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.

Vid användning av metoden contingent valuation erhålls ofta olika resultat beroende på sättet respondenterna frågas på. Tidigare studier har visat att binära frågor leder till en högre estimering av betalningsviljan än öppna frågor, samt att skillnaden mellan dem är lägre vid användning av privata varor än vid kollektiva varor. Uppsatsens undersökning är ett steg för att förbättra förståelsen inom detta område. Syftet är att undersöka om de estimerade betalningsviljorna, härledda från uppsatsens experiment, inte skiljer sig signifikant åt då man använder sig av öppna och binära frågor vid utvalda privata varor. Resultat av t-test, där de binära svaren är justerade från anomalier, visar att de estimerade betalningsviljorna inte skiljer sig signifikant åt för sju av uppsatsens varor.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

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.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

This project includes a small study of Västerås city's housing needs, and a proposal on theuse of the property 1:207, Lantmännens silo in the Eastern Harbour, Västerås.The project intends to produce a basic study of the useful systems for this rebuilding projectwith regards to sustainable development and energy saving light buildings.The end result, which consists of a detailed visualization of the proposal, intends to becomean iconic natural focus for the Eastern port of Västerås and an example of the use andadaptation of existing structures.The property must also link the eastern parts of Västerås with the center through anextension of Mälarleden.The work has been performed through literature studies, site visits, contacts with the City ofVästerås and by calculations.The proposal consists of architectural proposals drawings and visualizations.Furthermore, a suggestion is given of how the property can be used and fitted into theoverall plan for urban density development currently underway in the city of Västerås.Computer programs used have been Microsoft Office Excel, AutoCAD and ArchiCAD..

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

In light of the massive property bubbles that have been bursting in the USA, Spain and Ireland during the last decade, the aim of this thesis is to clarify whether ? or to what degree - the municipality of Stockholm might experience a property bubble in the near future. The municipality of Stockholm is undergoing a housing shortage and house prices have risen during the last few years. Neoliberalism and property bubbles are used as a theoretical framework in this paper. The methodology consist of semi structured interviews, analysis of documents and statistical data from Eurostat, Valueguard and the Swedish administrative authority; Statistiska centralbyrån (SCB).

The development of IT systems is usually accomplished by some form of system development methodology. It can be performed as the waterfall method, where each phase is completed before the next begins. One of the reasons to follow a development methodology is that the process is more structured, faster and that the product will have higher quality. One risk of not using a system development approach is that the code can be unstructured and difficult to maintain.This paper describes an alternative method in which the development occurred without the use of any system development methodology. This has been possible because there was a clear goal of the program that should be developed.

Abstract Title: Municipal property companies CSR investments Seminar date: 2015-05-28 State university: Halmstad University Institution: School of Economics, Technology and Sience (ETS) Level: Bachelor Thesis in Economics, 15 hp Authors: Carl Berg von Linde and Martin Samuelsson Examinor: Jan-Olof Müller Supervisor: Eva Berggren Number of pages: 39 Attachments: 3 Keywords: CSR, Municipal-owned housing, Social- and environmental responsibility, Strategic CSR, Legitimacy, Levers Research question: · How do municipal Swedish real estate companies invest in CSR and why? Purpose: The aim of this study is to understand how three municipal property reasons around investment in CSR and to identify different factors why investing in CSR differs between municipal property companies. Methodology: A qualitative study with abductive conducted semi-structured interviews of three municipally owned housing companies. Conclution: The municipal real estate industry uses CSR as a strategy to gain different benefits such as brand recognition. By acting responsibly, companies will strengthen their legitimacy and create long-term economic gain.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne. The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.