I skrivande stund föreligger viss oklarhet vad gäller fastighetmäklarlagens (2011:666) tillämpningsområde. I ett avgörande från Svea hovrätt[1] har problematiken kring huruvida fastighetsmäklarlagens bestämmelser är tillämpliga på kommersiella fastighetsförmedlingar konkretiserats. Frågeställningen har varit föremål för diskussion i motiven till fastighetsmäklarlagen, och efter hovrättens avgörande gett upphov till livlig debatt. Lagutskottet har i förarbetena till lagen framhållit att det inte kan betraktas såsom rimligt att man, i samband med en fastighetsförmedling vid en inkråmsaffär, ska vara tvungen att anlita både en företags- och en fastighetsmäklare eller att valet av överlåtelseform[2] ska tillmätas någon betydelse. Regeringen var av samma åsikt som Lagutskottet, men påpekade att det i praktiken ändå oftast anlitas advokater vid förmedlingar av denna typ.

Utgångspunkten i denna uppsats är att konsumenters val av fastighetsmäklare är beroende av fyra faktorer. Dessa är enligt mig följande: fastighetsmäklaren, kundbeteende, objektet och fastighetsmarknaden. Fokus har alltså legat på dessa fyra faktorer vid framtagning av teori för denna uppsats. 33 stycken kvalitativa undersökningar har genomförts med respondenter över telefon och sju stycken med respondenter som träffades personligen och ombads att fylla i enkätundersökningar. Sammanlagt utfördes 40 stycken undersökningar.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

It is sixty years since Sweden's first star-shaped housing estate was built in Gröndal, a suburb of Stockholm. Olle Engkvist, the building contractor, was the driving force behind the residential area and it was designed by architects Sven Backström and Leif Reinius. The estate comprises detached star-shaped houses suited to a more hilly terrain and terraced star-shaped houses on the flat land. The eight gardens of the terraced houses form the shape of a hexagon. It is these gardens, designed by Sven Hermelin and Per Friberg, which are the main focus of this thesis. The buildings on the estate have recently been renovated and it is now time for the gardens to be restored.

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

This is a study about how realtors or estate agents market their services in social media. Social media is an upcoming channel in marketing and is becoming more important every day. The user generated content on internet is a new way of communication where companies don?t have to be considered as soulless, if companies use it correctly. This study investigates estate agents efforts to market their services in these channels and how they do it.

AbstractThe aim of the study was to examine the relation between estimated fluidintake and real fluidintake among dialysis patients. The data were collected through study specific questionnaire and data from the medical record. Patients attached to eleven Swedish dialysis units were asked to participate. The number of patients that fulfilled the inclusion criteria were 222 persons of whom145 (65%) chose to participate in the study. The dialysis patients estimated their fluid intake for a day in average 9,06 deciliter.

Syftet med studien är att undersöka vad de redovisningsansvariga i mindre fastighetsbolag har för uppfattning om det kommande K3-regelverket.Studien har en kvantitativ och deduktiv ansats. Empiri har samlats in via webbenkäter som skickats ut till företag. Empirin har sedan analyserats och jämfört med tidigare forskning och teorier.Resultatet från studien visar framförallt att kunskapen om K3-regelverket är låg hos respondenterna. Det beror troligtvis på att K3-regelverket ännu inte har införts och börjat tillämpats av företagen. Resultatet visar även att detta regelverk har mestadels negativa associationer.Förslag till framtida forskning är att undersöka hur de mindre företagen uppfattar K3-regelverket efter införandet.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

Rising complexity in the development of real-time systems has made it crucial to have reusable components and a more flexible way of configuring these components into a coherent system. Aspect-oriented system development (AOSD) is a technique that allows one to put a system?s crosscutting concerns into"modules"that are called aspects. Applying AOSD in real-time and embedded system development one can expect reductions in the complexity of the system design and development. A problem with AOSD in its current form is that it does not support predictability in the time domain.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

In this thesis, two real-time stereo methods have been implemented and evaluated. The first one is based on blockmatching and the second one is based on local phase. The goal was to be able to run the algorithms at real-time and examine which one is best. The blockmatching method performed better than the phase based method, both in speed and accuracy. SIMD operations (Single Instruction Multiple Data) have been used in the processor giving a speed boost by a factor of two..

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.