area. The thesis was limited to studies in the province of Rio Negro. Today, there are no official forest management plans for native forests in the Argentinean province of Rio Negro; thus, there is an obvious need for an official forest management plan with clear guidelines. To be granted permission to manage, i.e. through thinning, the native forests on a property it is required to have a forest management plan that is approved by the Forestry Board in the province in question (Thill, B.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

In this essay, we have compared a conventional house to a passive house. The housesshared the same local conditions; they have the same living area and the same layout. Thedifferences between the houses were the different construction solutions for the roof, theouter walls, the floor and the heating system. Both the houses qualify the standards fromBBR and the passive house also lives up to FEBY?s special conditions.The purpose with the essay was to examine if it really is profitable to build small hoses aspassive houses.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.