No description available.

This thesis deals with the conditions for gaining cooperative housing before 1989. Specifically the conditions for entering into a cooperative, membership in a cooperative and output from the cooperative. There is also outlined the issue of transfer of flats into private ownership in the years 1994 -1996 and in the last section are set the prices of selling the public housing to citizens from 1966 to 1994 that are related to the average monthly gross wage of each year. The same is quantified the rent paid in the state apartments and the rent that was paid in a cooperative apartment in the 80 years of the 20th century.

I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet. Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information. Studiens problemformulering är därför vilka faktorer påverkar föreningarnas val av regelverk. Studien kommer utgå från ett abduktivt resonemang vilket är väsentligt för en explorativ studie. Tillsammans med teorier om rationella beslut, principal-agent förhållande, intressenter och risk, kommer vi att skapa en förståelse för hur föreningar fattar beslut. För att uppnå detta mål och få en bra helhetsbild kommer vi att utgå från kvalitativa undersökningar med semi-strukturerade intervjuer. För att styrka studiens tillförlitlighet utgick vi ifrån tillförlitliga metoder som är en central del för en god forskning. Vi har varit konsekventa och opartiska där vi utgick från samma material vid samtliga intervjuer för att forskningsfrågan ska anses korrekt framförd. Genom att analysera empirin har vi kunnat skapa exempel på möjliga scenario i resultaträkningar för att enklare kunna göra kopplingar till teorin. Resultatet av studien konstaterade att det är flera faktorer som påverkar valet som styrelsen gör. Det visade sig att styrelsen är beroende av information utifrån och att det finns flera intressenter som har ett egenintresse i valet. / In early 2014 introduced a new framework for how companies and economic associations must end their fiscal year. Not until the media began to report on the issue earlier this year, the debate has been launched and several organizations have made statements and simplifications. They have proven to be difficult to interpret and implement, and for some housing associations, the application may be fatal. The choice is between two sets of rules in the K-project. Depending on the choice that the Board make, the consequences of the different choices differ markedly. The purpose of the study is that the basis of condominium associations' perspective, exploring the factors that influence and how they are affected, depends on the accounting elections board does. This will be carried out by studying financial managers that provide boards with information and recommendations. The problem of the study is therefore what factors affect board election of the regulations. The study will be based on an abductive reasoning which is essential for an exploratory study. Along with theories of rational decisions, the principal- agent relationship, stakeholders and risk, we will create an understanding of how associations make decisions. To achieve this goal and get a good overall picture, we will start from qualitative research with semi-structured interviews. In order to prove the reliability of the study, we started from reliable methods that are a central part of good research. We have been consistent and impartial where we started from the same material at all interviews, to research the matter shall be correctly performed. By analyzing empirical data, we have been able to create examples of possible scenarios in the financial statements for easier linkage to theory. Results of the study found that there are several factors affecting the choice that the board does. It turned out that the Board is dependent on information from outside and that there are multiple stakeholders who have a vested interest in the election.

I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information. Studiens problemformulering är därför vilka faktorer påverkar föreningarnas val av regelverk.Studien kommer utgå från ett abduktivt resonemang vilket är väsentligt för en explorativ studie. Tillsammans med teorier om rationella beslut, principal-agent förhållande, intressenter och risk, kommer vi att skapa en förståelse för hur föreningar fattar beslut. För att uppnå detta mål och få en bra helhetsbild kommer vi att utgå från kvalitativa undersökningar med semi-strukturerade intervjuer. För att styrka studiens tillförlitlighet utgick vi ifrån tillförlitliga metoder som är en central del för en god forskning. Vi har varit konsekventa och opartiska där vi utgick från samma material vid samtliga intervjuer för att forskningsfrågan ska anses korrekt framförd.Genom att analysera empirin har vi kunnat skapa exempel på möjliga scenario i resultaträkningar för att enklare kunna göra kopplingar till teorin. Resultatet av studien konstaterade att det är flera faktorer som påverkar valet som styrelsen gör. Det visade sig att styrelsen är beroende av information utifrån och att det finns flera intressenter som har ett egenintresse i valet. / In early 2014 introduced a new framework for how companies and economic associations must end their fiscal year. Not until the media began to report on the issue earlier this year, the debate has been launched and several organizations have made statements and simplifications. They have proven to be difficult to interpret and implement, and for some housing associations, the application may be fatal. The choice is between two sets of rules in the K-project. Depending on the choice that the Board make, the consequences of the different choices differ markedly.The purpose of the study is that the basis of condominium associations' perspective, exploring the factors that influence and how they are affected, depends on the accounting elections board does. This will be carried out by studying financial managers that provide boards with information and recommendations. The problem of the study is therefore what factors affect board election of the regulations.The study will be based on an abductive reasoning which is essential for an exploratory study. Along with theories of rational decisions, the principal- agent relationship, stakeholders and risk, we will create an understanding of how associations make decisions. To achieve this goal and get a good overall picture, we will start from qualitative research with semi-structured interviews. In order to prove the reliability of the study, we started from reliable methods that are a central part of good research. We have been consistent and impartial where we started from the same material at all interviews, to research the matter shall be correctly performed.By analyzing empirical data, we have been able to create examples of possible scenarios in the financial statements for easier linkage to theory. Results of the study found that there are several factors affecting the choice that the board does. It turned out that the Board is dependent on information from outside and that there are multiple stakeholders who have a vested interest in the election.

Doctor of Philosophy / Operating in the space between state, market and society, nonprofit housing associations are part of a new generation of hybrid organisations. Unlike traditional organisations delivering publicly subsidised affordable rental accommodation, governance is networked not hierarchical. The state can influence - through subsidy, regulation and direct intervention - though seldom chooses to directly control. Housing associations regularly partner with public sector agencies, private developers and other nonprofit or hybrid organisations. Networking is used to share resources, build local coalitions and increase institutional learning. This thesis uses a cross-national case study approach to develop frameworks leading to a deeper understanding of what housing associations are becoming. The topic is addressed through the research focus on how to strengthen housing association capacity, taken to be ‘the capability of an organisation to achieve goals’. Nine associations of three organisation types, selected from the city regions of San Francisco, Melbourne and Manchester, provided rich documentary and interview information. This was supplemented by interviews with senior staff at networked organisations identified through snowballing techniques. Organisational capacity is often seen as a set of attributes that housing associations possess, such as a mission statement and governance procedures. This has led to a narrow focus on capacity building through professionalisation, introducing management approaches from the private sector. The research findings suggest the importance of broader approaches to strengthening organisational capacity, for example though collaboration between associations by merger, group structure, or procurement partnerships. Capacity can also be built with assistance from both traditional and emerging networked support organisations. Trade and professional bodies, together with consultants, lobby organisations, researchers and community groups form part of a broader web. The success of contemporary housing associations depends not only on the skills of individuals working for the organisation, but their ability to make connections across the wider environment - organisational capacity strengthened through network power.

Doctor of Philosophy / Operating in the space between state, market and society, nonprofit housing associations are part of a new generation of hybrid organisations. Unlike traditional organisations delivering publicly subsidised affordable rental accommodation, governance is networked not hierarchical. The state can influence - through subsidy, regulation and direct intervention - though seldom chooses to directly control. Housing associations regularly partner with public sector agencies, private developers and other nonprofit or hybrid organisations. Networking is used to share resources, build local coalitions and increase institutional learning. This thesis uses a cross-national case study approach to develop frameworks leading to a deeper understanding of what housing associations are becoming. The topic is addressed through the research focus on how to strengthen housing association capacity, taken to be ‘the capability of an organisation to achieve goals’. Nine associations of three organisation types, selected from the city regions of San Francisco, Melbourne and Manchester, provided rich documentary and interview information. This was supplemented by interviews with senior staff at networked organisations identified through snowballing techniques. Organisational capacity is often seen as a set of attributes that housing associations possess, such as a mission statement and governance procedures. This has led to a narrow focus on capacity building through professionalisation, introducing management approaches from the private sector. The research findings suggest the importance of broader approaches to strengthening organisational capacity, for example though collaboration between associations by merger, group structure, or procurement partnerships. Capacity can also be built with assistance from both traditional and emerging networked support organisations. Trade and professional bodies, together with consultants, lobby organisations, researchers and community groups form part of a broader web. The success of contemporary housing associations depends not only on the skills of individuals working for the organisation, but their ability to make connections across the wider environment - organisational capacity strengthened through network power.

De bostäder som byggdes under åren 1950‐1975 hö till det såkallade miljonprogrammet. Under miljonprogrammet byggdes 100 000 läenhet per å under tio ås tid. Totalt byggdes 1,3 miljoner bostäer i flerbostadshus under dessa å. Flera av bostäerna som upprätades under miljonprogrammet har nåt sin tekniska livslägd och ä i stort behov av diverse renoveringar. Beroende påvad det ä fö äandeform påen byggnad såfödelas underhålsansvaret påolika sät. I hus äda av bostadsrätsföeningar ä ansvaret uppdelat. Föeningen stå fö det yttre underhålet dit äen renoveringar av stammar inkluderas, medan bostadsrätshavaren stå fö insidan av den egna läenheten. Syftet med rapporten ä att kartläga ROT‐behovet hos bostadsrätsföeningar i Öebro kommun. Examensarbetet har gjorts i samarbete med NCC Construction. Underlaget till rapporten grundar sig fräst påmaterial frå personliga intervjuer och intervjuer via mejl med olika bostadsrätsföeningar men äen påmaterial frå olika böker och relevanta webbsidor. Undersöningen visade påatt de tillfråade föeningarna i dagsläet inte har nåra störe renoveringsbehov. Flera föeningar har däemot framtida behov av bl.a. stambyten och takrenoveringar av olika slag. 58 % av bostadsrätsföeningarna var äen positiva till ett eventuellt framtida samarbete med NCC. Dåresultatet av renoveringsbehovet endast grundar sig påsvar frå 12 bostadsrätsföeningar medfö detta att det finns en stor grupp vars behov inte ä undersöta. Troligtvis ser behovet störe ut ä vad som framkommit i denna rapport dådet i Öebro kommun finns ett stort antal bostäer som ä byggda under just miljonprogramsåen. / The homes that were built during the years 1950‐1975 belong to the so‐called Million homes programme (Swedish: Miljonprogrammet). During the Million homes programme 100,000 apartments were built per year for a period of ten years. Totally 1.3 million housing units in apartment buildings were built in those years. Several of the homes that were established during the Million homes programme have reached its service life and are in great need of renovations. Depending on what kind of form of ownership a building has, the responsibility for maintenance will be distributed in different ways. For houses owned by housing associations is the responsibility divided. The association represents the outer maintained there even renovations of strains are included while the owner of the apartment stands for the inside of its own apartment. The report aims to identify the ROT‐needs of housing associations in the municipality of Öebro. The work has been done in collaboration with NCC Construction. The basis for the report is based mainly on material from personal interviews and interviews via email with various housing associations, but also on material from various books and relevant Web pages. The survey found that respondents unions in the current situation do not have any major renovation needs. Several compounds have, however future needs for, inter alia, pipe replacement, and roof renovations of various types. 58% of housing cooperatives was also positive about a potential partnership with NCC. Because the result of the renovation need only is based on responses from 12 housing associations, this means that there is a large group whose needs are not examined. Most likely the need is greater than what has emerged in this report because Öebro municipality has a large number of homes that are built in the Million homes programme years.

Evaluation of condominium legislation Abstract This diploma thesis deals with evaluation of current status of condominium legislation, as it is present in Civil code, its implementing government decree, apartment ownership act and other related legislation. The thesis focuses on evaluation whether the current state is usable by general public, that is by people not equipped with legal education and without the knowledge of related case law, as well as on pointing out the application difficulties that result from unclear or impractical settings in some areas. Such application difficulties are documented by discussions and faulty acts of public administration. The first main topic is division of single object of ownership - the house to individual objects - units. This part deals with the two parallel definitions of units, their mutual differences, questions related to ownership of some parts of the house. Following is the part dealing with common parts, including the question if some parts can be owned by only some of the co-owners of the house, and the question of what is the regime of land around the house. The second main topic addressed is the rights and obligations of unit owner and the way common parts are managed. This part discusses the lack of clarity in the possibility to use common parts and...

The conversion of rental apartments to tenancy-owned housing has been a common phenomenon in the housing market in Stockholm during the last two decades. Rental apartment-tenants have the opportunity to purchase their unit for a hefty discount. The existence of the discount has further resulted in banks providing a mortgage that allows the tenant to purchase the apartment with full leverage and without any cash contribution. The households have been able to sell their apartment with high profit and then reinvest it in other housing alternatives at better locations, in better technical condition and with larger living space. The main reason for the discount can be explained by the difference in the valuation methods used by property investors and private households. The property owners value the rental property through the yield method that results in a price that other property investors would be willing to pay. The return generated in a rental property consists of rental revenues. These rental revenues are state regulated according to the use-value method, which means that rents, especially in primary locations, are reduced in order to minimize the segregation in the Swedish society. A price gap appears and consists of the price difference between the present value of the running rental income and the price of each individual apartment on the secondary housing market. The tenant owned association that is willing to buy the property and the private property investor who is willing to sell, usually negotiates a price that both parties are satisfied with. The negotiated price usually results in both parties sharing the profit that arises from the price gap. This study aims to investigate how large the price gap is between the conversion price and price generated through sales of the individual units on the open housing market. The study includes completed conversions in Stockholm within the city customs during the period of January 2010 and January 2016 and condominiums sold in the same associations during the same period. The discount results to an average of 44 % in relation to conversion price and 57 % in relation to the deposit (Sw. Bostadsrättsinsats). On average, the difference between the value of the property during conversion and the value of tenant owned-housing units on the open property market results to 24,444 SEK/m². The difference between the conversion price and the market value of the deposit on the open housing market amounts to 31,231 SEK/m². This means that the average discount that an apartment holder receives amounts to SEK 1,924,025. Among the converted properties, 38 % of the total gross floor area have been sold on the open housing market within the two first years after the conversion. The value difference has resulted in a total realized discount amounting to SEK 5,279,523,434 in relation to conversion price and SEK 6,672,510,151 in relation to the deposit value. / Ombildningar har under de senaste två decennierna varit ett vanligt förekommande fenomen på Stockholms bostadsmarknad, där hyresgästerna erbjudits köpa sin hyresrätt till ett kraftigt rabatterat pris. Rabatten har inneburit att hyresgästerna sällan behövt betala kontantinsats och därmed kunnat köpa lägenheten till full belåning. Efter genomförd ombildning har hushållen haft möjlighet att sälja sin lägenhet på andrahandsmarknaden med hög vinst, vilken sedan har kunnat återinvesteras i bostäder med ett bättre geografiskt läge, skick och med större boarea. En av anledningarna till att rabatten uppstår är att fastighetsägaren värderar hyresfastigheten enligt avkastningsmetoden. Avkastningsmetoden resulterar i ett pris som en annan hyresfastighetsägare skulle vara beredd att betala. Den avkastning som genereras i en hyresfastighet består av hyresintäkterna. Dessa hyresintäkter är statligt reglerade enligt bruksvärdesmetoden vilket innebär att hyrorna, framförallt i primära lägen, är reducerade med syftet att minska segregation i samhället. En prisdifferens skapas av skillnaden mellan värdet av de löpande hyresintäkterna och priset på varje enskild lägenhet på andrahandsmarknaden. Den bostadsrättsförening som vill köpa fastigheten och den privata fastighetsägaren som vill sälja förhandlar fram ett pris som båda parter är tillfreds med. Det framförhandlade priset brukar oftast resultera i att båda parterna delar på vinsten som uppstår av prisdifferensen. Denna uppsats har till syfte att utreda storleken på prisdifferensen mellan förvärvspriset vid ombildning, jämfört med individuella bostadsrättsförsäljningar på andrahandsmarknaden. Studien omfattar genomförda ombildningar i Stockholms innerstad (innanför tullar) mellan januari 2010 och januari 2016 och bostadsrätter som är sålda i föreningarna under samma tidsperiod. Den genomsnittliga rabatten är 44 % för bostadsrättsföreningar och 57 % för individuella hushåll. I genomsnitt är skillnaden mellan förvärvspriset vid ombildningsdatum och bostadsrättens försäljningspris 24 444 kr/m² (bostadsrättsföreningarnas rabatt). Jämförs försäljningspriset med bostadsrättsmedlemmars insats blir rabatten 31 231 kr/m² (hushållens rabatt). Detta innebär att ett hushåll som är med om en ombildning får en rabatt som motsvarar 1 924 025 kr jämfört med förvärvspriset, och 2 431 673 kr jämfört med bostadsrättsmedlemmarnas insats. Av den totala ombildade boytan har 38 % sålts vidare på andrahandsmarknaden inom 24 månader efter ombildningsdatum. Den realiserade rabatten har totalt uppgått till 5 279 523 434 kr för bostadsrättsföreningar och 6 672 510 151 kr för individuella hushåll.

Corporate social responsibility (CSR) has increased its presence in the business world, both due to the pressure of expectations from society to act responsibly as well as a rise in laws and regulation connected to CSR. As the world moves towards a greater focus on sustainability and social justice, the various kinds of businesses need to adjust themselves, where the concept of CSR can successfully be adopted to be prepared for these changes. In addition to CSR, stakeholder theory and instrumental stakeholder theory have been applied to answer the research question:   How do larger housing associations in northern Sweden work with CSR and how does CSR affect their performance?   Previous academic research regarding CSR in the housing market has not been very clear or distinct as there has been a scarce amount of research on this specific area. Earlier research done on CSR in the housing market could in this thesis therefore only be used as a minor point of departure. The goal with this thesis was thus to contribute to an extended knowledge referring if CSR can be a sufficient factor for housing associations performance. As the thesis is focused more on a deeper understanding of the subject, a qualitative research methodology has been employed. As for the data collection, semi-structured interviews have been conducted with four major housing associations in northern Sweden through online meetings and phone interviews. By choosing this type of data collection, the study could be more efficient in collecting the  data.    Our findings indicate that CSR can lead to both positive and negative performance-related consequences for a housing association. The lack of a shared approach towards CSR between the housing association and a stakeholder can result in disagreements with the stakeholder. Following and maintaining the advised and required reporting structure can lead to additional administrative costs and time needed. Two positive effects as a result of CSR that were generally perceived were how environmentally friendly materials and methods in the construction process led to reduced costs in the long-term, and how an ethical employee well-being program resulted in low sickness rates and staff turnover. Other positive effects were creating a strategic advantage in the form of brand loyalty through the use of ethical relationships towards their customers, as well as a perceived better profitability as a result of CSR usage.