This study examines whether the ownership structure of Swedish firms contributes to explain the variations in executive pay. A regression analysis was performed on 102 companies listed on the Stockholm Stock Exchange. The analysis suggests a negative relationship between ownership structure and executive pay after taking company profitability and size into account. The result is in line with previous studies and the agency theory. This indicates that large shareholders have a stronger position in Swedish companies or that large shareholders monitor the management to a larger extent, rather than providing incentives.

AbstractTitleOwnership apartments - The success that got lostDate of seminar2011-05-27Course/ProgramBachelor thesis/Construction and Real Estate Business ProgrammeAuthorsAnna ÅbergMarie Louise Homayon NejadMentorSven-Ola CarlssonExaminerGunnar WramsbyBackgroundThe 1st of May 2009 the government introduced a new accommodation form called ownership apartments. The government´s intensions were to give the individuals more influence in their housing, to increase the variety of accommodation and thereby create a freedom of choice when selecting their housing. They also saw opportunities to reduce segregation and increase the total production of houses and or apartments with this new type of ownership. The introduction was supposed to give the building companies a possibility to build with a new type of ownership and thereby create new and an increased number of projects for the future. This new accommodation form has however not gained the penetrating power that was expected.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

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 Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

This work is a GIS study of fishing rights distribution between different categories of ownersand properties in the Stockholm Archipelago. The purpose was to create basic data used toestablish fishing laws and restrictions within the Stockholm County.Stockholm?s archipelago consists of a unique environment and is the natural life andreproduction environment for ? of Sweden?s reproducing fish species. The increasingpressure from fishing, tourism and weekend population increases the need for an efficientfishing administration to prevent impoverishment and to ensure the biological diversity inSwedish fishing waters. There is an increasing need to review fishing administrationmethodologies, as well as studying the categories of ownership and properties located insensitive areas and areas influenced by physical disturbances in order to establish effectivelaws and restrictions.The Swedish fishing rights for an area are currently not connected to the ownership of theproperty to which it belongs.

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.

The purpose of this thesis is to describe property definition and special boundary demarcation and to analyze the differences between the two cadastral procedures. Property boundaries, especially unlawfully determined boundaries created through unofficial parcelling, can create conflicts between landowners and make it diffi-cult to know which land that a property contains of. It is possible to clarify the boundary conditions through a property definition or through a special boundary demarcation re-establish boundary marks.The methods used are: (1) A literature review to collect background information, (2) A case study to summarize court cases and (3) A questionnaire study to collect opinions from cadastral surveyors.The result is summarized in two comparisons. Firstly between restoration of landmark and special boundary demarcation (which replaced restoration of landmark in a legislative change in 2010), which demonstrated that the change in the law is considered positive because special boundary demarcation gives a legal effect on the boundaries. Secondly between property definition and special boundary demarcation which demonstrated that the two procedures are similar to each other.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

International conventions signifies international trade, which in itself would be ineffective if there were no dispute settlement mechanisms. This essay intends to examine how dispute settlement mechanisms between states have developed over the years and a large emphasis is placed on the World Trade Organizations (WTO) Dispute Settlement Body since it?s had great significance for the efficiency of international law. In order to show the need for dispute settlement mechanisms, a background to the conventions that have called for the development of the DSB is in order. This essay focuses on Intellectual Property Rights (IPR), and the agreement that currently regulate intellectual property rights, Trade Related Aspects of Intellectual Property Rights (TRIPS), but also its connection to the DSB.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

ABSTRACT Title:                                   Leadership within property managementCourse:                              Bachelor Dissertation - LeadershipAuthors:                            Isabell Andersson och Marlene LundqvistAdvisor:                             Ingemar WictorKeywords:                         Leadership, property managementProblem formulation:   How can managers within property management lead their employees to achieve company goals?Purpose:                           Our purpose was to identify similarities and differences between different property managers? way to lead their employees.Theoretical framework:    In our study, we have chosen to use the four basic theories which we found most relevant to the subject after studying literature in the field of leadership and leadership within property management. In the theoretical framework we discuss theories such as practical leadership, motivation and commitment, service quality and communication which are all important components for succeeding with an effective leadership according to O'Reilly et al. (2010).Methodology:                   We have conducted a qualitative study with an intensive format and a deductive approach. The empirical data were collected through six interviews in which we interviewed three managers and a member of each managers? staff within property management companies.Results:                             In our research we have reached the conclusion that all our respondent managers are working to motivate their employees and communicate with them in order to guide them towards the company goals.

The future of the forest owners? associations are intimately coupled to the development in family forestry. Forecasts have been made that predicts that the number of forest properties for sale on the open market will increase as the interest among the children of the property owners is considered to decrease. The associations are also affected by continuing individualism in the society which may affect attitudes to as well as interest in membership. The objective of this study was to study the attitudes among grown-up children of members in a forest owners association towards overtaking the forest property as well as membership in a forest owners association.