Dry High speed and wet milling strategies have both been used to machine hardened die and mold H13 tool steel (HRC 45-58). The TiAlCrSiYN-based family of PVD coatings prepared with various architectures (mono-, multi- and multilayer with an TiAlCrN interlayer) were studied to evaluate the coating micro-mechanical properties that affect tool life during dry high-speed milling of H13 tool steel. A systematic design of varying TiAlCrN interlayer thickness within a multilayer coating structure was developed and its influence on coating properties and cutting performance was investigated. A comprehensive characterization of the coatings was performed using a transmission electron microscope (TEM), focused ion beam (FIB), scanning electron microscope (SEM), X-ray powder diffraction (XRD), room-temperature nanoindentation, a nano-impact, ramped load scratch and a repetitive load wear test. The incorporation of an interlayer into the multilayer coating structure was found to increase the crack propagation resistance (CPRs) to 5.8 compared to 1.9 for the multilayer and 1.6 for the monolayer coatings, which resulted in a 60% tool life increase. The wear test at a load of 1.5 N showed that although the 500nm interlayer exhibited the best coating adhesion, a decline in the H3/E2 ratio was observed to worsen the machining performance. An approximate 40% increase in the tool life was achieved with the 300 nm interlayer by obtaining a balance between mechanical and adhesion properties. To investigate the tool performance during the wet milling of hardened tool steels, the (AlCrN-TiAlN) bi-layer PVD coating was post-treated by WPC (Wide Peening Cleaning) at various pressures and times. Fatigue resistance of the coating following the application of post treatment was observed to improve as the micro-mechanical characteristics (such as H3/E2 ratio, yield stress) were increased. A deterioration in the coating’s adhesion with increasing WPC pressure was also observed as measured by wear test applying a load of 1 N. Through experimentation a balance between fatigue resistance and adhesion was found with tool life being improved by 35% at a WPC applied pressure of 0.2 MPa. / Dissertation / Doctor of Philosophy (PhD) / Over the last 50 years, PVD (physical vapor deposition) coatings have played an increasingly important role in manufacturing where tool cost takes up 3% of the total expenses of the production process. Optimization of these coatings can expedite production wherever machining is conducted under extreme cutting conditions and consequent high material removal rates. These considerations assert significant importance on conducting research on PVD coating development specifically for milling of H13 tool steel, the material widely used in the mold and die industry. This research work seeks to enhance the micro-mechanical and adhesion properties of PVD coatings through architectural design and careful process development while relating desired properties to the high-performance milling of H13 tool steel.

The present thesis is focused on an appraisal of a real estate that is to change its purpose of usage from residential to office usage. The theoretical part of the thesis is focused on costs and real estate appraisal. The practical part deals with appraisal of a residential real estate that changes into non-residential real estate. Within this thesis the non-residential real estate is used as offices that are appraised. The change of usage is determined by the means of reconstruction. The price of the reconstruction is assessed through a computational budgeting program. The outcome of the thesis is a price analysis of a real estate before and after the change of usage from residential to non-residential premises.

Riktvärdet på tomtmark har visat sig skilja mellan småhus på lantbruk och småhus på landsbygd. Detta uppmärksammades första gången av Lantmäteriet vid en jämförelse av taxeringen för lantbruk 2017 och småhus 2018. De har efter detta lyft problemet i arbetsgruppen som arbetar med förberedelsearbetet inför taxering. Syftet med studien är att undersöka om och i så fall hur skillnaderna i riktvärdet på tomtmark ser ut för småhus- respektive lantbruksenheter mellan taxeringarna 2017–2018 och 2020–2021. Studien går ut på att undersöka om det finns ett tydligt mönster eller om skillnaderna varierar mellan dessa olika taxeringsår. Studien avgränsades till Stockholms län och fokuserar på de värdeområden som 2017–2018 visade att tomtmarken hade fått ett högre riktvärde på lantbruksenheter än på småhusenheter, där skillnaden var minst 20 %. Studien omfattar även de värdeområden som 2020–2021 visade skillnaden på minst 20 % men som 2017–2018 hade en skillnad som var mindre än 20 %.Resultatet visade en relativt stor variation där några värdeområden fortfarande hade en skillnad på minst 20 %, några värdeområden hade denna gång inte någon skillnad alls och inågra andra värdeområden hade riktvärdena istället blivit högre på småhusenheter än på lantbruksenheter. Studien tar även upp hur förberedelsearbetet går till inför fastighetstaxering vad gäller småhus respektive lantbruk. Denna information är svår att läsa sig till på internet och i litteratur vilket gjort att den har tagits del av genom tre intervjuer med anställda på Skatteverket, Lantmäteriet och värderingsföretaget Svefa. / The guide value of plots of land have been shown to vary between small houses on farms and small houses in rural areas. This was first noticed by Lantmäteriet (the Swedish mapping, cadastral and land registration authority) when comparing the assessment of value for agriculture land in 2017 and single-family houses in 2018. The problem has been highlighted in the working group focusing on the preparation for assessment values. The purpose of this thesis is to investigate whether, and if so, what the differences in the guide value of plots of land look like for single-family and agricultural units between the assessments 2017–2018 and 2020–2021. The study is focused on whether there is a clear pattern or whether the differences vary between these different assessment years. The geographical area was chosen in the Stockholm County and focuses on the value areas that in 2017–2018 showed that the plot land had received a higher guide value of agricultural units than on single-family houses, where the difference was at least 20 %. The study also covers the value areas that in 2020-2021 showed differences of at least 20 % but which in 2017-2018 had a difference of less than 20 %.The result showed a fairly large variation where some value areas still had a difference of at least 20 %, some value areas had this time no difference at all, and some value areas had instead become higher for single-family units than for agricultural units. The study also addresses how the preparation work is done for property assessment in terms of single-family house and agricultural. This information is difficult to find on the internet and in literature, which has meant that it has been accessed through three interviews with employees at Skatteverket (the Swedish Tax Agency), Lantmäteriet and the valuation company Svefa.

I Sverige taxeras alla fastigheter vart tredje år (förutom industri och elproduktion som görs vart sjätte år) med antingen en allmän eller förenklad fastighetstaxering. En arbetsgrupp bestående av personer från Skatteverket, Lantmäteriet och ett värderingsföretag arbetar tillsammans med förberedelsearbetet inför en taxering. Där massvärderas alla fastigheter och olika tabeller, riktvärden och värdefaktorer upprättas. Det framkom i en jämförelse av taxeringsvärden för lantbruk 2017 och småhus 2018 att det fanns värdeskillnader i riktvärdet på tomtmark för lantbruk jämfört med tomtmark för småhus på landsbygd. Riktvärdet för lantbruken var högre inom många värdeområden i Sverige, vilket det ibland ska vara på grund av olika bakomliggande orsaker. När sådana orsaker saknas vill Lantmäteriet ha en förklaring till varför dessa skillnader i riktvärdet uppstått. Syftet är att undersöka bakomliggande orsaker till, att riktvärdena på tomtmark kan skiljas åt så mycket som de gör på många platser i Sverige. Målet är att klargöra om det geografiska läget på värdeområdena har någon påverkan. Vidare är en förhoppning att resultatet ska kunna bidra till en mer likvärdig värdering i framtiden, och därmed minska de geografiska skillnaderna. Studien har avgränsats till att jämföra länen som hade flest värdeområden med värdeskillnader. Det var Västra Götalands-, Stockholms- och Skånes län. Ytterligare avgränsning har gjorts genom att bara ta med värdeområden som har en skillnad på minst 20%. Metoderna som använts är en kombination av arkivstudie, intervjuer och kartläggning. Många möjliga orsaker till skillnader i riktvärdet grundar sig på, hur taxeringssystemet är uppbyggt, hur värderingen genomförs av de olika fastighetstyperna samt hur det geografiska läget påverkar värdeskillnaderna. Det är orsaker såsom hur så kallade “hästgårdar” taxeras, litet ortsprismaterial för lantbruken, tillförlitligheten på taxeringsuppgifterna, brist på lokalkännedom, de olika metoderna som används, hjälptabellernas inverkan och värderingsteknikernas olika utbildning och specialisering. Även läget i Sverige, nära tätort eller strandnära lägen samt lantbrukens ofta högt belägna lägen, spelar roll i värderingarna,och kan vara en orsak till värdeskillnader för riktvärdet på tomtmarken. / In Sweden, all properties are assessed every three years (except industrial and electricity production properties that has every six years) with either a general or simplified property assessment. A team consisting of persons from Skatteverket, Lantmäteriet and a valuation company works together with the preparation work for a tax assessment where all properties are mass valued and different tables, benchmarks and value factors are established. A comparison of farm rateable values in 2017 and single-family houses in 2018 showed that there were differences in the benchmark of plots of land of farms compared to land for detached houses in rural areas. The benchmark for farms was higher in many value areas in Sweden, which they should sometimes be due to different underlying reasons, but when such reasons are missing, Lantmäteriet wants an explanation for why these differences in the benchmark have arisen. The aim is to investigate the underlying reasons why the guide values on plots of land can separated as much as they do in many places in Sweden. The aim is to clarify whether the geographical location of the value areas has any impact and connection with each other. Furthermore, it is hoped that the result will contribute to a more equal valuation in the future and reduce geographical differences. The study has been limited to comparing the counties with the most value areas with value differences, which was the counties of Västra Götaland, Stockholm and Skåne. Further delimitation has been made by only include value ranges that have a difference of 20% or more. The methods used are a combination of archival study, interviews and mapping. Many possible reasons for differences in the benchmark are based on how the assessment system is structured, how the valuation is carried out by the different property types and how the geographical situation affects the differences in value. These are reasons such as the assessment of so-called 'horse farms', the small local price material for farms, the reliability of the assessment data, a lack of local knowledge, the different methods used, the impact of aid tables and the different training and specialisation of valuation techniques. The location in Sweden, close to urban- or beachfront locations and the often high locations of farms also play a role in the valuations and can be a cause of differences in the value of the benchmark on the plot of land.

Le financement des municipalités québécoises repose en majeure partie sur des revenus autonomes, dont la principale source découle de leur pouvoir de taxer la richesse foncière. Par conséquent, le législateur, voulant assurer la stabilité financière des municipalités, a strictement encadré le processus de confection et de révision des évaluations foncières par plusieurs lois et règlements. Ceci n’a tout de même pas empêché l’augmentation des demandes de contestations à chaque nouveau rôle. Débutant par une demande de révision administrative, à l’aide d’un simple formulaire, le litige entre la municipalité et le contribuable peut se poursuivre devant le Tribunal administratif du Québec et même la Cour du Québec, la Cour supérieure et la Cour d’appel, où la procédure devient de plus en plus exigeante. La transition du processus administratif à judiciaire crée parfois une certaine friction au sein de la jurisprudence, notamment au niveau de la déférence à accorder à l’instance spécialisée, ou encore à l’égard de la souplesse des règles de preuve applicables devant cette dernière. Par une étude positiviste du droit, nous analysons tout d’abord la procédure de confection du rôle foncier, en exposant les acteurs et leurs responsabilités, ainsi que les concepts fondamentaux dans l’établissement de la valeur réelle des immeubles. Ensuite, nous retraçons chacune des étapes de la contestation d’une inscription au rôle, en y recensant les diverses règles de compétence, de preuve et de procédure applicables à chaque instance. À l’aide de nombreux exemples jurisprudentiels, nous tentons de mettre en lumière les différentes interprétations que font les tribunaux de la Loi sur la fiscalité municipale et autres législations connexes. / Funding for Quebec municipalities relies largely on autonomous revenues. Specifically, their power to tax property wealth is the main source of income. Therefore, in order to ensure the financial stability of municipalities, the legislator has strictly regulated the assessment review process with several laws and regulations. This still has not prevented the increase of demands for reviews with each new roll. Starting with an application for an administrative review, which in fact is simply a form, the dispute between the municipality and the taxpayer may continue before the Administrative Tribunal of Quebec and even the Court of Quebec, the Superior Court and the Court of Appeal, where the complexity of the procedure increases. The transition to the judicial from the administrative process sometimes creates friction in the case law, particularly in terms of deference to be accorded to the specialized authority, or with regard to the flexibility of the rules of evidence that apply to the latter. From a positivist study of law, we first analyze the assessment roll making process by exposing the actors and their responsibilities, as well as the fundamental concepts used for determining the actual value of the properties. We then track every stage of the contestation of an entry on the roll by identifying various rules of jurisdiction, evidence and procedure in each instance. With the help of many jurisprudential examples, we attempt to highlight the different interpretations that the courts do of the Act Respecting Municipal Taxation and other related legislation.