China is considered as one of the world?s fastest growing economies and the future of China looks promising. Even though the Chinese market attracts many new foreign companies to enter the market there are entry barriers which companies may encounter as obstacles, which will aggravate the market entry in China. As a result companies loose business opportunities and therefore it is of great importance for Swedish companies, which are planning a Chinese market entry, to identify which entry barriers that are considered to be the most difficult obstacles to overcome.The purpose of the thesis is to examine which entry barriers that are generally considered to be the most difficult obstacles for Swedish companies to overcome when entering Chinese markets and to rank the five most difficult entry barriers to overcome.Information about these entry barriers have been gathered from Swedish companies, which have carried out successful market entries in the Chinese markets, through an e-mail questionnaire.The result generally shows that the most difficult entry barriers to overcome in China were: bureaucracy, property laws, language, cultural differences and difficulties finding local partners. The ranking of the entry barriers? result shows that bureaucracy is the most difficult obstacle to overcome, followed by cultural differences, language, relations and access to distribution channels.We conclude that companies experience different difficulties overcoming these entry barriers, which depends on the companies? size, years in China, markets and if the entry barriers were considered controllable or uncontrollable.

During the summer of 2007 I was employed by Högestad Christinehofs Förvaltning AB. My main task was to make an inventory of giant trees at the estate. Högestad and Christinehof,which with their total possession of 13 000 ha of land is the biggest estate in Scania. A giant tree is a tree with a diameter in breast height more then 1 meter. Trees of these dimensions are registered by Swedish authorities. Landowners with a giant tree on their property can receive a subsidy for cutting trees that are in competition with the giant tree.(Levenskog, 2007) Giant trees are important for biodiversity in the landscape and there are important habitats for different insects, birds, bats, lichens and funguses.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

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..

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.

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

This work broadly illuminates the conditions for increasing the commissions of forestry services within the whole, or parts of, the western regions of Stora Enso?s operating area. Through a questionnaire, a survey was made examining whether the owners of the forests themselves do the forestry on their woodlands. This foremost concerns the pre-commercial thinning, but also planting and soil scarification. The survey also shows who are buying the most part of their forestry services and who are carrying it out themselves.

There are some students who leave their studies. How can this be explained? Are present day high school students satisfied with their choice of school or the courses they have chosen? How did they decide what to study in upper secondary school? The main focus of this study is to examine the factors that influence the decision making of young people when it comes to choosing schools, their educational ambitions, and finally their focus on grades in Upper secondary school.   The study is based on the quantitative method, extracting its results through a poll conducted at an upper secondary school. The target audience of this poll was students that are completing their second year.  A statistical analysis of the results was carried out and the results were then presented by relevant diagrams.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

Både under min tidigare utbildning, främst inom nationalekonomi vid Lunds universitet, men även senare i min yrkesutövning inom bygg- och fastighetsbranschen under en period av 15 år, har jag främst kommit i kontakt med problemställningar vilka i någon mån haft som syfte att utmynna i en slutsats med kvantitativ relevans. Då jag som del av programmet Urban utveckling och planering skulle skriva en uppsats på D-nivå, ett arbete som resulterade i förevarande rapport, valde jag därför en problemformulering och en metod som båda gav mig möjlighet att bredda min kompetens, snarare än fördjupa den. Denna studie strävar efter att utveckla en teori för stadsutveckling ur ett fastighetsföretagarperspektiv. Den specifika situation som arbetet fokuserar på är stadsdelen Norra Sorgenfri i Malmö. Teorin har genererats med användning av metoden grundad teori och datorprogrammet Atlas/ti. Läsaren finner förhoppningsvis att den teori som utvecklas har en allmän relevans för stadsutveckling och hur kommunens planarbete kan förändras. Den som är intresserad av just vitaliseringen av Norra Sorgenfri bör också kunna finna något av värde.

För att främja landsbygdens utveckling och till följd av förändringar i markpolitiken tilläts genom lag bildandet av stora bostadsfastigheter på landsbygden 1990. Detta skulle ske genom att öka den enskildes möjlighet att utforma sin fastighet efter egna önskemål. Glesbygd, som är landsbygd karaktäriserad av gles befolkning, är mer utsatt för de problem som landsbygden står inför. Syftet med studien är att undersöka om det finns eller borde finnas en skillnad mellan lands- och glesbygden vid fastighetsbildning av stora bostadsfastigheter. Studien utförs genom en genomgång av rättskällor, tolkning av rättsfall och analys av Lantmäteriets praxis.

Purpose of this thesis is to study the impact of wind turbines on their surroundings. It also aims to analyze how the communication looks between the authorities, the planner and local residents prior to the establishment of wind turbines in Lännäs/Odensbacken in Örebro, where three wind turbines set up in a group.The results of this survey show that the participants experience themselves not as especially disturbed of the turbines in the form of large noise, shadows, and sleep disturbance indoors and outdoors. Participants felt that no change had taken place on the natural environment (52%) since the turbines became operational. It was 49% of participants had got no information about the establishment of Örebro Municipality, Örebro County Administrative Board or Wind Power Company. Scientists/­experts had the highest confidence of 86%, politicians and the media/journalists had least confidence.

This essay discusses the Nordic region Bohuslän the decade after it became "Swedish" in 1658, during what I call the region's "transition period". The wide cause of the study is to show how the traditional understanding of this state shift (and of state shifts in general) need to be problemized and understood in the light of the state conditions of Early Modern Europe. By examine court protocols from the local-court of Orust and Tjörn (one of five local courts in contemporary Bohuslän) and the local noble's writings to the Swedish parliament, a tricky mixture of references to different territories gets observed and analyzed.To approach the difficult identity problems, I have assistance in Peter Sahlins' conclusions from his study of the French-Spanish borderland during the same period. Especially helpful are his identity schemes by which he (inspired by the Norwegian anthropologist Fredrik Barth) supposes that each identity originates from a counter-identity. This study ends up in an attempt to reconstruct the landscape of identities and counter-identities found in the sources, according to professor Sahlins' schemes.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.