Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.

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.

Utvecklingen av Living Labs kan förklaras av framförallt tre utvecklingar. För det första en uppfattning om att vissa behov i samhället inte kan tillgodoses av enskilda organisationer. För det andra att innovation allt mer betraktas som öppna system och slutligen att användaren har erkänts en större roll i innovationsprocesser. Living Labs är en experimentell innovationsmiljö som definieras av: ? användarens delaktighet i fokus ? tvärsektoriell samverkan; mellan näringsliv, offentlig verksamhet och ideella aktörer ? öppenhet ? utvecklingsarbetet sker i verkliga miljöer Detta relativt nya fenomen uppvisar en rik variation av uttryck och de olika nyckelattributen som grundar begreppet Living Labs tillskrivs olika vikt. Studien ämnar besvara frågeställningen: Vilket samband finns mellan de organisatoriska kompromisserna och Living Labs konceptets nyckelattribut? Studien är en komparativ undersökning av två Living Labs som har tagit mycket olika uttryck.

The aim with this study was to increase the knowledge about as well as shed light on hidden refugees? living conditions by compiling research about hidden refugees? living conditions and complete this research by doing a field survey with people with different knowledge and experience of hidden refugees? living conditions. The result was analyzed on the basis of Nussbaum?s list of ten human abilities and the convention of human rights. The study showed that hidden refugees' living conditions are experienced as very critical, and characterized by lack of human rights as well as means to utilize and develop their abilities.

This is an essay concerning the density of the city. An increasing amount of today?s cities have a shortage of space available for the erection of new buildings and settlements, especially in areas close to the city-centre. New buildings and settlements are therefore often found in the outskirts of the city, resulting in long distances between work and living for many people. These long distances are a waste of limited resources and are inconsistent with the vision of the sustainable city.The challenge for the future is to insert new buildings and settlements in the existing city-structure and in this way reduce the distances between different city-functions.The density of the city can be increased in two different ways; by inserting new buildings between existing ones or by extension existing buildings, for example by an additional floor.

I?ve chosen a subject that's close to my heart, as a student who has experiences the need of a change in the traditional student living.I've focused my theses on ?nding the key ingredients for improving an individuals time as a student. In a time when students are struggling to ?nd accommodation that ful?lls the need of being close to university, close to social places, adequate size and affordable. This is close to impossible! This is not just a problem in Stockholm but an international dilemma.The heart of my thesis is, how can we create clever ways of student accommodation with emphasis on community and a more sustainable way of living?Only when we start embracing change and by breaking out of our traditional individual living, can we then start to realise and recognise the bene?ts of working, studying and living together.

AimsThe aim of this study was to conclude whether women living and staff working in a women´s shelter feel experience a need of physical activity in the shelter and also what thoughts women living and staff working in the shelter have regarding possible access to physical activity. Following questions were adressed: Does women living and staff working in the shelter experience that there is a need of physical activity in the shelter? What does women living, and staff working, in the shelter think about the physical activity conducted in the shelter? Why does the women living in the shelter choose to participate in the physical activity? Are there any connections between symptoms which battered women can suffer from and symptoms which scientific studies say can be reduced by physical activity?MethodsThe study is based on five interviews in order to understand and illustrate how women living in a shelter relate to physical activity. The answers from the interviews has been correlated to scientific results and other literature in the area. Literature studies have also derived background information as well as a deeper knowledge regarding in what way violence against women affect the abused woman.ResultsThe results show a need for physical activity at the women?s shelter where this study was conducted.

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.

Jönköping's municipality requested a diploma work witch would present the experiences, as arisen during the existence of the echo village Smeden.To recive information for the background, literature at the university library were searched at the database "Libris" with words like "echo village" and "ecological living".Data was retrieved from 28 questionnaires that were sent out to the inhabitants of the echo village Smeden. The questionnaires contained questions about experiences, opinions, ideas and thoughts about living in this echo village. The results were analyzed and presented by diagrams and tables and showed that the inhabitants where most unsatisfied with the sewer and the system of the toilet. In the opposite the inhabitants experienced that the remaining systems were in satisfactory and the majority of the inhabitants were very pleased with their living conditions.Conclusions of this study are that an echo village would be a suitable alternative to an ordinary living and that ecological living would be something that would work well even in the future. An important thing to remember is that the systems of the households must be easy for the inhabitants to maintain otherwise the environmental thinking would be in risk of failure if some don?t have the energy to manage this properly..

The aim of our study is to examine experience of the quality of life for elderly people with assisted living from their own, and caretakers, perspectives. We also aim to examine how elderly people in assisted living, and caretakers, experiences that they could affect the elderly people´s quality of life. The study is based on a qualitative method and the data is collected by interviews with four recipient of care and three care takers. The result shows that there are many factors that have an importance when it comes to quality of life for the recipient of care. It has shown in the study that the recipient of care and the caretakers put emphasize in the same factors. These factors are health, the affect of assisted living, happiness, relationships and self-determination. The result has shown that the assisted living has a major importance when it comes to the quality of life for the recipient of cares..

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.