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.

The background to this paper is the fact that many products are demonstrated to show the consumer value of the product. This is generally the fact when it comes to agricultural products, such as tractors. The growing number of models makes this even more import for the retailer to perform a demonstration that really catches the interest of a prospect customer. One problem is that these demonstrations are expensive and many small retailers have difficulties to afford demonstrations of every model. Together with Åhmans Traktorcentrum AB a market investigation was conducted. The company has its primary sales area in the region of Östergötland and north part of Småland. Åhmans Traktorcentrum AB is a John Deere dealer.

Vi har valt att inrikta oss på småföretag, och hur informationen från deras ekonomisystem används i samband med beslutsfattande, vi har även tittat på om det finns andra informationskällor som beslutsfattarna använder sig av än de formella som till exempel ett ekonomisystem utgör. I problemdiskussionen framgår det att den formella informationen påverkas av den informella informationen. För att skapa en inblick i hur informationsanvändandet vid beslutsfattande såg ut valde vi att göra fyra fallstudier på småföretag. Metoden som användes i denna studie var av kvalitativ karaktär samt i form av en fallstudie. För att samla in empirin till denna studie gjordes personliga intervjuer med Vd:n i de olika företagen.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

The main purpose with this master's thesis was to develop a survey with the intention to examine what expectations the JM AB:s customer had on a future garden and also to discuss if the lawn has a symbolic meaning in gardens. The lion's share of the thesis is based on a survey, aimed at people in the company's customer database. The intention was to examine what expectations they had on their future garden and if their expectations were met when they later bought a house from the company. The work also consists of interviews and visits to areas with newly built homes. I interpreted the result from my surveys as the lawn on its own being is a strong symbol for a garden and also signals a social status of the owner. To the company the pre made lawn on a role is a way of saving time and easily achieve what the customer request. The company wants to create a concept of a "preset-garden" that meets the company's vision as well as the expectations of the customer.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

To have a forest area close to the city is of great importance for the city population?s well being. Children develop their motor skills, concentration and imagina-tion and the adults have a place to shake of the stress from work. Forest areas are used to exercise at, play in and to find a moment of peace and silence. The urban forest and the old farming pastures at Markussonvallen and Per-Isakssonvallen already has natural assets worth to preserve and a great potential to create more. The goal is to develop a forest with a variation of tree species and ground vegetation that will appeal to the human senses and different animal species such as birds, insects etc.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

Stockholm has in recent years experienced a strong population increase but despite that fact, the demand for housing has not been followed by enough housing contracts. According to forecasts, growth in population will further be continued upward. With more condominiums than rental units on the market, new apartments are too expensive to live in. This creates unsustainable problems for those in lower classes of society. Creating a housing market in the periphery of Stockholm is not sustainable from a social perspective.

Många projekt misslyckas och en av anledningarna är dålig styrning av projektet i allmänhet och inom IT branschen i synnerhet. Baserad på kritik av de traditionella metoderna under de senaste åren, så har det uppkommit flera lättrörliga metoder som kallas Agila metoder. Scrum är den mest kända Agila metoden som används idag. Metoden lovar goda resultat, men i en artikel ur tidningen Computer Sweden (feb 2009) står det ?siffror visar att nio av tio Scrumprojekt misslyckas?.

Title: future demands for office spaceLevel: Final assignment for Bachelor Degree in Facility ManagementAuthor: Rickard Blomkvist & Nils WilanderSupervisor: Lars SteinerDate: 2012-05Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?Issues used:What should property owners do to meet the new requirements of modern businesses place on the premises?How does the new work in the companies they use their premises?What is a good office today? Method: we used qualitative interviews to get answers to the issues.Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving.

To reconstruct a building is a long-term investment for farmers and it is important that people with different qualifications are involved at an early stage for making the system adapted to the animals as well the animal keeper. Therefore, ethologists who can contribute with their expertise are needed to design the system and get it to function well for the animals.A Swedish farmer who planned to rebuild her stall for tied dairy cattle to a loose-housing system for recruitment heifers for milk production asked me as an ethologist to find a system which can be fit to her existing tie-stall barn for 30 dairy cows, considering the animal needs in terms of movement, social interactions and play behaviors, and to theoretically compare the system with other systems with respect to the behaviors mentioned.The theoretical comparison between different systems was made through a scientific literature review.In agreement with the animal keeper I set out to fit a system with feeding cubicles, a system with cubicles and a system with deep straw bedding to the barn. After measurements were taken and preliminary drawings were outlined it was found that only the feeding cubicle system was possible to fit to the barn.The space provided will limit the animals to perform some playing behaviors. To decrease aggressive interactions between animals even thought a limiting area it is possible to provide partitions between resources animals compete around to prevent that more than one animal can get success to the resource at a particular place at one time. To increase the animal movement in the system the water trays were moved to the outer wall instead of kept in contact with the stalls.Although this report provides guidelines for rebuilding, other competences regarding building construction and a pre-test of the suggested building solution according to Swedish legislation are needed before the rebuilding can start.The results are directed mainly to the owner of the barn, but the literature review can be used by other cattle farmers and might bring increased understanding of the possible effects of different building solution on the animals..

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

This thesis analyses the prerequisites, profitability and competitiveness of eucalyptus plantation on the Iberian Peninsula and in Brazil. The thesis has a macro perspective and analyses a typical hectare of eucalyptus in each studied region. A survey methodology was used as a strategy to cover a broad perspective using expert respondents. The regions studied on the Iberian Peninsula were the ones found suitable for eucalyptus plantations from an economic point of view. The studied regions were Huelva in the South West of Spain, Galicia in the North West of Spain and Portugal.

Approximately 4000-5000 hectares, of SCA´s forest land area in Västerbotten, are in need of pre-commercial thinning (PCT) every year. Within the management district, the areas annually treated with PCT must increase, in order to decrease the area with an urgent need for PCT. This can be done by employing more forest workers or entrepreneurs, by mechanized PCT or by an extended season for PCT. Positive experiences from a private forest owner, who started to carry out PCT when the first snow came and then continued for several months, gave an idea to investigate the possibilities to prolong the season of PCT. The purpose of this experiment was to compare PCT carried out when there was snow on the ground with PCT performed when there was no snow on the ground.