When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Under senare år har verkställande direktörer omsatts i allt snabbare takt. Fenomenet kallas för VD-karusellen och syftar till att verkställande direktörer får ta allt större ansvar för utvecklingen på börsen. Marknaden i sin tur värdesätter den verkställande direktören vilket skapar reaktioner vid successioner. Detta kan anses paradoxalt eftersom den verkställande direktören påverkar hur marknaden värdesätter honom/henne.Syfte: Utifrån teorier och tidigare management forskning avser studien beskriva hur marknaden reagerar på successioner. Detta kombineras med hur företagen presterar efter successionen är genomförd.

Enligt Plan- och bygglagen är samrådet en obligatorisk del i en planprocess. Efter att ett samråd har hållits ska de inkomna synpunkterna sammanställas i en samrådsredogörelse. Samrådsredogörelsen blir då en del av planhandlingarna för det aktuella planområdet. I det här kandidatabetet granskas och undersöks hur en samrådsredogörelse skrivs. Det tar sin utgångspunkt i Plan- och bygglagen, i både den nuvarande och i regeringens proposition till en ny Plan- och bygglag.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

This thesis constitutes a long term (100 year) ecological landscape management plan for the estate Götebo 1:5. The estate is situated close to Gothenburg and is owned by Skogssällskapet. The planning has been made by dividing the estate into different areas (zones). In each zone one of the goals nature conservation, recreation or economical yield has been prioritized. Nature conservation is one of the main goals for the forest management plan.

Hur reglering av det offentliga rummet ter sig i sommarstaden. Typexempel Borgholm..

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

In the low-income countries of the world, rapid urbanization and decaying infrastructure results in an increasingly unsustainable situation when it comes to solid waste management. Often, the solution tends to focus on introducing technical advanced interventions based on the conditions of the high-income world. However, this thesis aims to ?nd site-speci?c solutions on solid waste management at a local scale. By taking in consideration of local conditions a customized approach is possible where the solution is not dependent on expensive structural changes.

Klimatfra?gan a?r na?got som diskuteras pa? alla niva?er, o?verallt i samha?llet, a?nda fra?n dagliga matinko?p till teoretisk niva? pa? den internationella arenan. Fra?gan genomsyrar hela samha?llet, sa? a?ven den fysiska planeringen. Klimatfo?ra?ndringen fo?r med sig en stor ma?ngd effekter pa? natur och samha?lle, en av dessa a?r stigande havsniva?.

This is a result of a diploma work in construction engineering. The purpose of this thesis is to investigate the nature of the productivity in a given project and how the Skanska productivity tools were used in this project.Interviews were held among workers and management to get some answers on what affected the work and its productivity. The result of the thesis showed that the productivity tools as propulsion analysis and ?goal cards?, were not used to a wide extent in this project. Furthermore there was almost no feedback for the one who made the calculation and the offer for the project, which might affect the results on projects negatively in the future.Within the project there was a lot of waiting time which affected the productivity.

The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and management control systems. This thesis attempts, through a case study, to answer the question of how management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as management control systems is presented.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Landskapsvårdens hantverk, 15 hp, [2014].

In 2014-2015 a large-scale Ebola epidemic occurred in West Africa. The Swedish Civil Contingencies Agency was given the order to conduct the Swedish response. The purpose of this case study was to investigate the impact on project planning of the three factors: the nature of the crisis, political initiative and developing countries. In this case study the crisis was an epidemic, and the project was initiated by the Swedish Government and conducted in two developing countries. The results were intended to contribute to developed understanding and recommendations for future project managers in similar projects.

This thesis is about language planning in Faeroese libraries as seen from the countrys specific situation, with Faeroese as a mothers tongue, but with great dominance of the Danish language within media. The purpose of my thesis is to examine language planning activities within the library, and the consequences this planning has for the system. Different theories about language planning provides a framework for my model of the library as a linguistic eco-system with actors performing status planning, represented by the government with its influence in cultural politics, the librarian with his or her library tasks and the user with his or her needs. The thesis has a qualitative attempt, and the empirical material consists of different documents about the country and materials from interviews made with seven qualified librarians, employed within general libraries in the Faeroe Islands. The analysis shows that the librarian in different ways promotes the Faeroese language within library activities, and because of the attention paid to the user in the public library he/she influences the librarians planning.

Arbetet har sin utgångspunkt i en beskrivning och analys av den befintliga situationen. Med hjälp av den historiska bakgrunden har analysen fördjupats. Arbetsområdets avgränsning har gjorts med hänsyn till infarternas sträckning och utformning. Förslagsarbetet har varit inriktat på att ge de tre infarterna en egen identitet samtidigt som det ska finnas ett gemensamt tema som är specifikt för Ronneby. Utformningen av förslagen ska förstärka vissa attraktiva faktorer medan annat som inte är lika attraktivt tonas ner. Arbetet är ett idéförslag hur Ronneby som stad skulle kunna göras attraktivare genom vackra, värdiga och funktionella infarter..