This thesis explores the implementation of Optical Character Recognition (OCR) – based text extraction and random forest regression analysis for housing market valuation, specifically focusing on the impact of value factors, derived from OCR-extracted economic values from housing cooperatives’ annual reports. The objective is to perform price estimations using the Random Forest model to identify the key value factors that influence the estimation process and examine how the economic values from annual reports affect the sales price. The thesis aims to highlight the often-overlooked aspect that when purchasing an apartment, one also assumes the liabilities of the housing cooperative. The motivation for utilizing OCR techniques stems from the difficulties associated with manual data collection, as there is a lack of readily accessible structured data on the subject, emphasizing the importance of automation for effective data extraction. The findings indicate that OCR can effectively extract data from annual reports, but with limitations due to variation in report structures. The regression analysis reveals the Random Forest model’s effectiveness in estimating prices, with location and construction year emerging as the most influential factors. Furthermore, incorporating the economic values from the annual reports enhances the accuracy of price estimation compared to the model that excluded such factors. However, definitive conclusions regarding the precise impact of these economic factors could not be drawn due to limited geographical spread of data points and potential hidden value factors. The study concludes that the machine learning model can be used to make a credible price estimate on cooperative apartments and that OCR methods prove valuable in automating data extraction from annual reports, although standardising report format would enhance their efficiency. The thesis highlights the significance of considering the housing cooperatives’ economic values when making property purchases.

Housing is an important role in society as people spend large parts of their lives there. A home is a place that must contain all essential living functions but also be constantly adapted to new needs that arise. This has led to, that Sweden since industrialization in the 1850s, has gone through several different changes that have affected housing design. This has resulted in that residential architecture today is being categorized as different eras. In many cases, it is not an individual event that has driven this change, but rather a series of events that have gained great significance in interaction. With constant societal changes and changing lifestyles that, for example, the outbreak of Covid-19 has brought, demands are also placed on homes to follow societal developments and adapt to these new needs. The purpose of the study is to gain a deeper insight into the connection between housing design and human life needs to be able to understand how housing design can be adapted to major societal changes that create new needs. To achieve the purpose and answer the research questions, a literature study was conducted on the characteristic eras of housing design from 1850 until today. In addition to the literature study, four interviews were also conducted with different architects who have solid experience in housing design to create a deeper understanding of the connection between living needs and housing architecture. The study's more important conclusions are that human living needs have always been the driving force to create a change in the living environment. The changes that have taken place over the years have aimed to improve the housing situation for society as a whole and constantly improve something that has been shown to be deficient in previous housing design. However, the results have been variable as some parts of the living environment have improved while others have been poorly designed. It is based on the fact that too much focus has been on solving a specific problem, which has led to the whole aspect of the living environment has been forgotten. The study has also found that the societal change that Covid-19 brought has led to an increase in time spent at home as well as working from home. This has persisted even after the pandemic to a greater extent than before, which has resulted in that the demand for a workplace at home has increased. As a result, qualities such as envelopment and seclusion have also become more important in parallel with social surfaces and proximity to nature. This is the result of people spending more time at home today, which has created new needs for both functions and qualities.

Det har varit möjligt att paketera tillgångar i bolag sedan reglerna om näringsbetingade andelar infördes år 2003. Att paketera en tillgång i ett bolag innebär att det bolag som äger tillgången placerar denna i ett helägt dotterbolag, exempelvis genom en underprisöverlåtelse, för att sedan avyttra andelarna i dotterbolaget istället för att sälja tillgången direkt. Genom att paketera tillgångar på detta vis kan moderbolaget avyttra tillgångar utan att försäljningsvinsten ska näringsbeskattas. I och med att det blir andelar i ett helägt dotterbolag som moderbolaget säljer kan dessa andelar ses som näringsbetingade andelar. En vinst på näringsbetingade andelar ska inte tas upp till beskattning. Lagstiftaren förutsåg att detta skulle bli en följd av införandet av reglerna om näringsbetingade andelar, men förfarandet har ansetts vara alldeles för komplicerat att lagstifta emot. Det vanligaste paketeringsförfarandet är att fastigheter paketeras i dotterbolag. Fastigheter är den tillgång som generellt har högst värde, vilket gör det mycket lönsamt att sälja dem genom ett paketeringsbolag. Paketeringsförfarandet har under åren utvecklats till att bolagen använder oäkta bostadsrättsföreningar i vilka de paketera bostadsrätter. Det har inte varit helt klart hur andelarna i de oäkta bostadsrättsföreningarna skattemässigt ska klassificeras, vilket har lett till en omfattande rättspraxis som fram till år 2019 saknade prejudikat. Det avgörande för om det ska vara lönsamt för bolag att paketera tillgångar är om andelarna i paketeringsbolaget ska klassas som lagertillgångar eller som kapitaltillgångar. Om andelarna ska klassas som lagertillgångar ska andelsförsäljningen tas upp till beskattning, men om de ska klassas som kapitaltillgångar kan de ses som näringsbetingade andelar, vilka är undantagna från beskattning. En stor del av klassificering av andelar baseras på tidigare rättspraxis för när en verksamhet ska ses som en byggnadsrörelse, när handel med fastigheter ska anses föreligga samt paketering av fastigheter. Syftet med denna uppsats har varit att klargöra vilka kriterier den skattemässiga klassificeringen av andelarna i oäkta bostadsrättsföreningar baseras på och alltså när andelarna ska ses som lagertillgång respektive kapitaltillgång. Genom att analysera ett flertal rättsfall på området är slutsatsen att detta görs genom samma bedömning som för byggnadsrörelse, handel med fastigheter och paketering av fastigheter. Det som avgör om andelarna ska ses som lagertillgångar eller kapitaltillgångar är om bolaget kan anses bedriva yrkesmässig handel med bostadsrätter. Det avgörs i sin tur genom att beakta antal sålda bostadsrätter, försäljningsfrekvensen, innehavstiden och bolagets syfte med förvärvet av bostadsrätterna. Prejudikatet HFD 2019 ref 47 klargjorde att en bostadsrätt inte kan jämställas med ett värdepapper samt att vägledning i andelsklassificeringen kan hämtas från rättspraxis rörande handel med fastigheter.