Sök:

Sökresultat:

1712 Uppsatser om Family ownership - Sida 3 av 115

Cypern-målet : Upplägget, lagstiftningen och konsekvenser

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Upplevelser av att leva med övervikt : En systematisklitteraturstudie

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

Ägarlägenheter : - succén som försvann

AbstractTitleOwnership apartments - The success that got lostDate of seminar2011-05-27Course/ProgramBachelor thesis/Construction and Real Estate Business ProgrammeAuthorsAnna ÅbergMarie Louise Homayon NejadMentorSven-Ola CarlssonExaminerGunnar WramsbyBackgroundThe 1st of May 2009 the government introduced a new accommodation form called ownership apartments. The government´s intensions were to give the individuals more influence in their housing, to increase the variety of accommodation and thereby create a freedom of choice when selecting their housing. They also saw opportunities to reduce segregation and increase the total production of houses and or apartments with this new type of ownership. The introduction was supposed to give the building companies a possibility to build with a new type of ownership and thereby create new and an increased number of projects for the future. This new accommodation form has however not gained the penetrating power that was expected.

Det ansiktslösa ägandet, en pådrivare av utdelningar?: En studie i hur det institutionella ägandet påverkar svenska börsbolags aktieutdelningar

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

"De blir mer som en bifigur" : Familjehemssekreterares resonemang och agerande gällande biologiska barn i familjehem

The aim of the study was to understand how the family home secretary reasons and thinks and how they express themselves in their actions towards the family home?s biological children. The method used is qualitative semi-structured interviews, involving six family home secretaries from four different municipalities. The results were analyzed with the help of two theories ? the theory of grassroots bureaucracy and the sociology of childhood theory.

Enkätundersökning till Älvdalens Besparingsskogs delägare

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

Årets gränsbelopp : Vem kan betraktas som ägare vid årets ingång

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

Vilka faktorer har inverkan på motivationen, utifrån fastighetsmäklareperspektivet? : Ändras de här faktorerna under mäklarkarriären?

The aim of the study was to understand how the family home secretary reasons and thinks and how they express themselves in their actions towards the family home?s biological children. The method used is qualitative semi-structured interviews, involving six family home secretaries from four different municipalities. The results were analyzed with the help of two theories ? the theory of grassroots bureaucracy and the sociology of childhood theory.

Familjens livssituation när ett barn i familjen har cancer - en litteraturstudie

Background: When a child gets cancer it involves the whole family. The view of family focused care has change over the years. It has been shown that the family needs support to manage their life situation, when their child is ill. Aim: The aim of this study was to illustrate the family?s life situation, when a child gets cancer.


Agentkostnader, ägande och utdelningar : en studie om sambandet mellan ägandet och utdelningar i Sverige

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

Ansiktlösa parasiter : En studie av institutionernas passiva ägande

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

En jämförelse mellan två släktarkiv : Ordnandet och förtecknandet av det Gardtmanska och det Hamnströmska släktarkivet

For my advanced degree in archival science, I have organised and catalogued two family archives; man Family Archives ("Gardtmanska släktarkivet") and the Hamnström Family Archives ("Hamnströmska säk- tarkivet"). Though both could be labelled "family archives", there were many differences between the two. The Gardtman Family Archives contained the records of several family members from a period of several centuries, spanning from the early 17th century, to the early 20th century. It was by far the larger of the two archives. A substantial part of the records consisted of documents regarding various agricultural estates the family had owned or been involved with in one way or another.

Ett vittert fruntimmer. En studie av boktryckaränkor och speciellt fru Fougt

The purpose of this Masters thesis was to examine women printers conditions in Sweden from 1483 to 1883. Women printers usually inherited their printing businesses from their husbands. We wanted to examine the circumstances surrounding women printers, how they managed to keep their companies and for how long. Of these 108 women we also wanted to focus on one in particular, Mrs Fougt. Mrs Fougts ownership of Kongl.

Närståendes upplevelser av stöd i den sena palliativa fasen

Family members need a great deal of support during palliative care. It is vital for the family that nursing contacts are accessible all day and night. The nurse can support the family members by sharing a professional knowledge and adapt the information to the recipient, by being present and also encourage them by not only focus on death. The support should be adapted to each individual and also have the possibility to be adjusted in each case. The aim of the study was to illustrate family members experiences of support in a late stage of palliative care.

<- Föregående sida 3 Nästa sida ->