Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

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.

Hälsofrämjande arbete inom företag kan fungera på olika sätt, vilket kan ha betydelse för lärandet. För att lärandet ska ske i samband med hälsofrämjande arbete måste medarbetarna vara medvetna om att arbetet finns och hur det fungerar inom företaget. För att kunna bevara och utveckla lärandet i samband med hälsofrämjande arbete är det nödvändigt att utvärdera medarbetarnas behov. Därför var syftet med den aktuella uppsatsen att belysa några medarbetares, inom PEAB Bygg Division Västs, uppfattningar om hur ett framtida hälsofrämjande arbete ska kunna utvecklas på arbetsplatsen. För att undersöka ovanstående syfte hölls en fokusgrupp med fyra medarbetare från företaget.

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.

In 2006 there was a change in LMA (1994:37) that clarified the division of responsibility be-tween the Migration Board and the municipalities, concerning unaccompanied children. The social services should now be utmost responsible for the housing and care of these children, to assure that they gain the same standards and rights as all other children. The aim of this essay has been to examine how the division of responsibility has influenced the work of the social services and how they interpret their responsibility for the unaccompanied children. How do the social services investigate and make decisions concerning these children? Do these chil-dren have the same rights as other children? To answer these questions a legal study was made, followed by qualitative research interviews with four social services that receive unac-companied children.

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.

The purpose of this study is to describe if and how a seasonal based company named SkiStar, learns through the exchange of experience and knowledge. We have analyzed gathered qualitative and empirical data to explore this subject. We conducted three semi-structured group interviews with employees from the SkiStarshop division. They described their routines and procedures in SkiStarshop. The collected data was processed and analyzed through our theoretical framework.

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.

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

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.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.