In family firms altruistic effects can arise in order to preserve the Ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

This study has focused on obesity prevention efforts in schools in the United States of America. The study was conducted in two states, Oklahoma and New Hampshire. In New Hampshire, the study was focused on more minor efforts which were the "CSHP", HEAL, Early Sprout, FIT, AFHY, 5210, and Kids CATCH Club. In Oklahoma, the focus on the study was on the program It's All About Kids.Method: Unstructured interviews and observation, analysis from an national policy document. A total of seventeen interviews conducted, seven of them in New Hampshire and ten in Oklahoma.

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international Ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

SCA is the largest private owned forest owner in Sweden, with an Ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

Arbetets utgångspunkt var att Logosol AB gav oss uppdraget att optimera deras förpackningslösningar ur kostnadssynpunkt. Vi insåg tidigt att det skulle bli omöjligt att genomföra en optimering då relevant information saknades och sannolikt alldeles för tidskrävande att ta fram. Detta ledde till att uppdraget övergick från att handla om en optimeringsansats till att skapa ett kostnadsbaserat kalkylunderlag som tillåter en jämförelse mellan olika förpackningsalternativ. Vi koncentrerade oss på två produkter som båda var representativa för en stor del av företagets produktsortiment. Då förpackningar måste köpas in tänkte vi utvärdera om TCO (Total Cost of Ownership)-ansatsen skulle vara lämplig för ändamålet.

The essay deals with the understanding of the two key concepts from Sein und Zeit (SZ) mentioned in the headline, including a debate on the issue of das Man in Inquiry: an Interdisciplinary Journal of Philosophy. It is noted that reading SZ involves being simultaneously written by the work in a process of reciprocity; this entails a questioning of alleged possession of this or any work, it having been made accessible to the public by its publication.Das Man, as a concept for inauthenticity, needs a counterpart for authenticity, which in SZ is provided by Eigentlichkeit, Self-Ownership.This comes into existence via ?being-towards-death?, where the caring being, as a being of possibilities, encounters its ultimate possibility death which is also the end of possibilities.The Inquiry debate, the main contenders of which were Hubert Dreyfus and Frederick Olafson, hinges on the question whether das Man should be understood primarily as ?at bottom a deformation of Mitsein? (Olafson) or ?the conformity necessary for the institution of collectively intelligible social practices (Dreyfus, in the words of his advocate in the debate, Taylor Carman). Both sides, however, give evidence of misreadings of SZ of a kind that call for an explanation. The proposal is that this could be given in an analysis of such a rhetoric of polemics that transforms SZ into a state of Vorhandenheit when making it an object of investigation by the contenders rather than such a tool for being-changed that is mentioned above.The relation between the two aspects of das Man, as oppressive know-all or as forms of established truth for Dasein, remains unsolved, however.

Purpose:The purpose of this study is to improve the knowledge regarding how entrepreneurial companies act and behave in relation to human capital, by studying their decision-making process for human capital investments. Furthermore this study shall enrich the understandings for how their way of handling human capital investments might change over time along with the development, growth and aging of the company.Methodology:For this case study the authors have chosen a qualitative approach. The authors have collected the empirical data by interviewing the CEO?s of six different entrepreneurial companies. To be able to process and analyze the empirical data the authors have used various theoretical frameworks and also previous studies.Theoretical framework:The theoretical framework brings up human capital and its importance, but also its role in the entrepreneurial company.

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingOwnership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.

Although Dan Andersson (1888-1920) is considered perhaps the most important of the early Swedish workingclassauthors, there has not been much research on his work. Through a perspective based on critical whitenessstudies, intersectionality and existential phenomenology, this thesis performs a close reading of Andersson?sKolarhistorier (1914) and Chi-mo-ka-ma (1920) in order to map the discursive formations of whiteness andblackness in the texts, as well as to expose how these formations interrelate with that of humanhood.Since an underprivileged situation of oppression and poverty is the point from which the fictional worldunfolds in both Kolarhistorier and Chi-mo-ka-ma, whiteness is not an existential style within close reach for thecharacters. In Kolarhistorier the charcoal-burners claim themselves as ?weary of whiteness? and accordingly thetext establishes what the thesis reads as a realm of blackness where the black, male body becomes a locus ofpleasure instead of despair.

Background: Around the world, markets deregulates, which leads to increased competition. Meetings between the consumer and the employees of a company determine how the customer perceives the company and / or its brand. This has result in that many companies have realized the importance of internal using the same marketing skills that are used externally. In 2009, pharmacy market went from being a monopoly market to be a regulated competitive market.Problem: Is there any internal conditions for a private company, whose culture and structure was formed under a state monopoly, to create a strong corporate brand?Purpose: The purpose of this paper is to, through a case study, analyze and evaluate the internal marketing in a company which has undergone a change of Ownership and retained the same staff.Method: Through interviews with key personnel and staff , data was gathered for the case study, which means that the method is qualitative.

Background: Thanks to the globalization and the EU the international trade is growing faster than ever and companies are able to change Ownership across the borders of the nations. Today one can talk about global marketplace with a deeper integration of the economies of the world. The rapidly growing list of mergers of Swedish companies since the last 10 years indicates that the global companies of today is using mergers as a strategic tool for continue their growth. However the number of unsuccessful mergers is big. The need of understanding and knowledge about different cultures is growing in the global business climate of today, since the collaborations across de national borders are increasing.Problem formulation: Which international strategies are fortunate in international mergers with Swedish companies?Purpose: The purpose is to analyze the integration of the three mergers; Vin&Sprit ? Pernod Ricard, Astra - Zeneca and Telia ? Sonera.Method: This study is a case study with a qualitative approach.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example Ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

In a recently published official Report from the Swedish Government (SOU 2010:73) a leg- islative proposal has been introduced. Its main purpose is to prevent parallel registrations of ships that are bareboat chartered to other countries. The legislative proposal claims that by preventing parallel registration of ships the Swedish Maritime Code will better corre- spond with the UN convention on the law of the sea.The UN convention on the law of the sea clearly states that ships are forbidden to fly two flags. There is however no restriction concerning parallel registration, simultaneously, in two registers. A ship that is bareboat chartered out from Sweden does not fulfil criteria re- quired in order to be deregistered, according to the Swedish maritime code.

This thesis examines the established theories on the phenomena of merger of equals. In contrast to an acquisition, a merger of equals is complex since the very nature of it entails that none of the involved parties are in control. Merger of equals are therefore viewed as one of the most difficult types of partnership and data show that over fourty percent of all mergers fail to achieve their targets. Still, research on the phenomena is limited. The main purpose of this thesis is to analyse the implicit factors to why a merger of equals fail.