Bakgrund: Fastighetsmäklaren är en oberoende part mellan köpare och säljare och har flera viktiga uppgifter under en försäljningsprocess. För att bli en registrerad fastighetsmäklare krävs i skrivande stund en högskoleutbildning på minst 120 högskolepoäng samt 10 veckors praktik, men utbildningskraven kommer under de närmaste åren att bli högre. Trots den tid och ansträngning som utbildningen kräver väljer många att i slutändan avsluta sin karriär som mäklare under de första åren. Varför? Detta är ett problemområde som denna studie kommer ta i beaktning och analysera på djupet.  Syfte och frågeställning: Syftet med denna studie är att undersöka varför fastighetsmäklare väljer att avsluta sina karriärer. Studien grundar sig på frågeställningen; varför lämnar fastighetsmäklare sitt yrke så tidigt i sin karriär?  Teori: Det teoretiska underlaget grundar sig på organisationskultur, både generellt och i tjänsteföretag, samt personalomsättning i säljyrken och i fastighetsmäklarbranschen.  Metod: Studien är uppbyggd på en kvalitativ forskningsmetod där vi har genomfört sju intervjuer med tidigare registrerade fastighetsmäklare.  Resultat och slutsats: Resultatet av vår studie visar att arbetstillfredsställelse, tidspress, stress, kravet på tillgänglighet, den provisionsbaserade lönen samt svårigheten att definiera arbetstid och fritid är de främsta anledningarna till att mäklare lämnar yrket. Bristen på ledarskap på företaget gjorde dessutom att mäklarna saknade stöttning och vägledning vilket i sin tur skapade dåliga förutsättningar för de nyexaminerade mäklarna. Fler än hälften av våra respondenter arbetar fortfarande kvar inom fastighetsmäklarbranschen men i andra yrkesroller, till exempel som mäklarassistent. Resterande respondenter har valt att lämna branschen och sökt sig vidare till andra arbeten och branscher, bland annat fastighetsförvaltning. / Background: The real estate agent is an independent intermediary between the buyer and the seller and has several important tasks during a sales process. To become a registered real estate agent, a higher education of at least 120 higher education credits and 10 weeks of internship are required at the time, but the education requirements will be higher in the next few years. Despite the time and effort required by the education, many choose to eventually end their careers as brokers during the first few years. Why? This is a problem area that this study will consider and analyze in depth. Aim and research question: The purpose of this study is to find out the reasons that are based on real estate agents choosing to quit early in their careers. The study is based on one issue; why do real estate agents leave their profession so early in their careers?  Theory: The theoretical basis is based on organizational culture, both in general and in service companies, as well as staff turnover in the sales professions and in the real estate industry. Method: The study is based on a qualitative research method where we have conducted seven interviews with previously registered real estate agents.  Result and conclusion: The results of our study show that job satisfaction, time pressure, stress, the requirement for availability, the commission-based salary and the difficulty of defining working hours and leisure time are the main reasons why brokers leave the profession. The lack of leadership at the company also meant that the brokers lacked support and guidance, which in turn created poor conditions for the newly graduated brokers. More than half of our respondents still work in the real estate industry but in other professional roles, as real estate assistants, for example. The remaining respondents have chosen to leave the industry and apply for other jobs and industries, including property management.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specializing in Taxation) Johannesburg 2015 / Due to the vast number of groups of companies having many subsidiaries that are no longer viable from an economic perspective or that no longer gain the tax benefit that they were first created to achieve, there are many group restructurings occurring. These restructurings are to potentially simplify the group structure as well as achieve the maximum tax benefit. This research report will analyse how groups may be restructured in line with the provisions of the Income Tax Act (‘the Act’) as it stands currently by looking back at how restructurings were dealt with in the past and how that has now evolved. The research discusses the corporate rollover relief provisions that may be applied in order to simplify the restructuring process which is commonly used in today’s practice. The research suggests that there are many different ways to restructure a group in order to gain the maximum amount of benefit from a tax perspective. Key Words: branch, capital gains tax (CGT), corporate income tax, corporate rollover relief, deregistration, foreign tax resident, general anti-avoidance rules (GAAR), liquidation, partnership, restructure, value-added tax.