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567 Uppsatser om Property taxation - Sida 26 av 38
Utredning av fastighetsel i ett äldre och ett ombyggt flerbostadshus i Gävle
The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..
Att skapa oral history : En undersökning av samtidsdokumentation i tre statliga kulturarvsarkiv
This study aims to examine how heritage archives in Sweden create oral history by the conduction of interviews. Though previous research have shown that this is a task suitable for archives, there have been a lack of knowledge of how this is actually beeing done. Also, oral history have not earlier been studied in relation to the archives larger objectives. The heritage institutions that have been examined are Sjöhistoriska museet, Visarkivet and Dialekt- och folkminnesarkivet I Uppsala. They are all part of public authoritys and use oral history to create more pluralistic and diverse archive collections.
Fildelning : Avvägningen mellan upphovsrätt och integritetsskydd
The relation between copyright and the right to privacy is complex and difficulties exist in balancing the rights. Copyright should not be limited. Therefore, to ensure the economic rights of the copyright owners, must the right to privacy instead be limited whenever the two rights collide.The implementation of IPRED into Swedish Law meant a vast change as private operators are able to request information concerning a suspected infringer before as well as during a proceeding concerning an infringement of intellectual property. The chosen implementation method goes beyond IPRED?s requirements and also sanctions a lower standard of proof to grant the requested information.
Motiverande faktorer i det dagliga arbetet hos undersköterskor
AbstractThe aim of the present study was to investigate what kind of factors contributed to motivate a group of nurses at a nursing home in western Sweden to to perform their work. Furthermore, the authors wanted to investigate whether the staff nurses felt that the leader helped to increase or reduce the perceived motivation to perform such work, and the way in which staff nurses perceived their relationship to the leader. The study is based on Herzberg's (1959) two-factor theory, Hackman and Oldham's (1980) work designs theory and Leader-member exchange (LMX) theory, and those theories are the basis of the study's structure. The study was of a qualitative property, interviews were conducted with seven nurses and was structured, the questions concerned their subjective experience of motivating factors in their everyday work. The results of this study demonstrated that respondents experienced confirmation, the meaningfulness of the work, work colleagues, beneficiaries of care and residents' families as contributing factors to motivate them in their daily work.
Företagsrekonstruktion : En rättslig analys av franchiseförhållandet vid en rekonstruktion
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.
Brandsäkerhet i ett småhus
This essay includes the planning and designing of a house as well as writing a rapport about howto increase fire safety in small buildings.More than 6000 homes burn in Sweden every year (Brandskyddsföreningen, 2012c). Thedevastation and the costs are usually very high. This report examines possible measures to reduceboth personal injuries and economic losses resulting from house fires in small buildings.Swedishbuilding regulationsplay a major role when it comes to constructional fire safety. However therequirements inSwedish building regulations are very low for small buildings and this is anargument for raising the requirements.The report shows and describes possible methods to build safer with regards to fire in terms ofmaterials and different building structures. Major focus has been on fire cells but other solutionsare also examined and described.
Laglottsskyddet : Ett nödvändigt skydd eller ett föråldrat system?
This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today?s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants? heirs.
Energieffektivisering av fastighet från 1930-talet : Utredning av energianvändningen och energieffektiviseringsåtgärder för Tången 2
Tången 2 is a building situated in Stockholm, Sweden. It´s built in the 1930s and contains both residences and businesses. The property owner, Diligentia AB, wants to lower the energy use in Tången 2. This report consists of an energy audit which clarifies the specific circumstances linked to Tången 2. Collected knowledge is then used, together with the results from the literature study, to decide energy measures to proceed with.
Utveckling av fastigheten Hydro : Framtagning av förslagshandlingar
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.
Lågenergihus : Att bygga energisnålt
A large proportion of the energy consumption is in the building industry and a large part goes to heating our homes and premises. In the developing countries' development now threatens the large consumption of energy in our earth's climate. It is in the West world that we must be good role models in terms of energy efficiency. One solution to reduce energy consumption for heating of buildings may be to continue to build low energy houses and passive houses, but it is also about rebuilding the buildings that currently have high energy consumption such as the old Million program Houses. These buildings will be standing many years and their energy consumption will not diminish over time by itself and energy prices will certainly not diminish in the future.
Sjuksköterskors erfarenhet av att vårda patienter med självskadebeteende
The Swedish industrial society has left several areas with contaminated soil and water which today is of danger for the environment and human health. One of these areas with contaminated soil and water is the region where the former Glava glassworks operated during 1859 to 1939. The main object in this study has been to study the responsibility for the contaminations according to the Environmental Code. The method used is a qualitative content analysis of relevant literature to answer the following questions:What types of contaminations can be found in the area of Glava glasswork and what health issues can these cause?What kind of activity has been conducted in the area that have caused the contaminations in soil and water?According to law, what are the responsibilities for the contaminations in soil and water at Glava glassworks?The contamination in the region has been confirmed to originate from the glasswork due to the environmental engineering survey made in the area in 2009.
IAS Förvaltningsfastighetsbolag : införandet av IAS 40 i svenska börsnoterade förvaltningsbolag
Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.
LÖNSAMHETSKALKYL AV FUKTSÄKERHETSANSVARIG VID RENOVERING : En fallstudie av ett projekt där ByggaF-metoden har använts
The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.
Främjandet av expansivt lärande i samband med en organisationsförändring : En studie med utgångspunkt i Engeströms teori
In connection with that the last few decades have been characterized by major changes where also the rate of change has increased, changes in organizations has become a natural part of today's organizational activities. Every change involves a learning challenge and because of that every change is unique, its output is unclear. However, there is much research that highlights various factors critical to creating an effective change, among others internal communication.The purpose of this study is to investigate whether Engeström's theory can be applied to a completed organizational change and see whether an expansive learning has been promoted in connection with this. This is accomplished through interviews with six employees, all working in one of Sweden's leading property companies. Engeström's theory of expansive learning is applied in order to analyze whether learning is promoted in connection with the organizational change.The result of the study shows that Engeström's theory can be applied to a completed organizational change in order to analyze whether an expansive learning has been promoted in connection with this.
Hemstatshinder inom EG-rätten : Med inriktning på de svenska personaloptionsreglernas förenlighet med EG-rätten
I uppsatsen utreds de svenska personaloptionsreglernas förenlighet med EG-rätten. I 10 kap. 11 § 2 st. 2 p. IL framgår att då en i Sverige obegränsat skattskyldig person upphör att vara bosatt eller att stadigvarande vistas i Sverige likställs flytten med att personaloptionen utnyttjas och skall därför beskattas.