Notes: i) the terms "lessee" and "tenant" are used alternatively, the latter only when quoted ii) the terms "lessor" and "landlord" are used alternatively, the latter only when quoted / The research intends to assess the availability of information to determine the contribution of turnover rent to lessor revenue as the publicly available information on building performance, and in specific turnover rent, is not adequate to answer the research problem. Academic, legal and accounting sources are consulted and referenced as background on turnover rent. Limitations applicable to the study is noted. A content analysis of published financial statements analyses the application of the prevailing accounting standards in the real estate sector and assesses to what extent information is available to determine the contribution of turnover rent to lessor revenue. Disclosure was found to be inconsistent and inadequate to calculate the contribution to lessor revenue and to assess individual building performance. With relevant building performance data of a large retail centre sourced from an asset manager, the contribution of turnover rent to lessor revenue was calculated for a period of eight years as part of a retail centre case study. With information available, but not disclosed, it is recommended that the IASB considers additional disclosure for listed real estate entities to enable stakeholders to assess individual building performance. Further recommendations are made in this study. The building performance indicators were further compared to relevant economic indicators. The results of this analysis indicates an indirect correlation between the prime interest rate and three building performance indicators being lessee turnover, total rent collected and centre foot-count. This confirms the strong reliance of the South African retail sector on credit sales. / Financial Accounting / M. Ph. (Accounting Sciences)

Avyttringen och ombildningen av kommunala och privata bostadshyresfastigheter till bostadsrättsföreningar har blivit ett allt vanligare fenomen under de senaste decennierna. Främst sker avyttringen i Stockholms kommun. Syftet med denna uppsats är att mäta om prissättningen vid utförsäljning av bostadshyresfastigheter inom Stockholms kommun skiljer sig beroende på om säljaren varit privat eller ett allmännyttigt kommunalt bolag. För att undersöka detta har olika regressionsmodeller applicerats på data över fastighetsprisregistret under två mandatperioder. Resultatet visar en tydlig prisskillnad mellan kommunala avyttringar och privata inom samma områdesindelning. Skillnaden i prissättning innebär att kommunala fastighetsbolag har realiserat ut och omfördelat skattebetalarnas pengar, till ett värde som kan uppgå till så mycket som 3,23 miljarder kronor räknat i 2010 års penningvärde. Sannolikt är en sådan förmögenhetsomfördelning inte samhällsekonomisk effektiv. Vidare torde den motverka syftet med hyreslagsstiftningen. / In the Swedish market for multi-family housing, investment properties are often sold to the tenants who thus convert the property into co-operative housing. This is particularly true in attractive housing location where the existing rent control is in practice binding for all residential rental units. It is somewhat less self-evident that multi-family properties owned by the municipality (not-for-profit, council housing) would also be subject to such conversions. This is, however, quite common, particularly in Stockholm. The aim of this paper is to estimate whether council housing is generally sold to the tenants with a discount, as compared to the market prices of transactions where private property companies sell their properties. We use regression techniques applied to data from the official record of real property transactions. We find a significant price difference between the two categories of transactions. Council housing is sold out at a discount price and we estimate that a total value of some 3.23 billion SEK may have been redistributed from the taxpayers to the housing purchasers in these transactions. This program is probably not efficient from a public economic perspective. Furthermore, it counteracts the purpose of the current rent control legislation.

published_or_final_version / Social Work / Master / Master of Social Work

- RESUMÉ The need for housing is undoubtedly one of the basic human needs of each individual. Not everyone, however, is the owner of the house or the apartment. To address this situation, when do not have their own housing, serves the institute of the tenancy. Here, however, the two interests conflict groups clash, landlords and tenants, who represent completely different interests. This is one of the reasons for states to actively intervene to the tenancy to ensure the right to housing for the tenants and also to protect property rights of the landlords. Many states came to the way of the housing policy, which is based on the belief that the tenant is the weaker party to the lease. In this way, this is a legal regulation of the rent and the lease. My thesis, entitled "The legislation regulating tenancy - a regulated rent" aims primarily to describe developments in this area in the Czech Republic in the last 20 years, noted that the regulation of the rent is definitely not just a phenomenon of this decade. The work focuses primarily on the regulation of the rent, as is clear from its title, because this has become a main topic of many debates and tries to describe the deregulatory efforts in the Czech legal order for the last period, including the achieved result, which at the time of the...

<p>Gentrifiering pågår idag ständigt i vårt samhälle. Det är en social förändringsprocess som består i att människor med hög socioekonomisk status flyttar till områden som traditionellt sett har dominerats av människor ur lägre sociala klasser och från etniska minoriteter.</p><p>Den här studien undersöker teorier och bakomliggande faktorer till varför människor väljer att gentrifiera och vilka likheter det finns mellan dem som väljer att gentrifiera. Genom en litteraturstudie visar pekar undersökningen på tidigare forskning och för en diskussion om ämnet.</p><p>Resultat av den här studien visar att anledningarna till varför människor gentrifierar idag ser väldigt olika ut, man har alltså inte kommit fram till vad den gemensamma nämnaren som får gentrifierarare att gentrifiera är. Vad man har ringat in är vad som sker, vilka det drabbar och vilka som har bra förutsättningar att bli gentrifierare.</p><p>Studien visar också att man måste sätta in gentrifiering i ett större samhällsperpektiv i vidare forskning för att finna nya svar och att inte bara studera den gentrifierande sidan, de som flyttar in i dessa områden.</p> / <p>Gentrification is something that is constantly going on in our society. It is a social change that consists of people with high socioeconomic status that are moving to areas which traditionally have been dominated by people from lower social classes and ethnic minorities.</p><p>This is a study which examines theories and underlying factors of why people choose to gentrify and what similarities exist between them. Through a literature study I examine previous research and I undertake a discussion of the topic.</p><p>The results of this study show that the reasons why people gentrify today are very different, they have not figured out what the common denominator is which make gentrifiers gentrify. What it has identified is what happens, what it affects and which individuals has good potential to become gentrifiers.</p><p>The study also shows the need to deploy gentrification in a broader societal point of view in further research to find new answers and to think not only of the gentrifiers, those who move into these areas.</p>

The Swedish housing market has been subject to extensive attention in the media recently, and the existence of a housing bubble has been questioned. The purpose of this thesis is to analyse the Swedish housing market to investigate if there are reasons to believe that the market is overvalued. The current situation in the housing market will be compared to the United States market prior to the crash of 2007. The models that are used in the paper is the house price-to-income, price-to-rent and imputed rent-to-rent. Other fundamental factors such as rent control, household debt, interest rates, and other policies effecting the housing market will be discussed. The main findings indicate that the Swedish housing market in 2010 is overvalued, however one has to consider that there are limitations to these models such as the extra benefits of owning a house compared to renting.

The Swedish housing market has been subject to extensive attention in the media recently, and the existence of a housing bubble has been questioned. The purpose of this thesis is to analyse the Swedish housing market to investigate if there are reasons to believe that the market is overvalued. The current situation in the housing market will be compared to the United States market prior to the crash of 2007. The models that are used in the paper is the house price-to-income, price-to-rent and imputed rent-to-rent. Other fundamental factors such as rent control, household debt, interest rates, and other policies effecting the housing market will be discussed. The main findings indicate that the Swedish housing market in 2010 is overvalued, however one has to consider that there are limitations to these models such as the extra benefits of owning a house compared to renting.

published_or_final_version / abstract / Public Administration / Master / Master of Public Administration

Gentrifiering pågår idag ständigt i vårt samhälle. Det är en social förändringsprocess som består i att människor med hög socioekonomisk status flyttar till områden som traditionellt sett har dominerats av människor ur lägre sociala klasser och från etniska minoriteter. Den här studien undersöker teorier och bakomliggande faktorer till varför människor väljer att gentrifiera och vilka likheter det finns mellan dem som väljer att gentrifiera. Genom en litteraturstudie visar pekar undersökningen på tidigare forskning och för en diskussion om ämnet. Resultat av den här studien visar att anledningarna till varför människor gentrifierar idag ser väldigt olika ut, man har alltså inte kommit fram till vad den gemensamma nämnaren som får gentrifierarare att gentrifiera är. Vad man har ringat in är vad som sker, vilka det drabbar och vilka som har bra förutsättningar att bli gentrifierare. Studien visar också att man måste sätta in gentrifiering i ett större samhällsperpektiv i vidare forskning för att finna nya svar och att inte bara studera den gentrifierande sidan, de som flyttar in i dessa områden. / Gentrification is something that is constantly going on in our society. It is a social change that consists of people with high socioeconomic status that are moving to areas which traditionally have been dominated by people from lower social classes and ethnic minorities. This is a study which examines theories and underlying factors of why people choose to gentrify and what similarities exist between them. Through a literature study I examine previous research and I undertake a discussion of the topic. The results of this study show that the reasons why people gentrify today are very different, they have not figured out what the common denominator is which make gentrifiers gentrify. What it has identified is what happens, what it affects and which individuals has good potential to become gentrifiers. The study also shows the need to deploy gentrification in a broader societal point of view in further research to find new answers and to think not only of the gentrifiers, those who move into these areas.

Univ., Diss.--Marburg, 2002.