Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

A comparison of strategic alliances and mergers & acquisitions and their impact on shareholder value has been done. By using an event study methodology, the announcements of these strategic approaches has been analysed in order to understand which strategic approach affect shareholder value most favourably..

A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..

Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

This survey, Let them kill each other, has its aim and purpose to analyze how two of Swedens biggest tabloids, Aftonbladet and Expressen, reported about the Dayton agreement (also known as Dayton Accords, Paris Protocol and Dayton-Paris Agreement). To do so we analyzed both editorials and regular articles from 1995-10-09 to 1995-12-16. We discovered that the main opinion, both regarding editorials and articles, had a negative posture about the possibility for the partners to come to an agreement, and also later on, for the agreement to persist. We also found that the majority of the articles and editorials indicated a plain portrayal of whoever was the ?winning? and ?losing? side of the agreement..

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

The thesis examines the crisis that the Swedish-flagged merchant marine underwent in the 1990s, that resulted in a narrow market for the Swedish-flagged fleet. In order to save the industry, the TAP- agreement was created, consisting of three parties, government- market and interest organizations.  Purpose in this thesis, is to exam how the TAP-agreement was carried out in relation to the parties, and how it correlates in relation to how the global political economy affected the Swedish maritime politics. Two questions are presented. Is the TAP agreement an expression of Swedish corporatism?  Which aspect of Global Political Economy is characteristic for the TAP agreement? A case study is preformed in three steps. The different parties of the TAP-agreement have been interviewed.  A comparative study of two Swedish crises has been performed, in order to establish the correlation between them, in regards to corporatism.  A survey, with the aim to pinpoint which aspect of Global Political Economy is characteristic of the TAP agreement. Findings in this thesis are that the TAP-agreement was designed through corporatism, and that the most important aspect of all, the Swedish flag was worth saving, for all parties. .

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

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.

Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their liability..

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

Trots principen om avtalets subjektiva begränsning kan det finnas skäl till att utöka ett aktieägaravtals verkningar mot förvärvande tredje man för att skydda beaktansvärda intressen. Då rättsläget är oklart är det av intresse att undersöka huruvida en tolkning med laganalogins hjälp mot sakrättens samt skiljerättens område kan klargöra rättsläget.För att ge läsaren tillräcklig bakgrund för analysen beskrivs rättsläget vad gäller aktieägaravtal och de bakomliggande teorierna rörande den analogiska tillämpningen. Därefter analyseras undantag till avtalets subjektiva begränsning, varefter en diskussion följer där frågan huruvida analogier kan dras besvaras.Resultatet av denna framställning är att en analogisk tillämpning kan göras mot de två undersökta rättsområdena, dock endast i begränsad utsträckning vad gäller skiljerättens område. En kombinerad applicering av möjliga analogier från sakrättens och skiljerättens områden på aktieägaravtal leder till ett resultat där aktieägaravtalets bundenhet mot både förvärvande tredje man samt kvarstående parter klargörs..