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567 Uppsatser om Property taxation - Sida 28 av 38
Helandet av Stockholms sår : En analys av projektet Västra City
Over the years, what people have considered as the center of Stockholm City has gone from the medieval Stortorget in Old Town to the contemporary Sergels Torg. But more recently it has become unclear how the area really works. It is difficult to say where the actual central part of Stockholm lies, because while the Central Station is where the majority of people arrive into town, it is not necessarily close to Sergelstorg (considered the center of town) or other attractive commercial areas. There's also another issue with where the center of Stockholm is located. The railways and roads running along Klarabergs Viaduct acts as a divide between the areas of Kungsholmen and Norrmalm; these rails, roads and water separate the two areas from each other. In response to this problem of area division, a plan is being made to construct a new district near the center to mend the gap between the districts. The idea is that the center of Stockholm city will become more lively and attractive. The plan includes building new housing, commercial areas and a larger terrace called Mälarterrassen. In addition, improved mobility within the area is being planned by having better public transportation lines like City banan and tram named Spårväg City construction, as well as more pedestrian areas shall make the area become a district to thrive in.How the area will actually operate in the future is still unclear and many questions still exist about how the area will be able to compete and, above all, integrate with the other districts. The parts considered to be most important for the area is the scale of residential property and an attractive area that keeps people in the area and to encourages them to pass through the area. Perhaps the best solution would be to have something special planned in this area that can attract people in the community ? a city park, for example?.
Ändrad användning av stationshus : fallet Ormaryds station ? ett stationshus med betydande kulturvärden
Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.
Kapitalstruktur i fastighetsbranschen : En studie av svenska noterade fastighetsbolag 2005-2010
Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.
Glava glasbruk : En undersökning av föroreningar i mark- och vatten samt ansvaret för dessa enligt miljöbalken
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.
Mikrolitografi för rastrerade Gobos
Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.
Allmänna lämplighetsvillkor vid fastighetsbildning: En rättsfallsstudie
Denna rapport syftar till att utreda och klargöra de allmänna lämplighetsvillkoren vid fastighetsbildning (som finns beskrivna i 3 kap. 1 § fastighetsbildningslagen) och hur denna paragraf ska tolkas vid lämplighetsprövning.Detta har gjorts genom en rättsfallsstudie, där fokus lagts på hur paragrafen har tolkats i rättspraxis. Rättsfallsstudien har sedan kompletterats med propositionsanalyser och litteraturstudier. I uppsatsen har de 58 rättsfall som legat till grund för rättsfallsstudien redovisats för sig för att sedan analyseras och tolkas.Slutsatserna av arbetet presenteras i form av riktlinjer för vad som ska beaktas vid lämplighetsprövning. Riktlinjerna bygger på observerade tolkningar i rättspraxis och är menade att underlätta tolkningen av paragrafen.
Energi - och ekonomipotential för solceller i Hållbara Järva
One of the city of Stockholm?s main objectives is to have a society completely free from fossil fuels. To achieve this, several investments regarding improvements in energy efficiency and renewable energy are currently being planned or implemented. One of these investments is a project called Hallbara Jarva which is located in the suburbs of Stockholm. The purpose of this thesis is to examine the prospects of an investment in photovoltaic cells from an energy-saving and economical point of view. The analysis is limited to three buildings within Hallbara Jarva and is intended for the property owner. Solar energy is a type of renewable energy source and is commonly divided into solar heating and solar power.
Hästars behov av socialt umgänge- En studie om hur hästhållare i Laholms kommun uppfyller hästars behov av social kontakt
The problem with keeping horses with to little social contact has come to attention in a new regulation that comes into effect august 1st 2009. It states that horses? need of social contact has to be accommodated. That?s why it feels important to try to survey the horse owners? awareness about the regulation and its present fulfillment.
Elektrisk skorstenständare
Between 1965 and 1974, the Swedish Parliament decided to build one million dwellings, called Million Program. The million program buildings were erected with new, untried design solutions, in a short range of time, and at low cost. The residential buildings from that time are now greatly in need of renovation. The municipal housing company, Gavlega?rdarna, renovates and improves the energy efficiency at some of it?s apartment buildings in the district Sa?tra, Ga?vle.
IAS 40 - En kvantitativ studie av företags upplysningsskyldighet.
EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.
Mer än en snygg skylt på fasaden : Svenska lärosätens varumärkesarbete
Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.
Induktiv provning av ferritiskt rostfritt stå
The report examines the factors which may be a contributing cause to the problems that are present when ferritic stainless steel are eddy current tested in a warm condition. The work is carried out at Fagersta Stainless AB in Fagersta which manufactures stainless steel wire. In the rolling mill there is an eddy current equipment for detection of surface defects on the wire. The ferritic stainless steels cause a noise when testing and this noise complicates the detection of defects.Because of this, a study was made of how the noise related to factors such as steel grade, temperature, size and velocity. By observing the signal and with the possibilities to change the equipment settings the capability to let a signal filter reduce the noise level were evaluated.
Ekonomi i Passivhus : En studie av två verkliga byggnader
The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.
Optimering av ett småskaligtvattenkraftsystem
This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.
Vilka faktorer avgör då skogsägaren söker samarbetspartner för planering och genomförande av skogsvård?
Silviculture in young stands in Sweden is below the mark concerning what has to be done in the forest, and it is time to solve the problem. The problem will not be solved only by the private forest owners, professional help is needed.
Skogsägarna Mellanskog is one of four forest unions in Sweden who wants to play a role and take responsibility for forestry in the middle of Sweden. This academic essay is based on a market survey sent to 350 forest owners in the Örebro district. 186 of them answered the questions, giving a response frequence of 53 percentage.
The purpose of the essay is to find the determining factors which will make a forest owner to find a collaborator when planning and carrying out the silviculture measures in young stands.
The result of the survey shows that the forest owners are anxious about the price and the costs. The costs have a severe effect if the silviculture measures in young stands will be carried out or not.