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2247 Uppsatser om Owner structure - Sida 48 av 150

En studie om skillnader i statliga och privata bolags hållbarhetsredovisningar

This study examines differences between private and state-owned companies' sustainability reports for the year 2010. Three state-owned companies and three private companies in three different industries have been examined. An effort has been put to explaining if differences are related to the owner or to the industry. The basis for this is that the state owned companies are required to present a sustainability report according to shareholder demands, while the private owned aren?t obligated to present their sustainability efforts.The study has a qualitative basis, and empirical data have been collected by the authors.

Vilande Bolag : Beskattning av fåmansföretag

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Den icke-monetära nyttans betydelse för prisbildningen på skogsfastigheter : en intervjuundersökning

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.

Att måla läppstift på grisen: En fallstudie om den interna interaktionen mellan Inköp och Miljö i arbetet mot hållbar utveckling

During the last years, the importance of sourcing in firms has increased. Globalization, fierce competition and an increased level of outsourcing are common explanations to why firms have highlighted the potential to realize savings and the value creation that the Purchasing department can generate. One trend that follows in parallel with globalization is an increased pressure from society on firms to take responsibility for the impact that its products and services have on the environment. This responsibility creates even more attention as outsourcing involves trade with suppliers in low wage countries, where the level of environmental and social responsibility is not always satisfying. The Purchasing department, the firm?s interface with suppliers should therefore, together with the firm?s Environmental department, play a key role in the firm?s contribution towards sustainable development.

Effektiv förvaltning och sökande politiker : Organisationsfo?ra?ndringars inverkan pa? kommunal demokrati, en ja?mfo?rande studie av kommunerna Mo?nstera?s och Mo?rbyla?nga.

This is a study of democracy on the local level. It?s a comparison between the municipalities of Mo?rbyla?nga and Mo?nstera?s in the region of Kalmar in Sweden based on most similar design. The question is if the structure of the political organisation affects the quality of democracy, with focus on the reorganisaton in Mo?rbyla?nga and the quality of the political process.

Doften av ?Kvinna? : Symbolik och begär i Zolas Nana

An analysis of Zolas Nana focusing on male desire. Through a study of the narrtive structure and the polemic relation between the concepts of ?Nature? and ?Culture? it is shown that opposing ideologies are imbedded in the text. Nana is a symbolic character, in large, a myth created by male desire that eventually becomes a manifestation of that desire. At the same time, however, the character Nana evolves from being a mirrored image of male desire into a more stable and real individual and this process is also an answer to when and why she dies,underlining the fact that she initially was a creation emanating from male desire and in losing those symbolic functions she loses her function in the novel..

3:12-reglerna : Tillämpning av löneunderlagsregeln

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Flustret : en nattklubb utomhus

Flustret is a restaurant and an entertainment place situated by Svandammen in Uppsala. It all began in 1842 as a café serving coffee, tea, chocolate and pastry. During the years the building has had numbers of different owners. The owners of today are running Flustret in a same friendly spirit that has been characteristic from the beginning. The buldings history is now approaching an age of 165 years. Throughout the years different historical layers have been placed on top of each other, leaving a layer of patches.

Possibilities for, and attitudes towards, a potential reintroduction of wild forest reindeer Rangifer tarandus fennicus Lönn. to parts of Sweden.

AbstractThe wild forest reindeer is a subspecies of the reindeer. Wild forest reindeer earlier had awide distribution range in Sweden, but it was extinct in the middle of the 19:th centurybecause of extensive hunting. In Finland, the w.f.reindeer was extinct a few decades later bysimilar reasons. Later they migrated back to the eastern parts of Finland in the middle of the20: th century. Around 1980, the w.f.reindeer was actively rentroduced to western Finland,and there the population has had a positive development.

En utredning om effekterna av Skogsstyrelsens röjningsrådgivning

This is a study on the outcome of the Swedish Forest Agency´s mission to provide individual advice to private land owners about precommercial thinning. The study was conducted in Sala municipality and included forest owners that had received private individual advice from a Swedish Forest Agency consultant as well as forest owners that had not received individual advice. One of the central issues was to make comparisons between these two groups. The survey was carried out by telephone interviews combined with a smaller field study. The questions were designed to provide information about to what degree the forest owners had been affected by the advice and if there had been a change in the way in which precommercial thinning was performed. In terms of the amount of precommercial thinning that had been carried out, no statistically significant differences were found between the two groups.

Säker grannupptäck i IPv6

The IPv6 protocol offers with some new functions, one of them is auto configuration. With auto configuration it is possible for nodes, i.e. hosts and routers, for automatically associated with IPv6 addresses without manual configuration. Auto configuration it is another protocol as it uses Neighbor Discovery protocol (ND) messages (ND is mandatory in the IPv6 stack). The main purpose of ND is that nodes can discover other nodes on the local link, perform address resolution, check that addresses are unique, and check the reachability with active nodes.There are exactly the same vulnerabilities of IPv6 as IPv4 and is now exception, ND if not properly secured.

Arkitektonisk kvalitet med fokus på skönhet ? En fallstudie av hyresgästers betalningsvilja för skönhet i Garnisonen

In the Real Estate market there are a large number of commercial properties with offices. As acompany or business you are faced with many decisions when choosing your office space.This bachelor thesis examines the concept of architectural quality with focus on beauty and itsvalue for office tenants. The ambition is to find out if beauty is a decisive factor in theselection of office and if there is a willingness to pay for it.The selected question is studied in a case study of Garnisonen where tenants, a propertyowner and an architect are interviewed, all with connection to the examination object.Garnisonen is well suited as a case study because it is Stockholm's largest office complexwith buildings from three different architectural eras. Tenants in the survey represent allarchitectural styles and have different industry affiliation.As a theoretical framework a literature study is presented where the importance of beauty forthe individual, the built environment and society are treated, and also how the office can beused for branding purposes. The interviewees? views of beauty and their opinions on beauty atwork in Garnisonen are presented in the results.

Publika private equity-bolags påverkan på styrningen av sina portföljföretag. En fallstudie av styrmekanismernas utveckling under ägarperioden.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Jämförelse mellan renskötsel och betesbaserad fårskötsel

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

De talar av erfarenhet : uppfattningar om begreppen demokrati och diktatur hos vuxenelever med utländsk bakgrund

I have in this study examined, through qualitative interviews, how adults with foreign background that are pupils in adult education in Sweden, understand the concepts democracy and dictatorship. Their expressed understandings have been compared with their former life experiences as well as with the aim of the social studies to create a qualitative understanding of essential social concepts. My starting point is theories about the adult in leaning processes. It has been assumed that the adult interprets the world much through former life experiences. I have also relied on the idea that having a qualitative, more scientific, understanding of essential subjects is important for the adult as a member of society and participator in the on-going political debate.

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