I juni 2023 gav Bokföringsnämnden, en statlig myndighet i Sverige ut en remiss som riktar sig mot bostadsrättsbranschen. Remissen innebär delvis att man reglerar redovisningsvalet för bostadsrättsföreningar och är ett av flera ageranden från myndigheter i Sverige, där alla haft i syfte att öka jämförbarheten. Problematiken med att reglera ett redovisningsval grundar sig i effekter, konsekvenser och jämförbarhet där vi ifrågasätter nyttan av godtagandet av remissens förslag. Syftet med denna studie är att bidra med kunskap om hur de som upprättar de ekonomiska rapporterna i bostadsrättsföreningar påverkas om de tvingas övergå till att redovisa enligt K3- regelverket utifrån bokföringsnämndens remiss. Vidare är syftet att undersöka hur jämförbarheten mellan bostadsrättsföreningars ekonomiska rapporter påverkas av remissen. Studien har två frågeställningar: ➢ Vilka konsekvenser innebär övergången till K3 för upprättare av finansiella rapporter i bostadsrättsföreningar? ➢ Hur påverkar den föreslagna regleringen av bostadsrättsföreningars redovisningsval jämförbarheten i branschen? Vi har genomfört semistrukturerade intervjuer och uppsatsen är därmed av kvalitativ karaktär. Studiens population består av alla som arbetar med en bostadsrättsförenings ekonomiska rapporter, där urvalet var ekonomiska förvaltare och revisorer i Stockholm. Den tidigare forskningen i studien består exempelvis av studier som undersökt implementeringen av IFRS och jämförbarhet. Av vad som framgår av den insamlade empirin varierar uppfattningarna kring det principbaserade regelverket K3. Ur vad som går att uttyda ur den insamlade empirin kommer jämförbarheten i branschen att öka om remissen godkänns, men förslag på ytterligare åtgärder har angivits. De effekter och konsekvenser som kunnat identifieras i såväl tidigare forskning som studiens empiri är: tid, utbildning, felbedömningar och möjlig minskad kvalitét på ekonomiska rapporter. / In June 2023 the accounting board of Sweden gave a proposal that affects the industry of condominium associations. The proposal implies that the accounting choice will be regulated and is one of several actions from Swedish authorities, all of which has the purpose of increasing the comparability in the industry. The problem with regulating accounting choice is based on effects, consequences and comparability where we question the usefulness of accepting the proposal. The purpose of this study is to bring knowledge about how those who works with the financial reports within condominium associations will be affected if the proposal from the Swedish accounting board is accepted, which propose a transition to a principle-based regulation. The purpose is also to investigate how comparability in the industry is affected by the proposal. This study has two questions: ➢ What consequences will the transition to a principle-based regulation have for those who work with the financial reports within condominium associations? ➢ How will the proposed regulation of the accounting choice affect the comparability in the industry? We performed semi-structured interviews and therefore this is a qualitative study. The population in this study is all who work with the financial reporting of condominium associations. The selection further on is economists and auditors who are based in Stockholm, Sweden. Previous research used in this study's framework theory consists partly of some who studied the implementation of the IFRS and comparability. The empirical parts of the study show that the perceptions vary regarding the principle-based regulation and its meaning. From what can be deduced from the collected empirical evidence, comparability in the industry will increase if the proposal is accepted, but we have given proposals for further measures. The effects and consequences identified in previous research and the empirical parts of this study are time, education, misjudgments and possible decreased quality of the financial reporting.

I maj 2009 infördes ägarlägenheter i Sverige. Ägarlägenhetsinnehavaren har äganderätt till skillnad från en bostadsrättsinnehavare som endast innehar nyttjanderätt. Bostadsformen har hittills inte haft den genomslagskraft som förväntades av lagstiftaren. I Norge är möjligheten att äga sin lägenhet mer etablerad än i Sverige. Syftet med detta examensarbete var att se om fastighetsbildningsprocessen för ägarlägenheter kan göras effektivare genom att jämföra den med Norges bildningsprocess för eierseksjoner, vilken benämns seksjonering. Handlingar som upprättats i samband med fastighetsbildning respektive seksjonering granskades för att ta reda på hur hanteringen skiljer sig däremellan. Intervjuer med sakkunniga i Sverige och Norge genomfördes via personlig kontakt och e-post för att få en djupare kunskap i hur fastighetsbildningen och seksjoneringen går till. En komparativ metod, där den norska seksjoneringen av eierseksjoner ställdes mot den svenska fastighetsbildningen för ägarlägenheter, användes för att utreda om fastighetsbildningen för ägarlägenheter kan effektiviseras. Seksjonering av eierseksjoner och fastighetsbildning av ägarlägenheter skiljer sig en del i hur mycket ansvar som ligger hos exploatören  Gemensamma utrymmen regleras mer vid bildning av ägarlägenheter än vid bildning av eierseksjoner. Gränserna mellan enheterna i de olika fallen skiljer sig speciellt då det för ägarlägenheter upprättas fastighetsgränser där lantmäterimyndigheten upprättar en koordinatförteckning, bruksgränserna som dras för eierseksjoner har inte samma noggrannhet. Att införa ändringar i ansökan hämtat från hur den sker i Norge vid seksjonering, och att upprätta en checklista för gemensamma utrymmen som den sökande fyller i, och ändring av fastställningen av de gemensamma utrymmena, är möjligheter till effektivisering av fastighetsbildningen för ägarlägenheter. / In may 2009 the condominium ownership model was introduced in Sweden. The owner has ownership, unlike with the condominium user right model where the owner only has a legal right to use the apartment. So far, the ownership model hasn’t had quite a breakthrough, as expected by the Swedish legislator. In Norway, the condominium ownership model is more established. The aim of this study was to see if the real estate formation of the Swedish condominium ownership model can be made more effective, by comparing it with the formation of theNorwegian condominium ownership model. Documents created in conjunction with the two separate formation processes has been reviewed to find out the differences between the two. Interviews with experts in the area, in both Sweden and Norway was carried through face to face and by e-mail, to get a deeper understanding in the formation process. A comparative method, where the Norwegian formation process of the Norwegian model was compared to the Swedish model, was used to find out if the formation for the Swedish model can be more effective. The formation of the Norwegian model and the real estate formation of the Swedish model differentiate a bit in how much responsibility the real estate owner has. Shared spaces are being more regulated at the formation of the Swedish model than the Norwegian model. The real estate boundaries between the units in the different cases separate especially when the real estate boundaries being determined for the Swedish model and the Swedish cadastral authority establish a coordinate list. The user right boundaries made for the Norwegian model don’t have the same accuracy. To introduce changes in the application from how it works in Norway, and establish a checklist for the shared spaces that the person who apply complete, and impliment changes of the establishment of the shared spaces, are possibilities to make the formation more effective for the Swedish model.

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L'acquisition d'un appartement dans un immeuble en copropriété semble être aujourd'hui une opération banale tant pour les consommateurs que pour les praticiens, chacun semblant considérer que l'objet de l'acquisition se limite à "la propriété" d'un appartement dans un ensemble immobilier.La notion de copropriété en France est définie par l’article 1° de la loi du 10 juillet 1965 qui dispose : « La présente loi régit tout immeuble bâti ou groupe d'immeubles bâtis dont la propriété est répartie, entre plusieurs personnes, par lots comprenant chacun une partie privative et une quote-part de parties communes. ». Le lot de copropriété se présente donc comme un lien de droit à vocation perpétuelle instaurée entre des parties de l’immeuble pour permettre la répartition de sa propriété. Le lot de copropriété est finalement la résultante d’une appropriation individuelle (la partie privative) à l’aide d’un procédé collectif (l’indivision généralisée des parties communes) et entre dans la notion plus large de propriété privée.L'analyse de la nature juridique du lot de copropriété vient cependant démontrer que l'objet de l’acquisition par le candidat acheteur est de nature bien différente. Celle-ci réside en une forme d’appropriation complexe en raison des distinctions qu’elle implique entre les différentes composantes du lot mais aussi en raison de la multiplicité des qualifications juridiques qu’elle conjugue.Les droits attachés à la notion de lot de copropriété semblent être des droits complexes, tantôt droits personnels, tantôt droits réels, combinant pleine propriété, indivision, servitudes, usufruit et nue-propriété, ce que l’on pourrait appeler « la propriété plurielle », une forme de propriété « caméléon » avec des composantes hétérogènes.Le candidat acquéreur n’achète pas un appartement dans un immeuble mais, en réalité, une quote-part indivise dans des choses communes dont il ne connait ni l’étendue ni l’état ainsi que la jouissance exclusive d’un volume dénommé « partie privative » dont l’étendue est à la fois le critère et la conséquence (l’usage exclusif)L’analyse met en exergue une réelle discordance entre ce que les copropriétaires pensent posséder et la complexe réalité juridique de l’étendue de leur propriété et des droits et devoirs qui en découlent. Le découpage ainsi opéré démontre l’insécurité juridique du statut mis en place par la loi du 10 juillet 1965 ; c’est « l’illusion » de la copropriété immobilièreSi le statut de la copropriété devait être revu afin d’expliquer clairement au consommateur, qu’est le candidat copropriétaire, l’objet de son acquisition et ses implications juridiques et financières, il est fort à craindre qu’il se tourne vers une forme de propriété moins absconse. / The concept of ownership in condominium in France is defined by the Article 1 of the Law of 10 July 1965 states: "This Act governs any building or group of buildings whose ownership is divided among several people, composed each one by a private part and a part of common areas. ".The Lot of condominium is as a legal relationship established between perpetual vocation parts of the building to allow the distribution of its property. The condominium lot is the result of an individual appropriation with a collective process and into the wider concept of private property.Private property was designed by the French Revolution as a natural and inalienable human right, just as freedom. It is an inviolable and sacred right which no one can be private.The analys however highlights one hand great complexity on the scope of rights forming the components of the condominium lot but also its materiality. Difficulty identifying the physical reality of size lot suggests the distortion that may exist between the reality of this form of property and what the owner thinks .This Illusion present a real legal insécurity for the owner who does not measure extent of their rights and duties with respect to the nature of his property.

Nesta dissertação, analisa-se a ascensão do modelo de empreendimento residencial vertical com ampla oferta de espaços de lazer em condomínio - aqui denominado supercondomínio - ao longo da década de 2000, na Região Metropolitana de São Paulo. Não se restringindo às explicações mercadológicas, justificadas pelo estabelecimento de uma suposta \"nova forma de morar\", o trabalho busca, por meio da caracterização da produção, exposição da lógica financeira e análise do marco regulatório, demonstrar como a reestruturação do processo produtivo no contexto do Boom, levou à revisão das estratégias de atuação dos promotores imobiliários. As quais, dado o marco regulatório vigente, consolidaram os supercondomínios como o novo modelo de empreendimento a ser seguido. / This dissertation analyzes the rise of the vertical model of residential development with a wide range of leisure facilities in condominium - here called supercondominium - throughout the 2000s, in the São Paulo Metropolitan Area. Not restricted to sales arguments, justified by the establishment of a supposed \"new way of living,\" the work seeks, through the characterization of production, display of the financial logic and the analysis of the regulatory framework, to demonstrate how the restructuring of the production process during the real estate Boom, led to the revision of the developers\' strategies. Which, given the regulatory framework, consolidated the supercondominium as the new model to be pursued.

Made available in DSpace on 2016-08-10T10:34:46Z (GMT). No. of bitstreams: 1 Darlene Limongi Borges.pdf: 3421499 bytes, checksum: 969acb28ba57adaefb5262165ed6e065 (MD5) Previous issue date: 2012-03-21 / The prime proposal of this essay is to exercise an exchange of different scholars ideas about the structure of urban areas. A bibliographical research becomes the basic compilation of selected surveys: Henri Lefebvre who points out that the social construction occurs whenever there is a demand; Le Goff and his analysis about medieval cities; Sandra Pesavento in her perception that a city is an objective reality, holder of history and memory; Milton Santos and his view on the urban space; Lewis Mumford tracing the history of cities; among many other references that are compiled in this assessment. Thus, discerning a city becomes essential for understanding overlaps of the forms and functions which the urban spaces attain, as well as the role of the city in this process. In order to discuss the main subject of this essay closed horizontal residential condominiums an initial time report was conceived involving medieval and industrial cities. Also, the opportunity to identify the role of city walls surrounding medieval towns, as well as the origin of the modern outskirts. These two images wall and suburb are references for a deeper glimpse about horizontal residential condominiums. In relation to the point of view given to urban areas and the condominiums, there is a proposal of a brief history of the city of Goiânia. Thus, the recognition of a city growth process leads to the notion of new forms and functions the city attains. Therefore, it is necessary to notice that the appearance of these horizontal condominiums is causing a new perspective about the outskirts of the modern cities. Without any intention of overtiring this theme, this paper becomes an invitation for questioning about initiatives that are taken in the cities, as well as envisaging new ideas, new aboding options and familiarity. So, first and foremost, the attempts are presented for the addition of a new prospection to the rhetorical, depictions, dreams, shadows and misgivings related to the city of Goiânia and its new guise. / Este estudo traz como proposta inicial o exercício de dialogar com diferentes estudiosos a tessitura da urbe. Tendo como base uma pesquisa bibliográfica, no alinhavar das leituras propostas, o trabalho considera a visão dos seguintes autores: Henri Lefebvre, pontuando que a construção da sociedade urbana ocorre enquanto há sua procura; Le Goff, com abordagem sobre as cidades medievais; Sandra Pesavento, na percepção de que a cidade é uma realidade objetiva, detentora de história e memória; Milton Santos, com o olhar sobre o espaço urbano e Lewis Mumford, tracejando a história das cidades; dentre outras referências que fazem parte da reflexão. Conhecer a cidade torna-se indispensável para a compreensão das sobreposições de formas e funções que o espaço urbano adquire, assim como o papel do urbano nesse processo. Para discutir o mote principal do estudo condomínios horizontais fechados foi feito inicialmente um recorte temporal, envolvendo as cidades medievais e industriais, oportunidade para identificar o papel das muralhas nos enclaves medievais, bem como a origem dos subúrbios. A leitura dada às cidades industriais objetivou a compreensão da dinâmica socioeconômica, que representou a proliferação dos subúrbios. As duas imagens muralha e subúrbio são referenciais para o olhar projetado sobre os condomínios horizontais. Entre a leitura dada à urbe e aos condomínios horizontais, o estudo propõe um breve histórico da cidade de Goiânia, visto que identificar o processo de formação e crescimento de uma cidade favorece a concepção de novas formas e funções que a urbe adquire, assim como, amplia a percepção de que a presença dos condomínios horizontais está induzindo a uma nova leitura sobre a periferia urbana. No entanto, longe de esgotar a temática, este estudo é um convite ao questionamento sobre iniciativas que o urbano toma para contemplar seu imaginário, sua opção de moradia e convivência. Portanto, antes de tudo, os esforços estão em acrescentar um novo olhar ao discurso, representações, sonhos e sombras que orlam Goiânia em uma nova roupagem.

Made available in DSpace on 2016-08-10T10:49:52Z (GMT). No. of bitstreams: 1 MARIA HELOISA LIMA DE MORAES MORUE.pdf: 4953295 bytes, checksum: fb0c1bfd462773312b9c4cc887ccb94e (MD5) Previous issue date: 2013-09-27 / Este estudo analisa os aspectos que implicam nos problemas habitacionais detectados em Goiânia. O estudo mostra que a história de composição da capital fez emergir a especulação imobiliária, promovendo a segregação imposta aos moradores da periferia e a autosegregação de seus habitantes mais estruturados social e financeiramente em condomínios fechados de luxo. Enquanto estes se apresentam autosegregados por opção de modelo espacial de moradia, em que o espaço é planejado para um homem ideal e visa cumprir suas funções básicas com soluções padronizadas universalmente, os conjuntos habitacionais encontram-se segregados pelas características de implantação e pelo sítio pouco valorizado, distantes do centro urbano, com projeto totalmente voltado ao atendimento de critérios financeiros. Diante desse impasse, o estudo problematiza como a implantação dos condomínios residenciais horizontais fechados e dos conjuntos habitacionais transformam a morfologia urbana e criam uma cidade segregada. O foco da pesquisa é verificar a alteração da morfologia urbana de Goiânia com a implantação desses empreendimentos, tendo como pano de fundo o momento econômico e social que propiciou a construção dos mesmos e o mercado imobiliário dominante. A importância em discutir este tema provém da possibilidade de compreendermos a dinâmica da implantação dos condomínios horizontais fechados e dos conjuntos habitacionais, bem como as consequências que promovem no ambiente construído, uma vez que modificam a estrutura morfológica da cidade. Para verificar o estudo foram mapeados, identificados e analisados o Conjunto Habitacional Jardim do Cerrado e o Condomínio Residencial Horizontal Alphaville Flamboyant, ambos em Goiânia, demonstrando o impacto socioeconômico e ambiental na construção desses empreendimentos.

A água é um recurso cada vez mais escasso, seja pelo crescimento populacional, com o aumento da demanda, seja pela redução da oferta, especialmente pela poluição dos mananciais. Uma das alternativas para enfrentar este problema é o reúso de água, importante instrumento de gestão dos recursos hídricos e detentor de tecnologias já consagradas para a sua adequada utilização. O presente trabalho visa estabelecer um protocolo para se utilizar a prática de reúso de água não potável em condomínios residenciais fechados, estilo de moradia em ascensão, localizado normalmente em áreas periféricas urbanas, de difícil acesso ao abastecimento público de água e esgotamento sanitário e com restrições para o lançamento dos esgotos, mesmo tratados, em corpos d\'água. Devido a legislação para regulamentação do reúso ainda ser limitada e a incerteza quanto aos riscos à saúde pública inerentes à esta prática, faz-se necessária a adoção do Princípio da Precaução. Com base neste princípio, pode-se adotar a prática do reúso de água contanto que procedimentos e tecnologias adequadas sejam aplicadas. Um gerenciamento de riscos baseado em medidas preventivas como o APPCC (Análise de Perigos e Pontos Críticos de Controle) é uma boa opção para avaliar os programas de reúso de água. Através de uma revisão bibliográfica, da aplicação da metodologia APPCC e do acompanhamento de um estudo de caso no Residencial Valville I, localizado na cidade de Santana do Parnaíba/SP, um conjunto de diretrizes foi elaborado para a adoção da prática de reúso de água não potável em condomínios residenciais. Nesta proposta de diretrizes foram levantados os perigos e os pontos críticos de controle de um sistema de reúso de água em condomínios, as ações emergenciais, sugestões de parâmetros de qualidade da água de reuso e também as formas de conscientização e envolvimento da comunidade. Isto por sua vez contribui para o melhor entendimento da necessidade de regulamentação mais detalhada dos programas de reúso de água exigidos em normas estabelecidas em alguns municípios. / Water is about to become a scarce resource, due to the population growth that increases the demand or even because of the offer reduction, especially due to water springs´ pollution. One of the alternatives to face this problem is the Water Reuse technique, an important instrument to water management and owner of high technologies to its properly utilization. The aim of this paper is to establish a protocol for using the Non-potable Water Reuse practice in residential condominiums, an upcoming stile of living, usually located at big cities surroundings, where the public potable water supply and the sewage transport are inaccessible. Besides that, there are restrictions to discharge these treated effluents into water courses. Considering the limitation of Brazilian water reuse legislation, and the uncertainties about the public health´s risks concerning the reuse practice, it is necessary to adopt the Precautionary Principle, in which the option of reuse can be employed if the adequate practices and technologies are applied to this purpose. A risk management based on preventive measures like the HACCP (Hazard Analysis and Critical Control Point) consists in one of the best options for the evaluation of water reuse practice. By bibliography review, HACCP´s method application and data collection of a real case study on Valville I - a residential condominium in Santana do Parnaíba/SP, a proposal of guidelines was elaborated to adopt the non-potable water reuse practice inside the residential condominiums. These guidelines considered the hazards and critical control points in a water reuse system in a condominium, the emergency procedures, suggestions of quality parameters for the reuse water and also some ways of teaching and involving the community. This is a contribution for a better understanding of a more detailed regulation for water reuse programs that are enforced by law in some cities.

Les opérations de rénovation en France sont aujourd'hui en plein développement et devraient à l'avenir se multiplier en raison d'un contexte socio-économique favorable.Cependant, aux opérations de rénovation restent associées l'incertitude et l'insécurité juridique. En effet, cette notion hétérogène de "rénovation" n'est pas définie juridiquement. Pour l'heure les différentes branches du droit immobilier l'appréhendent diversement par le prisme des notions se rapportant aux travaux sur existant qui dominent dans chacune d'elles.Ainsi, à l'opération, qui d'un point de vue matériel est unitaire, correspond, d'un point de vue juridique un régime éclaté.Cette situation nécessite un approfondissement destiné à mettre en adéquation le droit au fait. Une notion de rénovation d'immeubles peut-elle émerger des profondeurs juridiques ? Dans l'affirmative, quelle serait sa place, son rôle et sa fonction en droit immobilier ? / The renovation operations in France are now under development and expected to multiply in the future due to socio-economic environement.However, at reneval operations are associated with the uncertainly and legal insecurity.Indeed, this notion of heterogeneous "renovation" is not defined legally. At present different branches of real estate apprehend diffrently through the prisme of concepts related to the work on existing dominant in each.Thus, the operation, of a material point of view, is unitary, corresponds to a legal point of view, a regime erupted.This calls for a deepening align the right to the point. A notion of renovating buildings may emerge forme the dephts it legal ? If yes, what is its place, role and function in real estate ?

Réinscrivant le Soudan anglo-égyptien dans l'histoire impériale britannique, cette thèse explore l'histoire scolaire soudanaise à l'ère de l'"ébranlement colonial" qui succéda à la Seconde Guerre mondiale. Les matériaux didactiques, les contenus prescrits et les pratiques pédagogiques sont analysés à la lumière de cinq développements majeurs des années 1945-1953 : le virage "paterno-progressiste" des politiques coloniales britanniques en Afrique, dont l'objectif était désormais de préparer les peuples colonisés à l'autogouvernance ; la polarisation des positions britannique et égyptienne sur la question du Soudan ; la concurrence accrue entre les deux courants du nationalisme soudanais (indépendantiste et unioniste) ; l'unification hâtive du Nord et du Sud-Soudan après plus d'un demi-siècle de gestion séparée ; et la tentative des élites nord-soudanaises de construire un État-nation arabo-musulman. Le second volet de la thèse est consacré à une mise en perspective diachronique et synchronique de l'histoire scolaire soudanaise de fin d'Empire : celle-ci marqua-t-elle une véritable rupture par rapport à l'histoire scolaire pratiquée au Soudan jusqu'en 1945 ? Quelles étaient les convergences et les divergences entre l'histoire scolaire du Soudan et celle d'autres territoires de l'(ex-)Empire britannique (Ouganda, Rhodésie du Nord, Nigeria, Égypte, Inde, Grande-Bretagne) ? Ma réflexion s'achève sur deux problèmes cruciaux de l'ère postcoloniale : la décolonisation - ou non - des récits historiques scolaires après l'indépendance (1956) et le rôle catalyseur de l'histoire scolaire dans la guerre civile entre le Nord et le Sud-Soudan.