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7466 Uppsatser om Family business - Sida 3 av 498

Generationsskifte i familjeägda bolag : Med inriktning på arv och testamente

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

Mötet med den svenska välfärdsstaten - En intervjustudie om hur europeiska barnfamiljer som migrerat till Sverige upplever mötet med nya familjevillkor i välfärdsstaten

This bachelor essay studies families that have migrated from countries in Europe to Sweden,and their experiences of adapting to new conditions of the Swedish welfare state. Theirexperiences are studied firstly from an institutional point of view, which refers to the family?s experience of adapting family life to Swedish family social policy. Secondly it focuses how the families experience new norms and values connected to Swedish family social policy. The main aim is to seek what problems families migrating to Sweden might be confronted with when adapting to new conditions of the welfare state.

Varannan-vecka-liv En studie om växelvis boende och barns familjeskapande

Title: Every second week. A study on how co-parented children do family. The aim of the study is to explore children?s day-to-day experiences of co-parenting. It focuses on how the children actively participate in the process of shaping family life and their own childhoods in the context of family change.

Den rådande tolkningen av samma eller likartad verksamhet : Konsekvenser vid generationsskiften i fåmansföretag

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Att leva med en familjemedlem med kronisk obstruktiv lungsjukdom

BACKGROUND: Chronic Obstructive Pulmonary Disease (COPD) is a slow progressive disease affecting the family caregivers by limiting their lifestyle. Subsequently the situation can be experienced as stressful for both the afflicted and the relatives. To easier understand the needs of the caregivers of family members suffering from COPD have, it is important to get an insight into their experience of every-day life, so that medical staff can help, support and promote their health according to their needs. AIM: To illustrate caregivers? experiences of living with a family member suffering from Chronic Obstructive Pulmonary Disease.

Empowerment en vision eller ett faktum? : Personliga ombuds resonemang kring empowerment som arbetsmetod.

The purpose of our study is to examine the case managers reasoning and descriptions of empowerment as a method in their social work from a comprehensively perspective including family members. To manage with this purpose we interviewed two case managers, two clients with mental disabilities and five family members. We have come to the conclusion that the case managers works more consist of advocacy than empowerment. Despite that we have found that the long term goal for the case mangers work is to give the clients tools for empowerment. Our results also show that the clients feel that they have gained and increased their ability to do things by themselves and to be a part of the community.

Politiska ideal kommer och går, men kärnfamiljen består : en diskursanalys av riksdagsdebatten om vårdnadsbidraget 2007/2008

This thesis takes as its point of departure the Swedish governmental family policy and the debate on the proposed reform ?vårdnadsbidraget?. The supporters of the reform present it as something that will increase the freedom of choice for families and benefit the children, whereas the opponents warn for decreased equality and a return to the male breadwinner-model.From a constructivist perspective, language is closely related to power through defining and ascribing meaning to reality. By applying a feminist political theory on the debate within the Swedish national parliament 2007/2008 and conducting a discourse analysis, the aim of this paper is to analyse which concepts are used and how they construct to what makes a family within the political debate ? is there any difference or similarity between the view of the opponents and the supporters of ?vårdnadsbidraget??The main conclusion of this paper is that even though the political ideal and rhetorical concepts differ between the supporters and the opponents, they still constitute the heterosexual nuclear family as an obvious norm in family politics.

Anhörigstöd : Om tre fruar till personer med demenssjukdom, deras upplevelser av stöd och tre anhörigkonsulenters arbete med att stödja

The paper aims to examine how the wives of men with dementia experience their lives and how they perceive support from the society. The paper also aims to highlight the family care consultants´ work and views on support for families of people with dementia.Three spouses of people with dementia and three family care consultants were interviewed and the results were analyzed using Antonovsky's (1991) three theoretical concepts; comprehensibility, manageability and meaningfulness that comes from his theory Sense of coherence.The results show that the three wives whose men suffered from dementia spend most of their time, effort and energy on their husbands. They do not have time to think about their own needs and what support they feel they could use for themselves. They do not think about themselves as caregivers, they are spouses.Family care consultants are well aware of the importance of meeting and see the relatives in their lives, and denounces the importance of a support designed individually. Family care consultants understand that the most important and the best support society can provide a family care giver is that their close ones are well taken care of and given good care..

Att vara familjehemmets biologiska barn

The purpose with this study is to find out the experience of growing up in a family where the biological parents, has taken the assignment as family child caregiver?s. We have taken the help from the following question formulations to immerse ourselves in the subject. How do the biological children experience their relationship to their parents? How do the biological children experience their relationship to the children who are placed in their home? How do the biological children experience their participation in the family home? How do the biological children experience the need for support from outside the family? We have used a qualitative research method and interviewed six respondents with help from a semi-structured interview guide to get the respondents unique experiences told.

Generationsskifte : Särskilt om gåva och blandade fång

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Oharmoniserad familjerätt i EU : Problematik och lämpliga förändringar ur medborgarnas perspektiv

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

Släktforskare ett nödvändigt ont? En undersökning av bibliotekariers och släktforskares attityder gentemot släktforskning på bibliotek.

The aim of this thesis is to examine how librarians and family historians experience their interaction at the reference encounter, what influences these views and how they affect the service; whether the family historians are aware of these views; which subject knowledge is needed and how this knowledge affects work performance; if there is a need for continuing education, and finally, if the family historians themselves can work as a resource for the library or the librarians? The thesis consists of three parts; in the first a theoretical frame was constructed around the concepts service, continuing education, subject knowledge and attitudes. Role theory was used as a theoretical background to show how expectations influence professional roles. The second part consists of the results given from the qualitative interviews with librarians and surveys with family historians that were performed. In the last part a discussion from the theoretical and empirical information earlier received was made.

Begreppsanalys - en familjecentral med ett folkhälsovetenskapligt perspektiv

Background: This paper was performed by a student in the Public Health Sciences program at the University of Gothenburg as a mandate from the district administration (SDF) Askim-Frölunda-Högsbo in Gothenburg. The assignment was formed on the basis of a need for a new service with a family-centered approach in the form of a family center for families with children aged 6-12 years. The family center will be located in the Frölunda area.Aim: The purpose of this paper was to describe and deepen the understanding of the concept of a family center from a public health perspective. A particular focus was put on interventions that are aimed at children aged 6-12 years.Method: Walker and Avants (2011) model for concept analysisResults: The defined attributes that the analysis led to were the following: Collaboration, Health Promotion, Prevention and Support services and the Visitors. The created model case and the borderline cases showed a clearer picture of the concepts meaning.

Business Intelligence : en diskussion om begreppet och fenomenet

Our aim with this thesis was to closer study business intelligence to be able to present an overview of both the concept and the phenomenon. We have also developed a framework that show how business intelligence can be used effectively. We think that our framework can be of help to under-stand the areas which constitutes the core of business intelligence. We think that the framework we have developed is a good basis for the im-plementation of business intelligence in an organisation and that it also can be of help in the daily business intelligence work..

Anhörigvårdares Upplevelser Av Sitt Vardagliga Arbete

The family and relatives caring of older people in Sweden lies on an old tradition. By legislation the responsibility for the older people has gone through a development from the family to the society. According to the new social service law (2000) it is not that clear that the utmost responsibility lies on the society. According to the social service law ( 5th chapter, 10 §) the municipality should ease things up by giving support and relief for relatives taking care of older people, prolonged ill and function disabled people. The purpose with the study was to examine how the family care givers are finding their everyday work and their experience of the support that the society is giving.

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