A significantly large stock of housing has been realised In Turkey during the past five decades, building the cities almost entirely anew. This has shifted the central concern from production, design and ownership issues in the housing sector to that of housing management. The major problem in housing for the coming decades is not how to maintain the growth of the stock further, but how to efficiently use and improve the existing assets. Currently, no central or local authority is responsible for the management, running or control at any scale, but only the residents and property owners responsibilities exist at the individual plot scale. There is evidence of greater efficiency however, for the need of housing management at supra-plot scales. The hypothesis of the study in this context is that no part of the stock is without problems in terms of management. This is empirically investigated by two complementary analyses based on two distinct surveys. The first analysis demonstrated that the role of tenure and income on expenditures on housing, especially expenditures for repairs and maintenance are dominant. A three-fold difference is observed between tenants and owner-occupiers, and 10 times between households of highest and lowest incomes. Expenditures for repairs and maintenance is 1.9 times greater in the apartment stock and 1.2 times more in the &amp / #8216 / gecekondu&amp / #8217 / dwellings than in individual &amp / #8216 / houses&amp / #8217 / . Lowest levels of expenditures are observed in oldest part of the stock, in less developed neighbourhoods, and in stock with lowest rental values. According to the results of the second analysis, organisational tendencies of household groups varying in their characteristics are not sharply differentiated as in their expenditures. One most significant factor is tenure. Tenants are observed to have a weaker sense of dedication and identity in the dwellings they occupy and in neighbourhoods they live. Current management problem issues could then be identified as: low-income households, tenant households, stock with low rental values, aged stock and undeveloped neighbourhoods. Some of the most significant policy tools for tackling these problems are credit opportunities to be made available to households for repairs and maintenance in such problem areas, subsidies in terms of tax deductions, material incentives, technical support and public investments in degraded localities to boost economic activities which are eventually to initiate private investments.

Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref. 15 avgjort det enda målet i högsta instans rörande det utvidgade reparationsbegreppet sedan begreppet ändrades genom en lagändring 2000. Utmärkande för målet är att ett fastighetsförvaltande bolag vidtog ett stort antal åtgärder på fastigheten vid ett och samma tillfälle. Högsta förvaltningsdomstolen ansåg att omfattningen av åtgärderna gjorde att de inte föll in under det utvidgade reparationsbegreppet. Fastighetsägare kan av olika skäl välja att vidta ett flertal åtgärder på sin fastighet vid ett och samma tillfälle. Eftersom åtgärderna då kan förefalla att vara väsentliga på grund av dess omfattning, finns en risk att ändringar som egentligen är en anhopning av ändringsarbeten som faller in under det utvidgade reparationsbegreppet istället anses innebära en väsentlig förändring av byggnaden. I denna uppsats har författaren med utgångspunkt i HFD 2012 ref. 15 och underinstanspraxis undersökt huruvida ett fastighetsförvaltande bolag som vidtar ett flertal åtgärder på en fastighet vid ett och samma tillfälle försätts i en skattemässigt sämre situation än en fastighetsägare som väljer att sprida ut åtgärderna över tiden. Författaren anser att slutsatsen torde kunna dras att ett fastighetsförvaltande bolag som väljer att vidta ett flertal åtgärder på en fastighet vid ett och samma tillfälle försätts i en skattemässigt sämre situation än en fastighetsägare som väljer att sprida ut åtgärderna över tiden. / Expenses for certain alterations of commercial real estate qualify for direct tax deduction, as they are seen as repairs and maintenance through the extended concept of repairs in ch. 19 sec. 2 para. 2 of the Swedish Income Tax Act. To fall within the concept, the alterations must not result in a substantial change of the property. The Swedish Supreme Administrative Court has in the case HFD 2012 ref. 15 given the only ruling in the highest instance regarding the extended concept of repairs since the concept was changed through an amendment of the law in 2000. Distinguishing for the case is that it concerned a real estate management company that made several alterations on its estate at one time. The Supreme Administrative Court ruled that the width of the alterations did that they fell outside of the extended concept of repairs. Commercial real estate owners can for different reasons want to make several alterations at one time. Since the alterations in such cases can be seen as substantial, there is a risk that alterations which on its own fall within the extended concept of repairs are deemed to fall outside of the concept. In this thesis the author has investigated whether a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to a estate owner that choose to spread the alterations over time. The starting point of this investigation has been the Supreme Administrative Court’s ruling in HFD 2012 ref. 15 and rulings from the lower courts. The author establish that the conclusion can be drawn that a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to an estate owner that choose to spread the alterations over time.

Syfte: Studien ämnar undersöka bostadsrättsföreningars nivå av sparande för framtida kapitalunderhåll i Gävle kommun under räkenskapsåren 2018 och 2022 samt analysera vilka faktorer som kan förklara varför somliga bostadsrättsföreningar avsätter mer i sparande än andra. Metod: Vi har tillämpat en kvantitativ metod där data från årsredovisningar samlats in och använts för att beräkna och koda studiens variabler. För att testa hypoteserna analyserades data med multipel regressionsanalys. Resultat och slutsats: De flesta bostadsrättsföreningar avsätter adekvata medel, men en betydande minoritet riskerar framtida avgiftshöjningar för att täcka kommande kapitalunderhåll. Resultaten visar två statistiskt signifikanta samband med högre sparande och indikerar andra potentiella kumulativa effekter. Examensarbetets bidrag: Användning av en ny metod för empiriinsamling, ny strategi för fastställande av population och urval, undersökning av tidigare outredda oberoende variabler samt den första studien som specifikt granskar bostadsbeståndet i Gävleområdet. Förslag till fortsatt forskning: Vi rekommenderar att framtida studier undersöker relationen mellan studiens beroende och oberoende variabler med ett större datamaterial. Ett större urval kan ge en tydligare bild av hur de oberoende variablerna påverkar bostadsrättsföreningars sparande. / Aim: This research aims to assess the savings levels for future capital maintenance by housing cooperatives in Gävle municipality during the fiscal years 2018 and 2022, and to identify the factors that contribute to higher savings in some cooperatives compared to others. Method: Using a quantitative approach, we gathered data from annual reports to calculate and code the study's variables. Multiple regression analysis was employed to test the hypotheses. Results and conclusions: While the majority of housing cooperatives set aside adequate funds, a notable minority face the risk of future fee increases to cover necessary capital maintenance. The findings reveal two statistically significant correlations with higher savings and indicate other possible cumulative effects. Contribution of the thesis: Utilizing a novel approach for data collection, a new method for defining population and sampling, analysis of previously unexamined independent variables and the first study specifically assessing the housing stock in the Gävle region. Suggestions for future research: Future research should examine the relationship between the dependent and independent variables with a more extensive dataset. Increasing the sample size may yield a better understanding of how the independent variables influence the savings of housing cooperatives.

Continuous growth in transport performance leads to deterioration of the transport infrastructure and there is also a need for states to raise funds to cover the costs of repairs, maintenance and modernization of this infrastructure. One option is to charge users of such infrastructure. In the Czech Republic there is a system of charges only for the use of road and rail transport routes. There is no charging of waterways in the Czech Republic, but it exists in some european countries. This diploma thesis deals with the issue of the charging of waterways in the European Union and thus points out the existence of an alternative possibility of financing expenditures for repairs, maintenance or modernization of the transport infrastructure serving the Czech water transport. The first three chapters contain the theoretical background, focusing in particular on the importance of freight water transport and European policy. The other chapters include an analysis of the established charging system for waterways in Germany. Subsequently, the total revenue from the charging of users of waterways for freight transport is calculated. From this analysis, the thesis is also based on the creation of a model for charging the Elbe waterway in the Czech Republic. After creating the preconditions for charging the Elbe waterway, the potential revenue obtained by this charging was also calculated and compared with the average annual cost of repairs and maintenance of watercourses in the Czech Republic.

Diploma thesis deals with comparing of current awards by Classification of building structures and works and awards by Functional parts. It is possible to calculate Building life cycle costs by Functional parts. This is definately the advantage of the system because the calculation cannot be done by Classification of building structures and works. A new law on public procurement deals with Building life cycle costs as an evaluation criterion. So it is recommended to use Functional parts awards. The other goal of the thesis is to find bridges between Functional parts and the issue of BIM. BIM is a trend of global construction industry.