The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Vårt syfte med uppsatsen att identifiera förändringar i fyra svenska bankers internrevision under de senaste tio åren, samt att diskutera effekterna av och orsakerna till dessa förändringar. Den insamlade empirin från Handelsbanken, Nordea, SEB och Sparbanken Finn är analyserad utifrån vår teoretiska referensram. Den teoretiska referensramen består av principal- och agentteori, Finansinspektionens allmänna råd om styrning och kontroll av finansiella företag, The Institute of Internal Auditors riktlinjer för internrevision samt annan lagstiftning och reglering som indirekt påverkar bankernas internrevision. Vår undersökning visar att det finns stora likheter i utvecklingen av internrevisionen mellan bankerna. Till grund för utvecklingen ligger principalens ökade kontrollbehov där skandalerna i näringslivet har varit en drivande faktor.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The purpose of this study was to examine experienced family counselors view regarding the concept of conflict avoidance in couple relationships. Twelve family counselors working in different parts of Sweden was interviewed using a semi-structured interview guide. They were asked to reflect on the following: their description of the concept of conflict avoidance, the consequences of conflict avoidance in couple relationship, gender differences and their own view on how to create conditions for constructive, therapeutic work in this respect.The result shows that the fear of conflicts, difficulty in expressing needs, different perceptions and expectations together with a difficulty to negotiate about differences, creates a lack of emotional and physical contact together with an absence of dialogue. The consequences of this in the long-term, a majority of the respondents perceived, are feelings of anger, resignation, powerlessness and unhappiness..

Konflikthantering i två grundskolor:Om pedagogers arbetsmetoder inom konflikthantering på två skolor i MellansverigeSyftet är att ta reda på vilka arbetsmetoder som tolv pedagoger på två skolor i mellansverige använder sig av då det uppstår konflikter mellan barn. Vi har genomfört enkätundersökningar och intervjuer för att komma fram till resultatet. Syftet är också att ta reda på om pedagogernas arbetsmetoder står i samklang med litteraturen. Resultatet av vår undersökning visar att de metoder som pedagogerna använder sig av är ihop plockade av de metoder som vi redogör för i litteraturen. Den gemensamma stommen i samtliga pedagogers konflikthanteringsmetoder är samtal och kommunikation..

This essay examines how public planners and the inhabitants of södra Gårda relate to the physical planning of the area and to the demolition versus the preservation of the quarters Eken and Cedern, and how the dialogue between planners and citizens appears to be. How do the planners and policymakers relate to citizen participation in urban planning, and how is participatory planning carried out in the legislation, rhetorically and in practice. Former research indicates a distinct gap between rhetorics, legislation and actions in practice regarding citizen participation in planning, which is why we find it an interesting topic for further research. The essay aims to highlight the different actors interests and visions of the development of the area. Which are the standpoints and arguments the different actors set out for the future visions of the area? The essay focuses on citizen participation in urban planning in the city of Gothenburg.

The purpose of this study is to examine how four teachers in preschool describe their view of conflicts between children from gender perspective. The theories associated with the study conclude that sex can be considered as being either biologically or socially engineered. The study consists of empirical material by the means of qualitative research based on interviews. The results of the study show different views on whether children's gender plays a role in a conflict. Furthermore, I have chosen to find out whether gender plays a role in conflict management as well as in the children's play at preschool, this to come to as qualitative conclusions as possible..

Då internrevision utförs finns det tre deltagande parter, beställaren, den som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att kartlägga och analysera om intrycket av internrevision för de som är mottagare stämmer överens med den nya definitionen av internrevision. För att besvara syftet har fyra olika aktörer intervjuats. Personliga intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå: Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank. Resultaten som framkom av studien visar att de aktörer som intervjuats upplever internrevision väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999.

Då internrevision utförs finns det tre deltagande parter, beställaren, den som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att kartlägga och analysera om intrycket av internrevision för de som är mottagare stämmer överens med den nya definitionen av internrevision. För att besvara syftet har fyra olika aktörer intervjuats. Personliga intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå: Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank. Resultaten som framkom av studien visar att de aktörer som intervjuats upplever internrevision väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999.

Within psychodynamic therapy the concept of countertransference is considered as valuable to understand the therapy process. Much of the research has focused on countertransference as dependent to therapy outcome (Hayes, Gelso & Hummel, 2011) and less of the research has been dedicated to trainees view on the concept. The object off this study was to examine how trainees define, identify and use countertransference. The study takes a qualitative approach and phenomenological perception of knowledge. Eight trainees has been interviewed and the interviews has been analysed with thematic analysis.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

The purpose of this study has been to maintain a deeper understanding of how unestablished, professional musicians can get discovered by the music industry by communication, branding and positioning of their brand at social media.We found that fans have a greater impact on unestablished musicians than we previously thought. They have to create an identity for their brand, keep active on social media and engage their fans. Musical artists must maintain an ongoing dialogue to keep their fanbase, preferably with emotions involved. No fans equals minimum attention from the industry. Uniformity and professionalism is also important, because it evokes seriousness.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.