The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

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.

The Gift 2.0 - A Museological Study of donations of Objects and its Underlying Motives, is a study in order to explain why people choose to donate items for museums, rather than any other alternative.The empirical study consists of qualitative, semi-structured research-interviews conducted with seven selected curators from various museums, with extensive experience of the subject acquisition. I have chosen to only examine Swedish cultural-historical museums. The hypothesis that I assumed was first and foremost that the heritage sphere is what Pierre Bourdieu calls a field. The reason that people would donate objects to museums, is that the donation itself brings cultural capital to the donor, from people with the same habitus. Since I felt that Bourdieus theory of field, capital and habitus could not explain all the reason why people donate items to museum, my second hypotheses was that certain objects are what Annette Weiner called inalienable possessions, objects that at any cost may not be sold or bartered away.

This essay investigates, on the basis of the medieval letters, diplomas, how the medieval monasticism contributed to the maintenance of the Danish society's gender structures. The theoretical starting points for the study are gender and class structures and Marcel Mauss presented gift - giving theory. Finally, a continuous comparison is made with Catharina Andersson's results in her dissertation, in which she examines the social structure in the Swedish medieval society. The primary material in the study is the Danish diplomas. 41 diplomas were found relevant for this study.

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.

Syftet med studien ?r att unders?ka tio kommuners broschyrer och tre kampanjfilmer som handlar om utsortering av matavfall. Med hj?lp av van Leeuwens (2007) legitimeringsmodell unders?ks vilka legitimeringsstrategier kommuner anv?nder sig av f?r att f? inv?nare att sortera sitt matavfall. Resultatet visar att de vanligaste legitimeringsstrategierna ?r moralisk v?rdering och rationalisering.

Den h?r studien unders?ker hur spr?k anv?nds f?r att uttrycka maktrelationer. Med hj?lp av kritisk diskursanalys analyseras sju f?rvaltningsbeslut fr?n milj?f?rvaltningen i G?teborg, med fokus p? omtal och tilltal, passiva verb, nominaliseringar och modala hj?lpverb. Analysen visar att s?rskilt passiva verb bidrar till att f?rvaltningens agens suddas ut n?r det blir sv?rt att avg?ra vem eller vilka som utf?r en handling. Ansvaret l?ggs ist?llet p? mottagaren med hj?lp av modala hj?lpverb, vilket bidrar till en oj?mlik maktrelation d?r milj?f?rvaltningen inte har n?gra skyldigheter eller krav p? sig, medan mottagaren f?ruts?tts utf?ra m?nga olika handlingar.

Bakgrund: Kirurgi ?r ett omr?de som inneb?r h?g risk f?r olyckor och v?rdskador. I operationssalens h?gteknologiska och utmanade milj? m?ste ett flertal professioner med olika utbildning och ansvarsomr?den samarbeta effektivt. Kommunikationen ?r en av de viktigaste faktorerna f?r ett gott interprofessionellt samarbete.

A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.

The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.

Bakgrund: Tidig graviditetsf?rlust ?r en vanlig men ofta tabubelagd h?ndelse som kan medf?ra djup sorg, skuld och oro hos drabbade kvinnor. De har ofta ett stort behov av emotionellt st?d, tydlig information och ett empatiskt bem?tande fr?n sjuksk?terskan. Detta st?ller h?ga krav p? personcentrerad omv?rdnad.

I samband med en ?kad efterfr?gan och st?rre behov av fossilfri energi kommer storskaliga solcellsanl?ggningar p? mark att spela en allt viktigare roll. Samtidigt kr?vs ett h?nsynstagande till lokalbefolkningen som f?r anl?ggningen placerad i sin n?rhet. Tidigare forskning har visat att b?de ekonomiska, sociala och milj?m?ssiga aspekter g?r att koppla till n?rboendes acceptans.

Modeindustrin st?r f?r n?rvarande inf?r betydande h?llbarhetsutmaningar p? grund av dess skadliga milj?p?verkan. Den h?r studien unders?ker hur blockkedjetekniken kan anv?ndas f?r att ?ka transparensen i modef?retagens v?rdekedja. Genom att utforska blockkedjans potential f?r att fr?mja h?llbarhet och ansvarsskyldighet inom branschen syftar forskningen till att belysa innovativa l?sningar f?r att hantera milj?h?nsyn och etiska metoder. Viktiga aspekter som tas upp i studien ?r bland annat motiven bakom inf?randet av blockkedjeteknik i v?rdekedjor inom mode, hur dynamiken i leveranskedjan och principerna f?r cirkul?r ekonomi p?verkar behovet av ?kad transparens samt vilka konsekvenser inf?randet av blockkedjor f?r f?r h?llbarheten i modesektorn.

Denna rapport f?rklarar och j?mf?r implementering av ekologiskt h?llbara initiativ inom tv? tillverkningsf?retag, AB Somas Instrument och Rexcell AB. Genomf?randet av uppsatsen grundades i en kvalitativ forskningsmetod tillsammans med semikonstruerade intervjuer f?r att samla in data. B?da f?retagen verkar inom tillverkningsindustrin d?r Somas tillverkar ventiler medans Rexcell tillverkar papper. Rapporten utforskar de tv? f?retagens h?llbarhetsstrategier, olika utmaningar som uppst?r under initiativtagande och i vilken utstr?ckning de har n?tt sina m?l f?r ekologisk h?llbarhet.

Grunda mjukbottnar i Sveriges kustvatten utg?r biologiskt v?rdefulla milj?er med funktioner som n?ringsoms?ttning, erosionsskydd och viktiga livsmilj?er f?r fisk. Trots detta ?r dessa habitat kraftigt hotade av ?kad exploatering kopplad till bebyggelse, turism och infrastruktur. Studien syftar till att unders?ka hur svenska kustkommuner hanterar skyddet av grunda mjukbottnar i f?rh?llande till befintlig lagstiftning och nationella riktlinjer.