Denna studies syfte är att undersöka hur biareans storlek och användningssätt påverkar prisbildningen för småhusfastigheter. Genom att studera biareans prispåverkan kan studien ge indikationer gällande hanteringen av biareans värdepåverkan inom fastighetstaxeringen och om den bör genomgå en förändring. Eftersom taxeringsvärdet används vid en mängd olika situationer i samhället är det viktigt att det baseras på aktuella och tillförlitliga uppgifter. Studien utförs på uppdrag av Lantmäteriets sektion för fastighetsekonomi i Gävle. Fastighetstaxeringen i Sverige fastställs genom en form av massvärdering vilket utmynnar i taxeringsvärden för fastigheterna. Taxeringsvärdet är uppbyggt av olika värdefaktorer där storlek är en av dessa och uttrycks som värdearea i taxeringsvärdet. Denna värdearea består av boarean tillsammans med 20 % men max 20 m² av biarean. Biarea är sådan area som inte räknas som boarea, exempelvis källarutrymme, garage som nås inifrån eller inglasad altan. För att undersöka biareans prispåverkan för småhusfastigheter har hela Gävle kommun studerats genom en ortsprisanalys innehållande 559 köp. Mindre områden i Gävle har ingått i en enkätundersökning för att ta reda på fastighetsägarnas resonemang kring biareans värde. Endast småhusfastigheter med typkod 220 har ingått i studien och biarea i form av källarutrymme är den typ av biarea som studien inriktat sig främst på. Ortsprismaterialet har analyserats utefter nyckeltalen K/T-tal och pris per kvadratmeter.  Studiens resultat visar att det finns en positiv prispåverkan för småhus med biarea efter analys av hela ortsprismaterialet. Efter indelning i hög- och lågvärdeområden observeras denna positiva prispåverkan även inom högvärdeområden men inte inom lågvärdeområden. Ortsprismaterialet delades efter den initiala analysen in i storleksgrupper avseende boarea och andelsgrupper avseende biareans omfattning. För småhusfastigheter med boarea mellan 61-90 m² kan det utefter studiens resultat konstateras att betalningsviljan ökar ju större andel biarea småhuset har och att det är vid förekomsten av källarutrymme som störst positiv prispåverkan observeras. Samma observation kan göras när det gäller högvärdeområden. Ortsprisanalysens resultat styrks av enkätundersökningen där majoriteten av fastighetsägarna svarade att källarutrymmet var en bidragande faktor vid köpet och att fastighetsägarna värderar denna biarea högre än dess andel av taxeringsvärdet.

Syfte: Syftet med denna studie var att utvärdera tillförlitligheten av informationen som ambulanspersonalen får från sjukvårdens larmcentral. Frågeställningen är i vilken utsträckning utalarmeringsinformationen stämmer överens med vad ambulans personalen gör för bedömningar väl framme på plats hos patienten. Metod: I denna studie användes en deskriptiv och korrelativ design och sambandet mellan de två variablerna utalarmeringsorsak och bedömt tillstånd. Studien inkluderade alla de larm som utalarmerats som prioritet 1A/B under insamlingsperioden, vecka 10 till vecka 18 2012, vilket resulterade i 62 larm. Resultat: Analysen av utalarmeringsorsak och bedömt tillstånd på plats visar en hög grad av överensstämmelse, kappa koefficienten 0.78. Det är enbart fem fall av sextiotvå, cirka 8 % som avviker utan någon rimlig förklaring, det kan därav antas att det medicinska beslutsstödet fungerar bra. Resultatet visar dock att det sker avvikanden när den intervjuande sjuksköterskan får ett larm med en medvetandepåverkad patient vid utalarmeringen. Slutsats: Studien visar att den utalarmeringsinformation som ambulansen får från sjukvårdens larmcentral anses fungera bra vid utalarmeringen av prioritering 1. Dock upptäcktes att det förekommer oförklarliga avvikande utalarmeringar, där det behövs mer forskning för att kunna utvärdera orsaken kring. / Objective: The objective of this study is to evaluate the reliability of the information that the ambulance crew receive from the emergency dispatch center. And in what extent the dispatch information is consistent with the ambulance crew’s evaluation of the patient’s condition. Method: In this study, a descriptive and correlative design and the relationship between two variables, emergency dispatch and assessed condition, and how well these were consistent with each other were evaluated. The study included all alarms that were dispatched as a priority 1A/B during the data collection period that lasted between week 10 to week 18 2012. This resulted in sixty-two alarms from the emergency dispatch center and the assessments made by the ambulance crew. Results: The analysis of the emergency dispatch and the assessed condition on the seen shows a high level of agreement, kappa coefficient 0.78. There are only five cases of sixty-two, about 8 % that’s without reasonable explanation. It can be assumed that the medical dispatch support tool works well. The result also shows that it sometimes occur mistakes when the interviewing nurse at the medical dispatch center had a patient whit impaired consciousness. Conclusion: The study shows that the dispatch information received from the emergency dispatch center should be considered to work well when dispatching priority 1 alarms. Furthermore, it was discovered that there are unexplained divergent dispatches, where more research is needed to evaluate the occurred mistakes.

A formação de professores é atualmente uma área de investigação bastante explorada, mas quando envolve bilinguismo, principalmente quando essa forma de bilinguismo envolve modalidades e culturas diferentes, observa-se que essa área é pouco explorada. Nesse contexto, o presente estudo teve como objetivo geral traçar um panorama da formação linguística bilíngue bimodal e da proficiência em Libras (Língua Brasileira de Sinais) de professores ouvintes que atuam na docência em escolas de surdos. A partir desse objetivo geral, foi aplicado o QueHLAP – Questionário de Histórico de Linguagem e Autoavaliação de Proficiência (FLORES; FINGER, 2014), um questionário que integra 30 perguntas fechadas e 5 perguntas abertas. São consideradas sete áreas nos grupos de perguntas, a saber: (a) Identificação Pessoal; (b) Características Familiares; (c) Formação Acadêmica; (d) Formação Linguística; (e) Proficiência; (f) Uso e Interação entre/de Línguas; e (g) Metalinguagem. As áreas de investigação do QueHLAP são constituídas a partir de características percebidas nos estudos bilíngues e/ou em estudos surdos, fornecendo dados valiosos para compreender a formação linguística individual e do coletivo. Os critérios de participação na pesquisa incluíram (a) ser professor ouvinte; (b) atuar em escola de surdos que utilize a Libras como primeira língua de instrução, cujas aulas sejam ministradas sem a presença ou necessidade de Tradutor/Intérprete de Libras; e (c) preencher pelo menos 90% do QueHLAP. Participaram deste estudo 65 docentes ouvintes bilíngues Libras/Português Brasileiro, de escolas da rede particular, estadual e municipal do Rio Grande do Sul, compreendendo as regiões da Serra Gaúcha, Litoral Norte, Vale dos Sinos, metropolitana e a capital do estado. Os participantes atuam desde a Educação Infantil aos diferentes níveis da Educação Básica em escolas de surdos e ou escolas com classes especiais para surdos. A amostra final foi composta por professores bilíngues com idade entre 21 e 61 (Média = 43,08; Desvio Padrão = 9,06); constituído por 90% (n = 58) são do sexo feminino, e apenas 11% (n = 7) possui familiar surdo. Esses 11% com familiares surdos são na sua maioria parentes fora do núcleo familiar de casa. Para análise de dados utilizou-se o SPSS (Statistical Package for the Social Sciences), para estudos de correlação de variáveis, que gerou correlações da proficiência autoavaliada com qualidade de uso de aspectos gramaticais, e outras váriaveis correlacionadas como escrita de sinais; formação formal e aprendizagem através da experiência docente; e comparação entre grupos com formação de professores para surdos e com formação de Tradutor/Intérprete de Libras. Os resultados sugerem que a formação linguística dos professores ouvintes seja repensada para contribuir de uma forma mais efetiva na qualidade de uso dos aspectos gramaticiais da Libras, bem como aumento da proficiência autoavaliada no ato de ensino-aprendizagem, para que a comunicação entre docentes ouvintes e discentes surdos possa ser ainda mais qualificada. / Teaching training is a widely explored area of study, but when it comes to bilingualism, more precisely in cases in which being bilingual involves two different language modalities and cultures, research production sees to have received less attention. The present study aims at providing an overview of the bimodal bilingual linguistic training and proficiency in Libras (Brazilian Sign Language) of hearing teachers who work in deaf schools. To fulfill this goal, the QheHLAP – Language History and Self-Assessment Questionnaire (FLORES; FINGER, 2004) was applied to a group of bimodal bilingual teachers. The questionnaire has 30 closed questions and 5 open questions grouped into seven areas, as follows: (a) Personal Identification; (b) Family characteristics; (c) Academic Training; (d) Linguistic Training; (e) Proficiency; (f) Usage and Interaction among/in between the Languages; and (g) Metalanguage. The areas investigated in the QueHLAP comprised characteristics observed in Bilingualism and/or in Deaf Studies, and provide valuable data to understand individual and group linguistic training. The criteria to participate in this research included (a) to be a hearing teacher; (b) to work in schools for deaf people who use Brazilian Sign Language as the fist language of instruction, where classes are taught without the presence or the need for a sign language interpreter of Brazilian Sign Language; and (c) to fill in at least 90% of QueHLAP. Sixty five bilingual Brazilian Sign Language-Portuguese hearing teachers who work private schools, local municipal schools and state schools participated in this study. Participants work in all levels of education in schools for deaf people or in schools which provide special classes for the deaf. The sample was made up by bilingual teachers aged in between 21 and 61 (M = 43,08; SD = 9,06); 90% of which female (n = 58). In addition to that only 11% (n = 7) of the sample reported having a deaf family member, who in most cases is a relative who does not live in the same house. SPSS (Statistical Package for the Social Sciences) was used to carry on the analyses of the data, which consisted of variables correlation. Through correlations of the self-assessed proficiency with quality of usage of grammatical aspects and other correlated variables such as sign writing, formal training and learning through teaching experience, and teacher training and sign language interpreters courses. The results suggest that linguistic training of hearing teachers needs improvement in order to contribute to a more effective quality of usage of Brazilian Sign Language, as well as for the improvement of self-assessed proficiency during the act of teaching and learning, in order for the communication between hearing teachers and deaf students to be even more qualified.

A formação de professores é atualmente uma área de investigação bastante explorada, mas quando envolve bilinguismo, principalmente quando essa forma de bilinguismo envolve modalidades e culturas diferentes, observa-se que essa área é pouco explorada. Nesse contexto, o presente estudo teve como objetivo geral traçar um panorama da formação linguística bilíngue bimodal e da proficiência em Libras (Língua Brasileira de Sinais) de professores ouvintes que atuam na docência em escolas de surdos. A partir desse objetivo geral, foi aplicado o QueHLAP – Questionário de Histórico de Linguagem e Autoavaliação de Proficiência (FLORES; FINGER, 2014), um questionário que integra 30 perguntas fechadas e 5 perguntas abertas. São consideradas sete áreas nos grupos de perguntas, a saber: (a) Identificação Pessoal; (b) Características Familiares; (c) Formação Acadêmica; (d) Formação Linguística; (e) Proficiência; (f) Uso e Interação entre/de Línguas; e (g) Metalinguagem. As áreas de investigação do QueHLAP são constituídas a partir de características percebidas nos estudos bilíngues e/ou em estudos surdos, fornecendo dados valiosos para compreender a formação linguística individual e do coletivo. Os critérios de participação na pesquisa incluíram (a) ser professor ouvinte; (b) atuar em escola de surdos que utilize a Libras como primeira língua de instrução, cujas aulas sejam ministradas sem a presença ou necessidade de Tradutor/Intérprete de Libras; e (c) preencher pelo menos 90% do QueHLAP. Participaram deste estudo 65 docentes ouvintes bilíngues Libras/Português Brasileiro, de escolas da rede particular, estadual e municipal do Rio Grande do Sul, compreendendo as regiões da Serra Gaúcha, Litoral Norte, Vale dos Sinos, metropolitana e a capital do estado. Os participantes atuam desde a Educação Infantil aos diferentes níveis da Educação Básica em escolas de surdos e ou escolas com classes especiais para surdos. A amostra final foi composta por professores bilíngues com idade entre 21 e 61 (Média = 43,08; Desvio Padrão = 9,06); constituído por 90% (n = 58) são do sexo feminino, e apenas 11% (n = 7) possui familiar surdo. Esses 11% com familiares surdos são na sua maioria parentes fora do núcleo familiar de casa. Para análise de dados utilizou-se o SPSS (Statistical Package for the Social Sciences), para estudos de correlação de variáveis, que gerou correlações da proficiência autoavaliada com qualidade de uso de aspectos gramaticais, e outras váriaveis correlacionadas como escrita de sinais; formação formal e aprendizagem através da experiência docente; e comparação entre grupos com formação de professores para surdos e com formação de Tradutor/Intérprete de Libras. Os resultados sugerem que a formação linguística dos professores ouvintes seja repensada para contribuir de uma forma mais efetiva na qualidade de uso dos aspectos gramaticiais da Libras, bem como aumento da proficiência autoavaliada no ato de ensino-aprendizagem, para que a comunicação entre docentes ouvintes e discentes surdos possa ser ainda mais qualificada. / Teaching training is a widely explored area of study, but when it comes to bilingualism, more precisely in cases in which being bilingual involves two different language modalities and cultures, research production sees to have received less attention. The present study aims at providing an overview of the bimodal bilingual linguistic training and proficiency in Libras (Brazilian Sign Language) of hearing teachers who work in deaf schools. To fulfill this goal, the QheHLAP – Language History and Self-Assessment Questionnaire (FLORES; FINGER, 2004) was applied to a group of bimodal bilingual teachers. The questionnaire has 30 closed questions and 5 open questions grouped into seven areas, as follows: (a) Personal Identification; (b) Family characteristics; (c) Academic Training; (d) Linguistic Training; (e) Proficiency; (f) Usage and Interaction among/in between the Languages; and (g) Metalanguage. The areas investigated in the QueHLAP comprised characteristics observed in Bilingualism and/or in Deaf Studies, and provide valuable data to understand individual and group linguistic training. The criteria to participate in this research included (a) to be a hearing teacher; (b) to work in schools for deaf people who use Brazilian Sign Language as the fist language of instruction, where classes are taught without the presence or the need for a sign language interpreter of Brazilian Sign Language; and (c) to fill in at least 90% of QueHLAP. Sixty five bilingual Brazilian Sign Language-Portuguese hearing teachers who work private schools, local municipal schools and state schools participated in this study. Participants work in all levels of education in schools for deaf people or in schools which provide special classes for the deaf. The sample was made up by bilingual teachers aged in between 21 and 61 (M = 43,08; SD = 9,06); 90% of which female (n = 58). In addition to that only 11% (n = 7) of the sample reported having a deaf family member, who in most cases is a relative who does not live in the same house. SPSS (Statistical Package for the Social Sciences) was used to carry on the analyses of the data, which consisted of variables correlation. Through correlations of the self-assessed proficiency with quality of usage of grammatical aspects and other correlated variables such as sign writing, formal training and learning through teaching experience, and teacher training and sign language interpreters courses. The results suggest that linguistic training of hearing teachers needs improvement in order to contribute to a more effective quality of usage of Brazilian Sign Language, as well as for the improvement of self-assessed proficiency during the act of teaching and learning, in order for the communication between hearing teachers and deaf students to be even more qualified.

A formação de professores é atualmente uma área de investigação bastante explorada, mas quando envolve bilinguismo, principalmente quando essa forma de bilinguismo envolve modalidades e culturas diferentes, observa-se que essa área é pouco explorada. Nesse contexto, o presente estudo teve como objetivo geral traçar um panorama da formação linguística bilíngue bimodal e da proficiência em Libras (Língua Brasileira de Sinais) de professores ouvintes que atuam na docência em escolas de surdos. A partir desse objetivo geral, foi aplicado o QueHLAP – Questionário de Histórico de Linguagem e Autoavaliação de Proficiência (FLORES; FINGER, 2014), um questionário que integra 30 perguntas fechadas e 5 perguntas abertas. São consideradas sete áreas nos grupos de perguntas, a saber: (a) Identificação Pessoal; (b) Características Familiares; (c) Formação Acadêmica; (d) Formação Linguística; (e) Proficiência; (f) Uso e Interação entre/de Línguas; e (g) Metalinguagem. As áreas de investigação do QueHLAP são constituídas a partir de características percebidas nos estudos bilíngues e/ou em estudos surdos, fornecendo dados valiosos para compreender a formação linguística individual e do coletivo. Os critérios de participação na pesquisa incluíram (a) ser professor ouvinte; (b) atuar em escola de surdos que utilize a Libras como primeira língua de instrução, cujas aulas sejam ministradas sem a presença ou necessidade de Tradutor/Intérprete de Libras; e (c) preencher pelo menos 90% do QueHLAP. Participaram deste estudo 65 docentes ouvintes bilíngues Libras/Português Brasileiro, de escolas da rede particular, estadual e municipal do Rio Grande do Sul, compreendendo as regiões da Serra Gaúcha, Litoral Norte, Vale dos Sinos, metropolitana e a capital do estado. Os participantes atuam desde a Educação Infantil aos diferentes níveis da Educação Básica em escolas de surdos e ou escolas com classes especiais para surdos. A amostra final foi composta por professores bilíngues com idade entre 21 e 61 (Média = 43,08; Desvio Padrão = 9,06); constituído por 90% (n = 58) são do sexo feminino, e apenas 11% (n = 7) possui familiar surdo. Esses 11% com familiares surdos são na sua maioria parentes fora do núcleo familiar de casa. Para análise de dados utilizou-se o SPSS (Statistical Package for the Social Sciences), para estudos de correlação de variáveis, que gerou correlações da proficiência autoavaliada com qualidade de uso de aspectos gramaticais, e outras váriaveis correlacionadas como escrita de sinais; formação formal e aprendizagem através da experiência docente; e comparação entre grupos com formação de professores para surdos e com formação de Tradutor/Intérprete de Libras. Os resultados sugerem que a formação linguística dos professores ouvintes seja repensada para contribuir de uma forma mais efetiva na qualidade de uso dos aspectos gramaticiais da Libras, bem como aumento da proficiência autoavaliada no ato de ensino-aprendizagem, para que a comunicação entre docentes ouvintes e discentes surdos possa ser ainda mais qualificada. / Teaching training is a widely explored area of study, but when it comes to bilingualism, more precisely in cases in which being bilingual involves two different language modalities and cultures, research production sees to have received less attention. The present study aims at providing an overview of the bimodal bilingual linguistic training and proficiency in Libras (Brazilian Sign Language) of hearing teachers who work in deaf schools. To fulfill this goal, the QheHLAP – Language History and Self-Assessment Questionnaire (FLORES; FINGER, 2004) was applied to a group of bimodal bilingual teachers. The questionnaire has 30 closed questions and 5 open questions grouped into seven areas, as follows: (a) Personal Identification; (b) Family characteristics; (c) Academic Training; (d) Linguistic Training; (e) Proficiency; (f) Usage and Interaction among/in between the Languages; and (g) Metalanguage. The areas investigated in the QueHLAP comprised characteristics observed in Bilingualism and/or in Deaf Studies, and provide valuable data to understand individual and group linguistic training. The criteria to participate in this research included (a) to be a hearing teacher; (b) to work in schools for deaf people who use Brazilian Sign Language as the fist language of instruction, where classes are taught without the presence or the need for a sign language interpreter of Brazilian Sign Language; and (c) to fill in at least 90% of QueHLAP. Sixty five bilingual Brazilian Sign Language-Portuguese hearing teachers who work private schools, local municipal schools and state schools participated in this study. Participants work in all levels of education in schools for deaf people or in schools which provide special classes for the deaf. The sample was made up by bilingual teachers aged in between 21 and 61 (M = 43,08; SD = 9,06); 90% of which female (n = 58). In addition to that only 11% (n = 7) of the sample reported having a deaf family member, who in most cases is a relative who does not live in the same house. SPSS (Statistical Package for the Social Sciences) was used to carry on the analyses of the data, which consisted of variables correlation. Through correlations of the self-assessed proficiency with quality of usage of grammatical aspects and other correlated variables such as sign writing, formal training and learning through teaching experience, and teacher training and sign language interpreters courses. The results suggest that linguistic training of hearing teachers needs improvement in order to contribute to a more effective quality of usage of Brazilian Sign Language, as well as for the improvement of self-assessed proficiency during the act of teaching and learning, in order for the communication between hearing teachers and deaf students to be even more qualified.

The method of taking into account assessed losses in calculating the taxable income of mining companies is of significant importance following the Armgold/Harmony Freegold case. In this case, the court had to determine the method of calculating a mining company’s taxable income where at least one of its mines incurred a loss and where nonmining income was also derived. What constitutes an assessed loss, and the order in which it should be applied in calculating a mining company’s taxable income, was central to this case. In this study, the different approaches adopted by the parties to the case in order to determine whether there is an assessed loss, and the order in which it should be utilised in calculating taxable income, was analysed and compared to an analysis of the provisions of the Income Tax Act. In terms of this comparison, the judgment was found to be in accordance with the current legislation in the Income Tax Act. There is, however, a lack of updated guidance on matters relating to mining tax as is evident from the different interpretations of the provisions of the Income Tax Act by the parties to the case. Further research is therefore recommended in order to provide updated guidance to mining companies. / Dissertation (MCom)--University of Pretoria, 2013. / am2014 / Taxation / unrestricted

In Swedish upper-secondary school, economics is part of the content of the social studies subject. Learning about concepts relevant to economics is a significant part of that. This study investigates how upper-secondary school students experience their economics education about concepts and measure their self-assessed and actual conceptual knowledge. Conceptual theory serves as the theoretical framework. Research indicates that upper-secondary school teachers and students struggle with the subject. Students from various parts of the world also show a lack of overall knowledge within economics. The material consists of questionnaires from 60 students spread across different cities in Sweden. The result reveals that a substantial amount of the students finds the economic subject as very difficult although interesting. A sizable part of the students mentions that their teachers have been a big part of their learning process. However, the result reports that a significant number of students displays inadequate conceptual knowledge. Furthermore, the students self-assessed and actual conceptual knowledge does not align with each other. Possible solutions include adding more economics elements to the curriculum or improve teacher’s economics training.

Digital formats and social networks provide unique opportunities for meteorologists to disseminate weather information to the public, but it comes with a set of challenges. These opportunities and challenges may be enhanced when applied to a younger demographic, which acquires information from different platforms than the traditional sources the older demographics utilize. There is a vast amount of literature that focuses on weather dissemination, weather information sources, and risk perception; however, there is a lack of emphasis on 18 to 24 year olds. The first two parts of this dissertation attempted to fill this lack of knowledge on 18 to 24 year olds by conducting interviews at several college campuses to gain rich knowledge of the daily processes involving weather information and determine their understanding of weather graphics. Participants cited checking the weather forecast pretty frequently but utilized non-traditional sources for the weather forecast. It was also determined that participants lacked an understanding of weather products. The last part of this dissertation attempted to obtain a better understanding of the public’s weather knowledge and self-perceived weather knowledge. This study compared the public to those who actively follow specialty weather pages. In addition, how severity impacts decision-making and confidence in decision-making was evaluated. Followers of specialty weather pages had higher self-perceived and assessed weather knowledge. It was also determined that the public is more likely to adhere to recommendations from meteorologists, and that the correlation between self-perceived weather knowledge and confidence is weak.

No description available.

Syftet med studien är att ta fram ett grundläggande material för vidare undersökning avseende högre kvalitet vid taxeringsförfarandet i samband med justering av taxeringsvärden när väg fram till småhusfastigheter saknas. Detta då det idag inte finns några riktlinjer kring denna justering. Målet med studien är att undersöka vilken värdeinverkan avsaknad av väg till småhusfastigheter kan anses ha på marknadsvärdet, och vad som gör denna värdeinverkan svår- eller lättbedömd. Metoderna som tillämpats i studien avser en kvantitativ- samt kvalitativ undersökning. Den kvantitativa undersökningen har genomförts i form av telefonintervjuer med mäklare och fastighetsvärderare. Detta för att få en generell bild av hur marknaden anses uppfatta förhållandet avsaknad av väg. Denna undersökning kompletterades med en kvalitativ intervjuundersökning för att erhålla en djupare förståelse för hur marknadsvärdet påverkas av detta förhållande, samt hur denna värdebedömning går till. Resultatet av undersökningen pekar på att en marknadsvärdeinverkan går att påvisa i de fall då småhusfastigheter saknar tillgång till väg. Inverkan på marknadsvärdet är svårbedömt då den varierar efter olika fastighetsförhållanden, marknadsvärdenivåer och anläggningskostnader. Resultatet visar även att, redan vid ett avstånd på över 100 meter från fastigheten till närmsta körbara väg, kan inverkan på marknadsvärdet anses ligga över 20 procent. Slutsatserna utifrån resultatet är att en avsaknad av väg i de flesta fall är en värdesänkande faktor. Vidare skulle tydligare riktlinjer kring värdebedömningen av detta förhållande underlätta värderingsförfarandet. / The purpose of the study is to serve as a material for further investigation concerning higher quality of tax procedures related to the adjustment of assessed values when there is no road to single- family houses. This is because there are currently no guidelines for this type of adjustment. The aim of the study is to investigate the value of the impact an absence of a road to single-family houses may have on its market value, and what makes this value of the impact difficult or easy to assess. The methods applied in the study concerns a quantitative- and qualitative research. The quantitative survey was conducted in the form of telephone interviews with brokers and property appraisers. This was done to obtain a general picture of how the market considers the condition of an absence of road. This survey was supplemented with qualitative interviews to obtain a deeper understanding of how the market value is influenced by this condition, and how this value assessment is done. The results of the survey indicate that an impact of the market value can be demonstrated for those single- family houses which have an absence of road. The impact of the market value is difficult to assess because it varies by different property conditions, market values and facility costs. The result also shows that, even at a distance of over 100 meters from the property to the nearest drivable road, the impact on the market value is considered to be above 20 percent. The conclusions from the results are that an absence of road, in the most cases, is a value lowering factor. Furthermore would clearer guidelines, for value assessment, facilitate the process of the valuation.