Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.

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.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

The effects of the deregulation of the electricity market 1996 in Sweden on short-term hydropower regulation are unknown. This report investigates patterns in subdaily regulation in the Ångerman River Basin during the period 1993-2011. Differences in subdaily flows and zero flow events between the periods 1993-1995 and 1996-2011 were studied by analyzing hourly data from 8 regulated and 8 unregulated locations with four subdaily flow variation indices. No correlations between the market deregulation and the regulation intensity in the Ångerman River basin were detected. The number of days natural ranges of variability were exceeded and the magnitude of subdaily variation were significantly higher at regulated locations.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

Sölvesborg är en stad under expansion, dit lockas folk av en lantlig idyll nära havet. Sölvesborgs kommun har som mål att öka invånarantalet från 16 000 till 20 000 fram till år 2020. Kommunen äger fastigheten Hydro vilken är centralt belägen i Sölvesborg i anslutning till tågstationen. Idag används fastigheten Hydro till en parkeringsyta och kommunen vill att fastigheten ska planeras om för att bli en ny central knytpunkt i Sölvesborg som binder ihop tågstationen och förlänger centrumstråket. Detta examensarbete leder till färdiga förslagshandlingar för fastigheten.

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

I takt med att ett samhälle utvecklas förändras de krav som samhällets invånare har på användningen av marken. Istället för ett koloniområde behöver kanske viss mark användas till studentboende. När ett nytt behov konstaterats skall, enligt plan- och bygglagen (1987:10), en intresseavvägning mellan allmänna och enskilda intressen ske. För planering och till viss del även genomförande av en förändring av markanvändningen är den svenska plan- och bygglagen central. Syftet med plan- och bygglagen är att främja en samhällsutveckling med jämlika och goda sociala levnadsförhållanden och en god och långsiktigt hållbar livsmiljö.Denna uppsats är inriktad på den intresseavvägning som enligt plan- och bygglagen skall ske vid förändrade krav på markanvändningen.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

SammanfattningDenna rapport ¨ar ett examensarbete p°a kandidatniv°a. Vi b¨orjar med att introducerade n¨odv¨andiga algebraiska koncepten som beh¨ovs. D¨arefter introducerar vi projektivaplan och g°ar igenom de grundl¨aggande egenskaperna f¨or dessa. Vi forts¨atter med attdefiniera och unders¨oka kollineationer, f¨or att sedan konstruera projektiva plan ¨overkroppar. Vi ger exempel p°a ett Galoisplan av ordning tre och minikvarternionplanet?.

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.