AbstractIn November 2011 the Swedish Government announced that they were conducting an investigation to examine what impact the conversion of existing rental stock to condominiums could have on the development of the Million programme areas. The proposal of converting rental stocks to condominiums aims to help people living in these neighbourhoods to private ownership, while still allowing people who want to continue to rent their homes to do that. This thesis intends to investigate the effects of the proposed reform from a management perspective. The maintenance of the areas built during the Million Programme gets more neglected every year that passes. The majority of the housing stock is rental properties and extensive renovation of the surface layer, tribes and public spaces are essential in all Million programme areas studied. By transforming a portion of the housing stock into condominiums and by improve the living environment through renovations, these areas would be able to gets more attractive.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

In the spring of 2009 Silva Sweden AB was contacted for a collaboration within the scope of a MasterThesis project. The company had discussed the possibility to develop a device that monitors usermovement during different types of exercise. The objective of this Master Thesis has therefore been todevelop and design a multi training device that records the user?s physical performance during severalactivities. The purpose of the thesis project has been to use scientific methods for product development inorder to design a multi device that supplements Silva?s range of products.The project followed a product development process divided into four phases; Market Analysis, ConceptCreation, Concept Development and Construction.

The market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.

Svensk musikindustri har under de senaste årtiondena åtnjutit stora framgångar på den internationella marknaden. Export Music Sweden grundades för att stötta och marknadsföra svensk populärmusik utomlands. VD Christer Lundblad sade 2003 att intäkter från konserter ökar kraftigt. Anledningar till detta kan vara att den ökande illegala nedladdningen av musik ger ett ökat ekonomiskt utrymme för konserter, samt att människor idag värderar upplevelser högre än tidigare. Eftersom mer pengar spenderas på konserter blir prissättningen mer betydelsefull.

Theability to beat the market is one of the most discussed topics in finance. Thereare very few investors that manage to accomplish this over longer periods oftime. Most of the financial research claims that this is impossible unless theinvestor increase the risk in the portfolio. However numerous of researchershave shown that it exist anomalies on the stock market which either indicatesthat the Capital Asset Pricing Modell (CAPM) or Fama and French three-factormodel fails to explain stock returns or that the market is not fully efficient.One investor that has claimed that the stock market is not fully efficient andthat it is possible to generate abnormal return is Benjamin Graham. Graham isone of the legends on Wall Street and he has shown that by using few variablesbased on public information, one can manage to beat the market over longer timeperiods.There arejust a few studies that have tested Graham?s criteria?s, however all of themindicates that they work but that the standard deviation might be higher forthe portfolios.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Ombildning från hyresrätt till bostadsrätt är ett fenomen som blivit allt vanligare under de senaste tio åren. Genom att genomföra en ombildning får innehavarna av lägenheten, oftast de forna hyresgästerna, tillgång till en värdefull bostadsrätt, vilken till skillnad från en hyresrätt, kan säljas och köpas öppet på marknaden. Eftersom ombildning har blivit så vanligt i Sverige uppkommer ett intresse, för samtliga inblandade parter, att veta hur de åtgärder, som förekommer vid en ombildning, skall företas. Förr eller senare kommer Sverige att ställas inför en räntehöjning, vilken kommer att få stor ekonomisk betydelse. En räntehöjning kommer nämligen att på sikt ge negativa konsekvenser för många hushåll, eftersom de svenska hushållen lånar pengar i mycket stor utsträckning till sitt boende.

Denna uppsats syftar till att utreda huruvida ändamålet med fåmansföretagsreglerna kan kringgås genom företagskonstruktioner med svenska stiftelser. I utredningen läggs fokus på fåmansföretagsreglerna samt de regler som behandlar kontrollmöjligheten av en stiftelse. Även de skattemässiga konsekvenser som medförs i en fåmansföretagskonstruktion med en svensk stiftelse behandlas.Syftet med fåmansföretagsreglerna är att motverka att en delägares inkomst som härstam-mar från arbetsinsats i företaget omvandlas till kapitalinkomst. Om en utomstående, direkt eller indirekt, i betydande omfattning äger andel i ett företag eller direkt eller indirekt har rätt till utdelning, tillämpas utomståenderegeln som är en undantagsregel från fåmansföre-tagsreglerna. Tidigare lagstiftning har inneburit att utomståenderegeln har kunnat tillämpats vid ett indirekt ägande.

To guarantee the customers a job satisfactory executed Sydved has been certified by the ISO 14001 standard. One part of the certification is the standards of soil damages. The soil damages were over represented during 1999 and 2000. It was therefore a need to study the problem in order to see what could be done to reduces these damages. A filed study was carried out on 21 subjectively selected stands from the following five districts: Vänersborg, Falköping, Borås, Jönköping and Åseda. As the study is a descriptive study of the soil damages, their character and extension, only stands were tracks were reported were considered.

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

Med en ökad äldre befolkning förväntas åldersstrukturen i det svenska samhället förändras. Som en följd därav ökar behovet av service, vård och omsorg varpå kommuner ställs inför utmaningen att tillhandahålla de äldres behov utifrån ett bättre resursutnyttjande. Till det kommer att den nya lagen om valfrihetssystem (LOV) möjliggör och förtydligar konkurrensutsättning av hemtjänst. Kan konkurrens enligt LOV leda till ett ökat resursutnyttjande och ökad effektivitet i den kommunala hemtjänstverksamheten? Syftet med denna uppsats är således att förklara hur konkurrensutsättning av hemtjänstverksamhet enligt valfrihetssystem påverkar kommuners effektivitet.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

The competition policy in the EU should guarantee that the competition is not distorted in the way that would prevent or create difficulties for the free mobility of goods and services between Member states. It is prohibited for companies to abuse their dominant position according to Article 82, if it affects trade. The essence of Article 82 is control of market power. The perfect competition results when supply and demand appoint the price and quantity of a product. Firms are encouraged to compete then it results in efficiency, quality products and lower prices.