The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The purpose of this thesis is to assist the Swedish energy company NIBE Energy Systems in their studies of adaptive regulation applicable to electrical water heaters. Due to coming energy classifications of these appliances in the European Union, NIBE Energy Systems needs to use adaptive regulation, called Smart Control, to keep their products in the best possible energy class and remain competitive to the market. By using this Smart Control regulation a 2-3 % improve-ment of efficiency can be credited the system. This is a small number, but heavily needed, since the energy classes are based on the idea that the European Union is provided with electricity from coal condensate power resulting in a 40 % maximum efficiency. Furthermore, doing noth-ing will result in some water heaters not being approved to use on the market from 2015 due to low efficiency.

The Commission can investigate infringements of the competition rules on its own initiativeor after a complaint from a third party when it suspects the existence of a cartel under Article81 or abuse of dominant position under Article 82. The EC Commission has extensiveinvestigatory powers under Regulation 1/2003 Articles 18 and 20. The visits by theCommission are made unannounced and that?s why they are popularly known as ?dawnraids?. The surprise arrival is essential in the fact-finding process because the Commissionlooks for information, which the undertaking subject would rather not give to the Commissionand takes measures to hide.The Commissions powers during a ?dawn raid? have been subjected to criticism.

We waned to present a possible solution or new template for business plan called Market value plan..

Detta arbete behandlar platsidentitet i relation med ny exploatering. Jag börjar med att beskriva plan exploatering. Jag börjar med att beskriva plan och bygglagen samt medborgardialogen som är ett planverktyg för att engagera människor i planprocessen. Jag går sedan in på detaljplanen över Gasklockorna 3 och 4 i Hjorthagen, en stadsdel i norra Stockholm..

This report is part of an Bachelor of Science work in forestry, conducted for the community of Borås, Sweden. In order to create a forest management plan for the area of Hestra, a survey was conducted. People living in the area were given the opportunity to reply to the survey. The questions in the survey are both personal and forestry-related. The aim is to reach out to the different categories of people when it comes to age, living and the different aspects of visiting the woods.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

An ever-increasing population, urbanization and visions towards sustainable cities clarifies the need of densification. When densifying existing urban areas adding storeys could serve as a residential densification, which would also meet the market demand for centrally located apartments. An increased understanding of the potential of vertical densification gives way to the aim of this thesis to increase the amount of centrally located housing.This thesis provides knowledge of adding storeys and how property owners can identify opportunities in their existing building stock.The first question, What kind of residential densification takes place in Sweden today? highlights ways of residential densification; development of brownfields, infill and adding storeys, where adding storeys is what this thesis then focuses on. The result came through a literature review that also clarified important factors when adding storeys.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

AbstractThis report is about the creation of a test system for development of a control system for a off the shelf RC-helicopter, which can be bought for about two thousand SEK. The test system consists of both electronics for controlling the helicopter and mechanical constrainer. The constrainer is used for mounting the helicopter so that it won´t crash.A circuit board including processor and sensors was manufactured. This was used for doing test of the different control algorithms. In this way were we able to analyze the quality of the sensors chosen, and what other sensors that could contribute to the control of the system.Basic helicopter control have been studied and presented in the report.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

Possessory liens and legal liens are two securities that has been the subject of debate from legal scholars for quite some time. Possessory liens are often viewed as a weaker security compared to legal liens. However, upon closer examination it turns out that possessory liens in most cases provide the the same opportunity to sell the property withheld as security. This possibility makes possessory liens resemble, if not be identical to, legal liens. Both securities arise by operation of law and grant the right to both withhold and sell property in the event of non-payment.

The great debate topic in media and among real estate agents in spring 2011 wasspecially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more bidders in a potential bidding. It is in this case not completely established by law what is meant by considerably lower price, why this concept is difficult to interpret. Real estate agents got lot of criticism due to the output prices which were too low compared to the final prices.

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.