This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of this project was to find an understanding for why public agents working with introduction of immigrants have decided to co-operate and co-ordinate their efforts. Another purpose was to gain insights in what characterizes this co-operation.Seven interviews were made with practitioners working with these questions on national-, regional- and local levels. The material gathered in this process was then analysed using governance theory and more specific the parts dealing with Joined- up government and Whole- of Government. Two analytic tools were used in the analysis: wicked problems and network.The first of these, wicked problems, was made operational by the use of insecurities. Analysing the interviews along these lines proved very useful in explaining why public agents have decided to try to work together.

Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref.

I den här uppsatsen ville jag ta reda på hur potentiella bostadssäljare i område Alfa skulle välja fastighetsmäklare och denna fråga besvarades genom en personlig enkätundersökning. Genom studien har jag ökat kännedomen om framtida bostadssäljares behov och förväntningar på fastighetsförmedlingstjänsten i Alfa och fått idéer på hur fastighetsförmedlingsföretag skulle kunna utforma sina erbjudanden så att de passar framtida bostadssäljares behov och förväntningar..

Author: Jessica Liljekvist and Emmelie Wiss CedergrenTitle: A miserable wretch that you should feel sorry for ? If social workers see persons who prostitute themselves as victims or agents. [Translated title]Supervisor: Marie ErikssonAssessor: Anders GiertzOur purpose with this study was to examine if social workers see persons who prostitute themselves as victims or as agents. We also wanted to examine how social workers see male and female persons who prostitute themselves. This study is based on the qualitative method and the result was analyzed with social constructionism, postmodern feminism and labeling theory.

På Sveriges fastighetsmarknad har man de senaste åren kunnat urskilja ett allt högre fokus påmiljön från dess aktörer. Miljödebatten i Sverige har snabbt fått fäste och allt fler företag förstårvärdet av att fokusera på sådana frågor.Att utvecklingen fortsätter att gå framåt är viktigt då fastigheter och dess tillhörande byggnaderstår för nästan en tredjedel av världens utsläpp av växthusgaser och bara byggandet och driftenstår för cirka fyrtio procent av den globala förbrukningen av råvaror och energi. Prioritering avmiljöfrågor blir således viktiga vid fastighetsförvaltande och nyproduktion.Tidigare forskning visar att det finns en mängd incitament för att bygga och förvalta grönt. Ävenhyresgästerna har incitament för att hyra gröna lokaler. Vidare visar internationella studier att detinte alltid krävs stora åtgärder för att uppnå bra resultat vad gäller fastigheters energiförbrukningoch hållbarhet över tid.

Today  Real  estate  companies  face  the  challenge  where  extensive  renovations  on  existinghousing built before 1980 must be performed. Conditions have changed and the housing need performance-­?enhancing measures that meet today's quality. With a current renovation rate,  it  would  take  30  years  to  meet  the  renovation  needs.  The  renovation  rate  must therefore rise dramatically, which requires the real estate companies to act consistently in accordance with commercial principles and in an economically, socially and environmentally responsible way.The  paper  discusses  renovation  strategies  in  four  municipal  housing  companies  in  the Stockholm  suburbs.  The  report  includes  surveys  of  four  ongoing  renovation  projects; Fastighets AB Förvaltaren in Sundbyberg project Hundloken 3, Stiftelsen Signalisten in Solna project Ritorp, Sollentunahem in Sollentuna project Svalgången och Väsbyhem in Upplands Väsby project Dragonvägen. The main purpose of this study was to analyze the practices of redevelopment projects.

Authors: Linda Olsson & Dennis A?stro?m Title: A journey of discovery on the third floor ? A case study in how juvenile agents in the municipality of Kalmar communicate with its young people Level: BA Thesis in Media and Communication Studies Location: Linnaeus University Language: Swedish Number of pages: 60Introduction: The participation amongst young people regarding political, democratic and society related questions is through an investigation confirmed not being high enough. Within the municipality of Kalmar, juvenile agents work as a link between young people and the opportunities that the municipality provides. To create this link with young people, communication is essential.Purpose: The purpose of this paper is to create an understanding of how the juvenile agents work in order to create and maintain communication with young people. The purpose is also to evaluate the result of the information campaign they executed in 2011.Methodology: For this paper we had a hermeneutic approach with an inductive viewpoint.

Analysts at Venture Capital firms of today experience troubles when they try to explicate the intrinsic value, which they see in their investments. The traditional valuation models do not account the value of flexibility and analysts have to Through studies at a Venture Capital firm in Sweden, I have analyzed if Real Option analysis could help them to explicate the intrinsic value that they see.With the help from a decision tree, analysts can identify the hidden option values embedded in the investment. I find that real options can be a helpful tool for Venture Capital companiesto clarify the intrinsic values that they see in their investments. Real option analysis is however not a competitor to traditional value methods, it is rather a compliment..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Abstract Titel: Det svenska konsumtionsbeteendet ? En ekonometrisk analys av den permanenta inkomsthypotesenTopic/course: NEKK01, Bachelor thesisWriters: Ida Hedlund, Anna Persdotter Supervisor: Fredrik NG Andersson Keywords: Permanent income hypothesis, Milton Friedman, Consumption smoothing, Sweden Purpose: The purpose of this thesis is to examine whether the permanent income hypothesis can be applied on the consumption pattern of Sweden during the time period 1950-2006. Method: To do the observation an econometric regression analysis has been made. The variables tested are consumption, real GDP, stock- and real estate market prices. In the model three different time periods have been investigated to facilitate the origin of different patterns.

1 juli 2007 upphörde tillståndsplikten att gälla i Sverige och allmännyttiga bostadsföretag undslapp att ansöka om tillåtelse hos Länsstyrelsen för försäljning av företagets fastigheter. I spåren av detta öppnades möjligheten för företagen att i större utsträckning planera sitt fastighetsbestånd, och därmed även företagets och kommunens ekonomi. Syftet med vår studie är att beskriva allmännyttiga bostadsföretags ekonomiska planering av sitt fastighetsbestånd, förklara huruvida upphävandet av tillståndsplikten har påverkat planering och motiv för försäljning. Dessutom vill vi belysa allmännyttans tankar kring den nya lagstiftningen som är på gång genom att arbeta utifrån frågeställningen nedan:Hur planerar allmännyttiga bostadsföretag sitt fastighetsbestånd, hur har borttagandet av tillståndsplikten påverkat och hur kommer den nya lagen som ska ersätta allbolagen påverka allmännyttan och dess planering?För vår studie har vi valt en kvalitativ ansats och genomfört intervjuer med tio olika allmännyttiga bostadsföretag i olika län i Sverige.

Service delivery acts like a process. This can enable the possibility of attracting attention towards the company who?s making use of this, furthermore generate several opportunities. However, it?s far from easy to deliver new services.