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1849 Uppsatser om Real estate transfer - Sida 15 av 124

Renovering av flerfamiljsbostäder inom miljonprogrammet ur ett energi- och lönsamhetsperspektiv

Miljonprogram is a Swedish building program from 1964 to 1975. During that time about a million homes were constructed. Now, almost 50 years later, they are in desperate need of renovation. In order to fulfil the Swedish environmental objective to decrease energy consumption 50 per cent until 2050, considerable housing stock built under the Miljonprogram has to be renovated.Focus in this thesis is on the building services and theirs profitability that can decrease energy consumption in households build during the Miljonprogram. Building construction is not considered in this report.

Svensk Miljömodell i Fransk Offentlig Regi? : En studie om möjligheterna för policy transfer av en svensk miljöpolicy till fransk lokal nivå

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

Skatteflyktslagens tillämplighet vid generationsskifte i fåmansföretag : Gränsdragningen av samma eller likartad verksamhet

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Cypern-målet : Upplägget, lagstiftningen och konsekvenser

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Konvertering från direktverkande el i kommersiella lokaler : Ekonomisk och hållbar utveckling

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

Analys av bostadsrättspriset i Stockholms innerstad : En multipel linjär regression

In this study a multiple linear regression was carried out in the interest of analysing a number of variables effect on the final prices of apartments in Stockholm?s inner districts. The result may be employed to predict and observe percentage changes on the final price of apartments in Stockholm in the future. Five models were constructed after which they were analysed and compared. The construction of these models were supported by data from the real estate agency Erik Olsson.

Kunskapso?verfo?ring inom franchisena?tverk : En studie av utveckling och o?verfo?ring av kunskap inom franchisena?tverk

This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge transfer occur within the World Class network, particularly in product development and sales. The transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.

Stabil växelkurs och låg inflation - Inbördes oförenliga? En studie av implikationerna av en real appreciering

This paper examines a long run macroeconomic dilemma. This dilemma states that given a real appreciation, i.e. a continuous increase in the real exchange rate, an economy has two options open with respect to inflation and nominal exchange rate. Either the economy chooses a fixed exchange rate- regime but has to allow for a rising inflation. Or the economy can choose an inflation targeting- regime, but then has to allow for an appreciating nominal exchange rate.

Reala optioner : ett strategiskt verktyg

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

Kampen för ökad tillgänglighet : - om enskilda aktörer, policynätverk och förhandlingsarenor i utarbetandet av EU:s bussdirektiv

The Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility.Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users.

Tryggare kan ingen vara? En studie om den danska flexicurity-modellens lämplighet för Sverige

This paper discuss the possibilities to transfer the Danish labour market policy, called flexicurity, to Sweden. There are two main purposes of this essay. The first purpose is to discuss the reasons why the Danish labour market policy could be interesting for Sweden. The second purpose is to investigate which obstacles that might occur during the transfer. For guidance I have used two startingpoints which highlights the Danish flexicurity's pros and cons.

Gröna aktiviteter : Att marknadsföra gröna argument i fastighetsbranschen

Undersökningen ämnar öka förståelsen för och analysera hur fastighetsföretag marknadsför gröna argument och hur de uppfattar att intressenterna bemöter dessa.I uppsatsen studeras följande forskningsfrågor:* Vilka strategier används hos fastighetsföretag inom ramen för green business?* Hur kommunicerar fastighetsföretag green business genom grön marknadsföring?* Hur uppfattar fastighetsföretagen att intressenterna bemöter deras gröna marknadsföringsargument?.

INFORMATIONSÖVERFÖRING OCH KUNSKAPSÅTERVINNING : En studie i kalkylöverlämningsprocessen hos Erlandsson Bygg i Öst AB

Many enterprises have shortcomings in the transfer of information between different departments. Furthermore, routines for maintaining knowledge in order to be able to use this experience in the future are often lacking. Time and resources spent on improving these systems and procedures can provide significant benefits in terms of saved time and reduced costs in the later stages of a project. The benefit of this is not only a greater clarity and a reduced risk of misunderstandings, but also the preservation of knowledge that would otherwise be lost.The aim of this study has been to examine the process of information transfer and the transfer of knowledge between the calculus department and production manager in projects at Erlandsson Bygg i Öst AB. An additional aim was suggestions for improvements in the calculation handover and at the end of a project, where it was possible.The study was primarily conducted through literature studies and interviews.

SPICA - ARISTO JÄMFÖRELSE studie av analysprogram med avseende på spånningskollaps i elektriska kraftsystem

Safe operation of a large synchronous power system as Nordel is not an easy task.There are several aspects to take into consideration. This thesis focuses on the problems due to voltage collapses in a transmission system.The ability to foresee an upcoming collapse is vital to maintain stable operation of the grid. The grid operator at Svenska Kraftnät (SvK) uses the computer program SPICA to predict the maximum transfer limit at specified transfer sections. SPICA uses actual states from the grid to predict the transfer limitation, and a quarter later a renewed estimate is produced and so on. This means that the operator can se his transfer limits vary every fifteen minutes.Our task in this project is to validate the accuracy of the limitations obtained by SPICA.

Hur tillförlitlig är värderingen av förvaltningsfastigheter?: En studie av tillämpningen av IAS 40

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

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