This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Titel Livsstilsboenden - Processen kring att kombinera livsstil, service och boende Författare Elisa De Toro, Helene Tigerström & Liv Åström Handledare Cecilia Fredriksson & Örjan Hallgren Problem Det finns en stor mängd forskning inom områdena service, boende och livsstil. Dock ser vi att det saknas forskning kring hur dessa kan kombineras och hur processen kring detta ser ut. Syfte Syftet med denna rapport är att få en fördjupad förståelse kring utvecklingsprocessen för ett projektutvecklingsbolag inom boende, vilket vill skapa förutsättningar för att använda service som en del i ett boendekoncept kring en viss livsstil. Metod Vi har tillämpat en deduktiv samt kvalitativ metod för insamlandet av vår empiri. Vi har använt oss av ett fallstudieobjekt, livsstilsboendet Victoria Park, där vi har gjort åtta intervjuer.

In January 2005 large forest areas in south Sweden were severely damaged by storm. This final thesis describes the work with creating an ecological and landscape-adapted regeneration plan for a severely storm damaged property in Kronobergs region in south Sweden. This regeneration plan, in difference to more regular plans, are focusing more on the owner?s use and goal?s for the property and seeing the property from a more comprehensive view in the regeneration process. Beside production and environmental values the plan also take in consideration other values as aesthetic, culture history, landscape picture and recreation values.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

The attitudes towards nature conservation in forestry are based on the individual forest owner. The theme of the interviews is the opinion on nature conservation in forestry. The purpose of this study is to identify if there is any difference in attitude to nature conservation in forestry according to the age of the forest owner. The study discusses different factors that affect the private forest owners consideration of nature conservation and give an insight in different generations attitude to nature conservation. Other topics that are discussed is if future change of generation will change the consideration of nature conservation in Swedish forestry and what is needed to enhance the interest in nature conservation among forest owners.This study is the result of interviews with a number of forest owners in the county of Uppsala, Sweden.

The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.

More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

Since the 19th century the concentration of CO2 in the atmosphere hasincreased by 40 percent as an effect of the use of fossil energy sources.Increased concentration of CO2 will likely lead to increased temperature,changes in precipitation, rising sea level and increased frequency of extremeweather like storm events. A step to reduce emissions of CO2 and mitigateclimate change, for the property of Tagel, can be to adopt new silviculturalstrategies and analyse which is the most effective. As a result of that, threescenarios was produced, business-as-usual (BAU), increased set aside landand energy. An introduction of windpower at Tagels estate (property) andeffects on carbon balance was also examined. By using the Heureka systemand LCA-analysis in this study, it showed that the scenario of increased setaside land was the most efficient way to reduce carbon dioxide (CO2)emissions for the analysed period of 100 years.