The basic intention of this study is founded on an ambition to make change within the competing activity at ?Svenska Brukshundklubbens Halmstadavdelning? (SBK Halmstad). This is a local association for owners of working dogs, where I am one of the members. A problem in engage a larger number of voluntarily working members in the association has been established and discussed over several years. My premier aim was to make the members award of different perspectives of the problem.

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.

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 study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

International conventions signifies international trade, which in itself would be ineffective if there were no dispute settlement mechanisms. This essay intends to examine how dispute settlement mechanisms between states have developed over the years and a large emphasis is placed on the World Trade Organizations (WTO) Dispute Settlement Body since it?s had great significance for the efficiency of international law. In order to show the need for dispute settlement mechanisms, a background to the conventions that have called for the development of the DSB is in order. This essay focuses on Intellectual Property Rights (IPR), and the agreement that currently regulate intellectual property rights, Trade Related Aspects of Intellectual Property Rights (TRIPS), but also its connection to the DSB.

This essay is a case-study of an ethnically homogeneous association, situated in an ethnically heterogeneous neighbourhood. The purpose is to examine the social capital of the members in this particular association. The theory of social capital claims that this form of association constitutes an example of bonding social capital, and is running the risk of becoming excluding towards non-group members. However, several scientists suggest that the ethnically homogeneous associations can assist immigrants in their new home countries to become a part of society, hence promote a more bridging form of social capital. This would be extra valuable in an ethnically heterogeneous context where the phenomenon of social capital often has a hard time.

Uppsatsen behandlar sponsorrelationens händelseförlopp ifrån eventets perspektiv. Ifrån matchning, via avtalsförhandling till aktivering av sponsorskapet. Hur eventets image, identitet påverkas av sponsorernas varumärke diskuteras.Det empiriska materialet har samlats in via semistrukturerade telefonintervjuer med respondenterna..

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.

Allt fler företag söker sig till nya marknader, vilket leder till att beslut måste fattas om hur expansionen bäst bör ske. En vanligt förekommande etableringsmetod är joint venture, varav uppsatsen kommer att fokusera på de avgörande faktorer som ligger till grund för valet av denna etableringsmetod. För att få en djupgående insikt till valet av joint venture har en fallstudie valts som undersökningsdesign. Detta möjliggör att båda parters syn på de bakomliggande faktorerna erhålls, samt vilka som var avgörande. En modell används som deskriptivt sammanfattar de avgörande faktorerna bakom valet av etableringsmetod, vilka är baserade på utvalda forskares verk.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

AimThe aim of this essay is to investigate the possibility to exercise climbing within the framework of the physical education in the obligatory school. We investigated how physical education teachers think about exercising climbing in school and how the Swedish Climbing Association is working to reach out to schools.MethodA questionnaire was sent out to 81 schools (Idrottshögskolans partner schools) in suburban Stockholm, which corresponds to 10% of the total amount of schools in that area. A mail interview was also made with a representative for the Swedish Climbing Association who also represented a local climbing association, to collect information about how they worked with schools and youth.ResultsWe have not found anything in the steering documents against exercising climbing during physical education. There are obstacles for exercising climbing during physical education, a wall for climbing is very expensive and the schools have a lack of space for this wall. The results from the questionnaire showed that 76% of all the schools that did not have a wall for climbing wanted to have one.

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.

The development of software was considered until the beginning of the 1990th as a cathedral like product development in closed companies. This way of development changed in the last decade. Open source software (OSS) development challenged this consideration significantly. OSS is produced in co-operation by skilled people, distributed and used by many moral agents. The result, the software itself, can be studied and modified.

In this thesis an explorative study was undertaken with the aim to study how a number of private care providers, as well as politicians and officials from councils in and around the Stockholm and Uppsala counties, think about the future of the Swedish elderly care from a property perspective, i.e. homes for the elderly. The analysis shows that there is a demand for capacity in 6 out of 16 municipalities, and that the property is an important part of this capacity, and the fulfillment of it. This was mainly due to the cost of capital, but also because of several other factors such as lack of land, a wish to guide the design, ideology, and in many cases a wish to use the property as an instrument of domination to control private health care providers.Also, the property was show to be connected to economic competition, to freedom of choice, and to quality. The problems related to the property in the market for elderly care still remains to be solved.

Title: future demands for office spaceLevel: Final assignment for Bachelor Degree in Facility ManagementAuthor: Rickard Blomkvist & Nils WilanderSupervisor: Lars SteinerDate: 2012-05Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?Issues used:What should property owners do to meet the new requirements of modern businesses place on the premises?How does the new work in the companies they use their premises?What is a good office today? Method: we used qualitative interviews to get answers to the issues.Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving.