The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

The purpose of this thesis is to investigate if a transfer restriction in a conveyance of real property for consideration is legally binding. In doctrine the legal situation is described as unclear. It will also be investigated if the restriction is binding in relation to the acquirer´s creditors and in relation to a new owner of the property.A transfer restriction in a conveyance of real property for consideration is legally binding between the parties and in relation to a new owner of the property. Even though the restriction is binding between the parties and in relation to a new owner, it is not binding in relation to the acquirer´s creditors. The Supreme Court has stated that it is a general legal principle that a transfer restriction in a conveyance for consideration is not binding in relation to the acquirer´s creditors.In this thesis it will also be argued that the legal situation is inconsequent.

This graduation thesis aims to give a survey of how cultural property is protected withininternational law and how these protections worked during the conflicts in the formerYugoslavia and later at the International Tribunal for the former Yugoslavia, ICTY.Cultural heritage is important symbols for ethnicity, religion or political views. Because ofthis cultural property has been targeted in armed conflicts as long as can beremembered. The protection of cultural property within international law has developedfrom the midst of the 19th century up til today and is still developing towards strongerprotection. One of the latest armed conflicts where the cultural property became targetedwas the wars in Yugoslavia in the 1990?s.

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.

The purpose of this study is to find out how buyers of forest-and farm land have valued the property's various parts. How buyers has valued the forest, field, pasture, house and the farm buildings on their property. A questionnaire with 22 questions was sent to 68 people how had bought a property in Kronoberg or Blekinge. They had bought the property in 2010 and first half of 2011, and the properties have been provided by LRF-konsult. To each question there were several alternatives and the buyers would choose the alternative that was most similar to his or her opinion. The study is based on 57 responses.

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.

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 purpose of this thesis was to investigate how the distance between real estate manager and the managed item influenced the real estate management process. The overall real estate management within Lantmännen Fastigheter AB was investigated to give suggestions on how to improve the quality of the real estate management within the company. To do this, questionnaires, interviews and observations was performed within the Lantmännen Fastigheter AB organization. Real estate managers answered questions about their role as real estate manager, maintenance planning, decision processes, leasing and strategies within the company.The analysis of the questionnaires, interviews and observations showed that the real estate managers wants to rearrange their spent working hours around on working tasks to spend more time on the tasks that brings income and spend less time on tasks that are unsatisfying and unnecessary. The analysis also shows in which areas the real estate managers want more support and education and that they mostly work with unplanned maintenance.

Titel Livsstilsboenden - Processen kring att kombinera livsstil, service och boende Författare Elisa De Toro, Helene Tigerström & Liv Åström Handledare Cecilia Fredriksson & Örjan Hallgren Problem Det finns en stor mängd forskning inom områdena service, boende och livsstil. Dock ser vi att det saknas forskning kring hur dessa kan kombineras och hur processen kring detta ser ut. Syfte Syftet med denna rapport är att få en fördjupad förståelse kring utvecklingsprocessen för ett projektutvecklingsbolag inom boende, vilket vill skapa förutsättningar för att använda service som en del i ett boendekoncept kring en viss livsstil. Metod Vi har tillämpat en deduktiv samt kvalitativ metod för insamlandet av vår empiri. Vi har använt oss av ett fallstudieobjekt, livsstilsboendet Victoria Park, där vi har gjort åtta intervjuer.

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.

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

Titel Livsstilsboenden - Processen kring att kombinera livsstil, service och boende Författare Elisa De Toro, Helene Tigerström & Liv Åström Handledare Cecilia Fredriksson & Örjan Hallgren Problem Det finns en stor mängd forskning inom områdena service, boende och livsstil. Dock ser vi att det saknas forskning kring hur dessa kan kombineras och hur processen kring detta ser ut. Syfte Syftet med denna rapport är att få en fördjupad förståelse kring utvecklingsprocessen för ett projektutvecklingsbolag inom boende, vilket vill skapa förutsättningar för att använda service som en del i ett boendekoncept kring en viss livsstil. Metod Vi har tillämpat en deduktiv samt kvalitativ metod för insamlandet av vår empiri. Vi har använt oss av ett fallstudieobjekt, livsstilsboendet Victoria Park, där vi har gjort åtta intervjuer.

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.

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.