This study examines whether the ownership structure of Swedish firms contributes to explain the variations in executive pay. A regression analysis was performed on 102 companies listed on the Stockholm Stock Exchange. The analysis suggests a negative relationship between ownership structure and executive pay after taking company profitability and size into account. The result is in line with previous studies and the agency theory. This indicates that large shareholders have a stronger position in Swedish companies or that large shareholders monitor the management to a larger extent, rather than providing incentives.

Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

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.

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.

Background: Traditionally defined boundaries and borders between organizations are at present being re-evaluated because of new and tougher demands. Today we can see a trend where these boundaries are being lowered or even eliminated when organizations choose to co-operate instead of compete. Purpose: In order to create an understanding for the partner selection process in the newly founded joint ventures between the companies which are building the Swedish 3G Network, the determining factors are being studied. Delimitation: The studies companies are co-operating as network operators but are at the same time competing as mobile operators. This relationship is in the literature described as co-opetition, which will not be investigated in this paper.

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.

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.

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.

Allt fler företag söker sig till nya marknader, vilket leder till att beslut måste fattas om hur expansionen bäst bör ske. En vanligt förekommande etableringsmetod är joint venture, varav uppsatsen kommer att fokusera på de avgörande faktorer som ligger till grund för valet av denna etableringsmetod. För att få en djupgående insikt till valet av joint venture har en fallstudie valts som undersökningsdesign. Detta möjliggör att båda parters syn på de bakomliggande faktorerna erhålls, samt vilka som var avgörande. En modell används som deskriptivt sammanfattar de avgörande faktorerna bakom valet av etableringsmetod, vilka är baserade på utvalda forskares verk.

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.

Som en reaktion på ökad globalisering och teknisk utveckling har antalet samarbeten överorganisationsgränser ökat. När två eller flera samarbetsparter går samman och skapar ett gemensamtbolag benämns samarbetet som ett joint venture, vilket är en vanlig form av interorganisatorisksamverkan. För att kunna dra nytta av de fördelar som ett interorganisatoriskt samarbete erbjuderkrävs en ändamålsenlig ekonomistyrning. Antalet studier rörande styrningen i interorganisatoriskasamarbeten har ökat, men få behandlar den speciella problematik som föreligger i joint ventures, därrelationen mellan ägarna såväl som relationen mellan ägarna och det samägda bolaget skall beaktas.Studien syftar till att utveckla kunskap om vilken typ av styrning som tillämpas i relationerna, hurstyrningen utvecklas över tid och vad som påverkar styrningens utformning. En fallstudie av ett jointventure-bolag genomfördes och resultatet visar att styrningen i den horisontella relationen mellanägarna till övervägande del var förtroendebaserad som en följd av restriktivitet i val avsamarbetspartners.

The aim of this thesis is to study how the form of ownership affects the freedom within an artistic organization such as a museum or an art gallery. I have compared a publicly owned organization, Moderna Museet, with a privately owned organization, Magasin 3. The study is limited to only investigating the area of exhibition activities. A qualitative method has been chosen, and the empirics have mainly been collected through semi-structured interviews.The result shows that the form of ownership affects the freedom. Overall, one can conclude that the missions of the organizations look different, where the privately owned organization is given a greater freedom within their mission than the publicly owned organization.

The way to acquire forest in Sweden from parents has been unequal, men were prioritized over women, which was the traditional inheritance pattern. Research has made this clearer by using gender, which ?values? our stereotypes of sexes and can help us understand inheritance patterns. The gender determined who would inherit but also the form of ownership, praxis, property rights, regulations, power and work invested made by a sibling could influence. The purpose with my study was to find what conditions governed inheritance of forest on the properties I investigated and what influence gender had.

Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock companies. Some legal experts claim that the Sales Act (Köplagen) is applicable, while others claim that the rules for promissory notes (Skuldebrevslagen) should apply. This distinction is of great significance regarding the extent of the vendor's liability. According to Skuldebrevslagen the vendor's liability is rather limited, while Köplagen enjoins the vendor a more extensive liability.A transfer of a joint stock company brings about great economical risks, both for the vendor and for the purchaser.

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.