The commercial real estate market makes up a large part of Sweden's property portfolio, as well as other open, free markets in the real estate market it is regulated by supply and demand. There are several factors that affect the supply and demand in the commercial real estate market, for instance the price, type of real estate and the condition of the real estate. In order to achieve success in the commercial real estate market it requires that real estate agents have a certain expertise and flexibility in their thinking to adapt commercial real estates to supply and demand. Active investors on the commercial real estate market are for instance private real estate agents, their knowledge and experience will help increase the value of commercial real estate in the long run. In order to provide the market flexibility in its real estate portfolio, vacancy is a factor that can be used.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

Ipendo Systems AB är ett företag som tillhandahåller en webbaserad tjänst, Ipendo Platform, för administration av immateriella rättigheter. De lagar och regler som reglerar hur immateriella rättigheterna hanteras skiljer sig från varje land och tjänsten måste då innehålla information om alla dessa. Dessa lagar eller regler, hädanefter regler, hålls uppdaterade utanför tjänsten i ett Exceldokument, därefter importeras de till Ipendo Platform manuellt. Innan det görs måste de valideras enligt förutbestämda restriktioner, detta för att de dels ska vara i rätt format för Ipendo Platform eller någonting annat som måste vara i rätt format.Syftet och motivationen till detta examensarbete är att man vill ersätta denna process med ett enklare webbaserat adminstrationsverktyg som låter back-office hantera och uppdatera reglerna och sedan själva utföra validering och importering. Detta gör att tid sparas och de personer som jobbar med att uppdatera regler får feedback direkt från valideringen istället för att man ska vänta på att en annan avdelning gör valideringen.

With the prospect of future construction on the Skutskär Pulp Mill property, Stora Enso Fine Paper has initiated an investigation of soil contaminants and a risk assessment of these contaminants. A soil and groundwater investigation has therefore been conducted on an open area of about 16 000 square meters, situated between the current wood room and digester house. To be able to integrate this study into an investigation for the whole industrial property, the study has been carried out as a phase 2 study according to the Swedish Environmental Protection Agency?s Methods of Inventories of Contaminated sites (MIFO).The site investigation has involved soil and groundwater sampling, together with the analysis of heavy metals and organic contaminants. The degree of hazard posed by the contaminants, the level of contamination, the potential for migration of the contaminants, as well as the degree to which protection of human health and the environment is required in the area, have been weighed together for an overall risk assessment of the area with regard to human health and the environment.The investigated area was built up by filling in the coastal waters.

In this Thesis the possibilities of designing a larger building that is very energy efficient in the sense that it would not need a conventional heating system are discussed. Solar radiation transmitted through the windows, internal heat from occupants, lamps and electric appliances inside the building and heat recovered from the ventilation system then have to be sufficient for the heating of the building. This study is of general interest since the property company, Akademiska Hus, plans to use this study as a first step in determining if this technique could be used in the future and thus be worth further investments. A building without a conventional heating system of the size investigated in this project has not yet been built.The energy needed for the heating of the building was simulated using VIP+.The conclusions from the study are that it is possible to build large buildings without any conventional heating system. This could be achieved in many different ways, for example by lowering the inside temperature or by using better windows and heat recovery system with higher efficiency.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

Vallentuna municipality in Stockholm County, is planning to develop a management plan for a forest area owned by the municipality. The property is an urban forest and the hiking trail Roslagsleden runs through it. Hence the municipality intends to take extra care of the outdoor recreation interests, as well as forest biodiversity, but at the same time use the area for forestry. This study discusses how these three interests, recreation, biodiversity and forestry, differ in their views of how a forest should be managed, where they disagree and how they can coexist in the management of this area. In this study, a vegetation mapping of the area and an assessment of the forest?s conservation values was carried out.

Vid Lissabonmötet enades medlemsländerna om antagandet av de så kallade Lissabonmålen vilket bland annat innebär att EU skall vara den mest konkurrenskraftiga ekonomin i världen. För att kunna uppfylla dessa mål måste företagsskattesystemet inom EU förändras eftersom EU annars är i sämre konkurrensläge än USA när det gäller att attrahera investerare. Det finns två förslag till en sådan förändring som är mer aktuella än övriga förslag, Home State Taxation (HST) och Common Consolidated Corporate Tax Base (CCCTB). HST är ett förslag som går ut på att alla bolag i en gränsöverskridande koncern skall beräkna sin skatt enligt reglerna i den stat där moderbolaget är lokaliserat. CCCTB är ett förslag som innebär ett införande av en ny gemensam skattebas som tillämpas på gränsöverskridande koncerner.

At Rottneros pulp mill mechanical pulp is bleached with hydrogen peroxide. The changes of bleaching chemicals that are used for different grades are taken from bleaching tables; however these tables are old and need to be updated. The purpose of this thesis was to be the basis of new documentation.In this thesis three pulps where studied with the aim to find the optimal bleaching chemical changes (total NaOH/VP-quote) for each pulp. The pulps were taken from the filter before the bleaching tower and the pulps were bleached in the lab. The most important pulp property in this study was the brightness and how that was influenced by the chemical dosages.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

This Master?s Thesis aims to illustrate in what ways the two Swedish environmental assessment tools, the Environmental Load Profile and EcoEffect differ and if performed valuations gives different results and environmental goals.The built urban environment causes about half the environmental loading in Sweden. The society?s ambition towards sustainable development has resulted in demands reducing the environmental load. One way to accomplish this change is with the assistance of tools for environmental assessment of the built environment.