The aim of the thesis was to develop a model for JM that can be used in the establishment of large housing projects. The model must be able to provide answers to what is economically possible to deliver the projects in form of retail and service. Using reference projects, which are built under other circumstances, may give a poor result and lead to large vacancies in the finished development. To develop this model, we have built upon a proven and tested model of Appraisal Institute, Buying Power segmentation method. Two case studies were done in order to apply it to the Swedish market. The model has been followed step by step but was also complemented with additional analyzes that were considered necessary for JM’s purposes. The case studies that took place were done in two new districts that JM has been involved in, Frösunda in Solna and Liljeholmskajen in Liljeholmen. In Frösunda Frösunda Torg was examined while in Liljeholmen it was Liljeholmskajens retail area. These two areas are of different characters, which is also what the results showed. In Liljeholmskajen there is a better retail structure and it is considered to be more lively area than Frösunda. Based on today's retail space Frösunda has a leakage of 70 % in their primary area and 85 % in their secondary area to their competitors. In Liljeholmen these were 50 % and 80 % respectively. One reason for these large leakages is the nature of the competitors, major shopping centers in Solna and Liljeholmstorget. Frösunda Torg and Liljeholmskajens retail area can therefore not compete against them in the same way since they are not shopping malls. Analyzes that completed the model were shop distribution in both housing areas. They have been analyzed using statistics from SCB and HUI. The statistics show Sweden’s and Stockholm’s store allocation for daily goods, seldom goods and restaurants. The analysis shows that the retail distribution in Liljeholmen was much better and closer to the statistics than of Frösunda. Frösunda was further analyzed in a scenario analysis where Liljeholmen’s input of sales retention was used as a reference. The result of this was that Frösunda could have had considerably larger retail area, particularly within seldom goods category. The statistics from SCB and HUI remains debatable as it is general and based on the entire country or Stockholm. Afterwards there has been a further analysis where the existing households were analyzed with data from SCB and Conzoom. It turned out that Frösunda and Liljeholmen consisted more or less out of the same type of customers, Lyxlirarna as Conzoom call them. The household preferences and preferred stores are now known with Conzooms mapping of customer profiles. This can be of great use in order to meet the residential area’s requirement for retail and service. Housing companies have a large social responsibility when developing new areas. The model which calculates the demand in the area was proved to be a good start. The analysis has shown that it is important to create added values for residents by choosing the right kind of shops, services, meeting places and green spaces. It is important to create an attractive area that appeals to individuals and companies to run their business there. / Syftet med examensarbetet har varit att ta fram en modell åt JM som kan användas vid etableringar av större bostadsprojekt. Den skall kunna ge svar på vad som är ekonomiskt möjligt att tillföra projekten i form av detaljhandel och service. Att använda sig av referensprojekt, med andra förutsättningar, kan ge ett dåligt resultat och leda till stor vakansgrad av sådana ytor i det färdiga området. För att ta fram denna modell har vi utgått från en beprövad och erkänd modell av Appraisal Institute, Buying power segmentation method. För att kunna applicera denna på den svenska marknaden har det genomförts två fallstudier. Modellen har följts så långt det går för att slutligen kompletteras med fler analyser som ansetts vara nödvändiga för JMs syften. Fallstudierna gjordes i två nya stadsdelar som JM varit inblandade i, Frösunda i Solna och Liljeholmskajen i Liljeholmen. I Frösunda var det Frösunda Torg som undersöktes medan i Liljeholmen var det Liljeholmskajens köpområde. Dessa två områden är av olika karaktärer vilket även resultatet visade. I Liljeholmskajen finns det en bättre butiksstruktur och det anses vara ett mer livligt område än Frösunda. Baserat på dagens detaljhandelsyta så har Frösunda ett läckage på 70 % i sitt primärområde och 85 % i sitt sekundärområde till sina konkurrenter. I Liljeholmen var dessa 50 % respektive 80 %. En anledning till dessa stora läckage kan dock förklaras med att konkurrenterna har varit stora köpcentrum i form av Solna Centrum och Liljeholmstorget. Frösunda Torg och Liljeholmskajens köpområde kan inte hävda sig gentemot dessa på samma sätt då de inte är några köpcentrum. De analyser som kompletterat modellen är butiksfördelningen i områdena som analyserats med hjälp av statistik från SCB och HUI. Statistiken visar Rikets och Stockholms butiksfördelning utav dagligvaruhandel, sällansköpsvaror och restauranger. Analysen visar att butiksfördelningen i Liljeholmen var mycket bättre och närmare statistiken än vad Frösunda var. Frösunda analyserades vidare i ett scenario där Liljeholmens indata av erövringsgraden använts som referens. Resultatet från detta var att Frösunda kunde ha byggts ut betydligt mer, särskilt gällande sällanköpvaruhandeln. Statistiken från SCB och HUI kan dock diskuteras då den är generell och baserad på hela Riket eller Stockholm. Sedan har det skett ännu en analys där de befintliga hushållen analyserats med hjälp av beställd data från SCB och Conzoom. Det visade sig att Frösunda och Liljeholmen bestod mer eller mindre utav samma typ av kunder, Lyxlirare som Conzoom kallar dem. Med Conzooms kartläggning av kundprofiler kunde sedan hushållens preferenser och efterfrågade butiker tas fram. Detta kan vara till stor användning för att uppfylla bostadsområdes krav på detaljhandel och service. Bostadsföretag har ett stort samhällsansvar när de utvecklar nya områden. Modellen som beräknar efterfrågan i ett område visade sig vara en bra början. Analysen har dock visat att det är viktigt att skapa mervärden för de boende genom att välja rätt sorts butiker, service, mötesplatser och grönområden.  Det handlar om att skapa ett attraktivt område som lockar privatpersoner och företag att driva sin verksamhet där.

nÃo hà / O presente trabalho tem como objetivo propor uma metodologia de cÃlculo para mensurar a pegada hÃdrica (PH) na atividade de construÃÃo civil imobiliÃria. A pegada hÃdrica à um indicador empÃrico da quantidade, do perÃodo e do local onde a Ãgua à consumida e poluÃda, que à medido ao longo de toda a cadeia produtiva de um produto, mostrando nÃo sà o volume de Ãgua, como tambÃm o tipo de uso da Ãgua (consuntivo, de chuva, superficial ou subterrÃnea, ou a poluiÃÃo da Ãgua), a localizaÃÃo e o momento em que a Ãgua foi usada. Para calcular a pegada hÃdrica na atividade de construÃÃo civil imobiliÃria foi utilizada a metodologia de Hoekstra et al. (2011), utilizando o conceito parcial de âÃgua azulâ â um tipo de medida de apropriaÃÃo da pegada hÃdrica determinada pelo consumo, pela evaporaÃÃo e pelo escoamento para o oceano â em seu uso/consumo para propÃsitos humanos, a fim de estimar o quantum de Ãgua à necessÃrio para produÃÃo de um edifÃcio residencial. A mediÃÃo foi segregada em trÃs grupos que compÃem a atividade de construÃÃo civil, sendo estes: mÃo de obra, materiais e serviÃos. Os resultados comprovaram, estatisticamente, que uma amostra de 90 trabalhadores da mÃo de obra pÃde ser extrapolada à mÃdia de trabalhadores utilizados ao longo da obra (115 trabalhadores), permitindo mensurar o volume de consumo de Ãgua (pegada hÃdrica) para o grupo mÃo de obra de 1.124.068,2 m3 de Ãgua (distribuÃda em Direta e Indireta), para o grupo materiais formados por 128 itens que possuem componente hÃdrico a pegada hÃdrica de 30.100,5 m3 de Ãgua (Indireta) e para o grupo serviÃos formados por 92 itens que utilizam Ãgua em suas execuÃÃes a pegada hÃdrica de 584.423,1 m3 de Ãgua (Direta), ou seja, no total do empreendimento a pegada hÃdrica de 1.738.591,8 m3. O montante total de consumo de Ãgua (1.738.591,8 m3) dividido pela Ãrea total do empreendimento (em m2) resultou em 93,98 m3/m2. Conclui-se que a pegada hÃdrica à uma metodologia de cÃlculo capaz de mensurar do volume de Ãgua consumido na atividade de construÃÃo civil permitindo que esse volume seja estimado na fase de planejamento da obra para melhor fornecimento pelos ÃrgÃos pÃblicos de gestÃo, para estimativa mais prÃxima do real da extraÃÃo voluntÃria que empresas de engenharia precisam realizar na perfuraÃÃo de poÃos e para avaliar possÃveis impactos ambientais desse recurso escasso. / This paper aims to propose a calculation methodology to measure the water footprint (PH) in the real estate construction activity. The water footprint is an empirical quantity indicator, the period and the place where the water is consumed and polluted, which is measured over the entire productive chain of a product showing not only the volume of water, as well as the type of water use (consumptive, rain, surface or underground, or water pollution), the location and the time when water was used. To calculate the water footprint in housing construction activity was used the methodology of Hoekstra et al. (2011) using the partial concept of 'blue water' - a kind of measure of ownership of the water footprint determined by consumption, evaporation and runoff into the ocean - in its use / consumption for human purposes in order to estimate the quantum of water is required to produce a residential building. The measurement was divided into three groups that make up civil construction activity, namely: labor, materials and services. The results showed statistically that a sample of 90 workers could be extrapolated to the average of workers employed throughout the work (115 employees), allowing to measure the volume of water consumption (water footprint) for the group of hand work was 1124068200.0 l of water (distributed direct and indirect) for the materials group consisting of 128 items that have water component, the water footprint was 30,100,539.5 l of water (Indirect) and for the service group, consisting of 92 items that use water, the water footprint was 584,427,948.4 l of water (Direct), ie the total of the enterprise the water footprint of 1738596688.0 l . The most relevant consumption workmanship were given to the categories 'liquid' and 'other higienes' in PH Direct and 'industrialized' and 'transport' in PH Indirect; for the most outstanding materials was evidenced in 'irons CA' (PH Indirect), and in services, the largest water consumption was evident in the service of 'mechanical protection' (PH Direct). The total amount of water consumption (1738596688.0 l) divided by the total area of the project (in m2) resulted in 93978.2 l / m2, where the housing unit of 157.14 m2 has a water footprint of 14,767. 734.2 l and 167.12 m2 one water footprint of 15705636.8 l. It follows that the water footprint is a calculation method capable of measuring the volume of water consumed in construction activity, allowing builders estimate this volume from the work planning stage in order to manage this scarce environmental resource

Made available in DSpace on 2016-04-25T18:40:16Z (GMT). No. of bitstreams: 1 Alexandre Akira Goma.pdf: 373057 bytes, checksum: 0db5d0479c42fa15a6f9e440ae1740eb (MD5) Previous issue date: 2015-12-18 / With the adoption of International Accounting Standards, Financial Statements had changes in the forms of classification and structure to make it easier for the user of accounting to understand by the standardization of accounting records. With the Laws 11.638/07 and 11.941/09, Brazilian accounting has taken the first step towards the harmonization of international accounting. The creation of the Accounting Pronouncements Committee - CPC that came after the creation of the Laws, is responsible for the translation and adaptation of international standards issued by the IASB - International Accounting Standards Board. These changes have altered the results of companies in the construction industry. The survey was conducted based on reports issued by the administration and made available on the internet. The collected data represent about 75% of companies listed on the BM&F Bovespa. The analysis was performed based on financial statements of companies in the segment. It was possible to measure a very significant decline in real estate at the time of adoption of new accounting practices / Com adoção das Normas Internacionais da Contabilidade as Demonstrações Contábeis tiveram mudanças nas formas de classificação e em sua estrutura no sentindo de tornar mais fácil o entendimento do usuário da contabilidade pela padronização dos registros contábeis. Com a Lei 11.638/07 e a Lei 11.941/09, a contabilidade brasileira deu o primeiro passo para a harmonização da contabilidade internacional. A criação do Comitê do Pronunciamento Contábil CPC que surgiu após a criação das Leis, é a responsável pela tradução e adaptação das normas internacionais emitidas pela IASB - International Accounting Standards Board. Tais mudanças alteraram os resultados das empresas do setor de construção civil. A pesquisa foi elaborada com base nos relatórios emitidos pela administração e disponibilizados na internet. Os dados coletados representam cerca de 75% das empresas listadas na BM&F Bovespa. A análise foi elaborada com base nas demonstrações contábeis das empresas do segmento. Foi possível mensurar uma diminuição bastante significativa no setor imobiliário no momento da adoção das novas práticas contábeis