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318 Uppsatser om Succession of ownership - Sida 4 av 22
Gränsöverskridande arvskiften : En analys av domsrätts- och lagvalsfrågan med beaktande av EU:s förordning nr 650/2012 samt dess förhållande till tredjestat
In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.
Total Cost of Ownership -Revealing the true cost of owning and operating equipment
Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.
Kollektivtrafikens idé : ägandeförändringar i Stockholms samtrafikhistoria
This thesis is about the idea of public transport and the discussions stirred in the media during changes in ownership. More specifically it is a study of the historical situation of Stockholm, Sweden, where the periods chosen are the 1910s, 1960s and 1990s.During the 1910s Stockholm?s first and largest tram company was taken over by thecity, and a period of public ownership began, which in the 1960s changed form whenthe county council took over the city?s principal authority and formed the politicallyadministered company SL (Storstockholms Lokaltrafik, Greater Stockholm LocalTransit Company). Between these periods the word kollektivtrafik (public transport)was established in the Swedish language. This study describes and compares the ideasconcerning the phenomenon of public transport.The aim of the study is to analyse the ideas, values and ideals concerning public transport in the media, defined as newspapers.
Att handla till underpris genererar vinst, men fo?r vem? : En studie av underprissatta bo?rsintroduktioner och a?garstruktur pa? Aktietorget
Risk-free profit sounds appealing. The opportunity to arbitrage exists. Investments in underpriced IPO:s can generate profit, but for whom?Previous studies have shown that underpricing is a common phenomenon. This study intends to investigate whether underpricing and the arbitrage opportunity exists on Aktietorget which is a smaller venue.
Att styra eller leda - En studie av rollfördelningen mellan styrelse och VD i strategiutvecklingen i svenska börsnoterade företag
Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..
Flykten från landsbygden ? en kvantitativ innehållsanalys av mångfalden i det lokala nyhetsmaterialet i Arbetarbladet och Gefle Dagblad
Title: A Rural Pluralism Abandoned ? A quantitative analysis of the diversity in the local news content in Arbetarbladet and Gefle DagbladAuthors: Kalle Berg, Viktor Johansson och Francisco Ramirez Franzén.Subject: Undergraduate research paper in journalism studies, Dept. of journalism,media and communication (JMG) Gothenburg UniversityTerm: Autumn 2013Supervisor: Jonas Ohlsson, JMG, Gothenburg University.Pages: 47Purpose: The main purpose of this study is to examine how diversity in the news content changes when two competitive newspapers, in this case Gefle Dagblad and Arbetarbladet, is brought in to the same media company.Method: Quantitative content analysis.Procedure: 4 930 articles from a study period of three weeks during the years of 2001,2004, 2008 and 2012 has been coded into different variables and analysed from the perspective of diversity and media ownership concentration.Results: The main result is that since the two newspapers were incorporated in to the same media company there has been a change in the diversity of the news content. The aspect of which geographical regions, covered by the liberal newspaper Gefle Dagblad, show a tendency that Gefle Dagblad concentrate their news coverage to the main region, the municipal of Gävle..
Härjedalens fjällängar ? en flygbildsstudie över igenväxningen av subalpina ängar
Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Landskapsvårdens hantverk, 15 hp, [2014].
Äganderätten eller allemansrätten : En studie av hur små och medelstora markägare i mellersta Sverige skyddas av rättssystemet vid markpåverkan orsakad av tredja man
The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.
Skogen Brun : ett nedslag i västsvensk skogshistoria
After the last is age there was a long period when there was no shortage of forest for peoples needs. People living in Sweden could use the forest resources at their will. Around 4000 years BC the inhabitants of southern Sweden started to use the agricultural system and people become more stationary. The farms were located together in groups and together they formed a social association, the village. Successively the population grew and in some areas the forest started to become a finite resource.
Skatteflyktslagens tillämplighet vid generationsskifte i fåmansföretag : Gränsdragningen av samma eller likartad verksamhet
The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.
Ombildad hyresrätt ? påverkar den en delning av egendom? : Vid äktenskapsskillnad eller upplösning av samboförhållande
When a couple divorce or when couples move apart a division of property can be done. A married couple's property constitutes of joint property and private property. In a division of property between spouses is only the value of the joint property included, not the value of the private property. In a division of property between couples that live together but not a married their joint property that are bought to be used by them together will be included. It is the value of the joint property that will be shared in the division of property.
Generationsskifte i familjeägda bolag : Med inriktning på arv och testamente
Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.
Energieffektivisering i flerbostadshus : En analys av ägarformens påverkan på arbetsprocessoch resultat
In Sweden the residential and commercial sector is a major user of energy, why the Swedish government has set a specific goal to half the energy usage in buildings by 2050, compared to 1995. The Swedish Energy Agency has therefore started the campaign ?Halvera Mera? to encourage demonstration projects that will show how to renovate in an energy efficient way, and in doing so prove that it is possible to reduce a building?s energy usage by half and still make a profit. These projects are intended to serve as good examples and give inspiration to residential owners to perform energy efficient renovations. To make sure that these projects serve their purpose, it is important to know what will inspire and what will impede a residential owner to invest in energy efficiency improvements.
Introduktionskurs, underprissättning och institutionellt ägande : samband mellan prissättning och ägande vid en börsintroduktion
Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.
Marknadens reaktioner och företagens börsprestationer : En studie av successioner i små och stora bolag
Under senare år har verkställande direktörer omsatts i allt snabbare takt. Fenomenet kallas för VD-karusellen och syftar till att verkställande direktörer får ta allt större ansvar för utvecklingen på börsen. Marknaden i sin tur värdesätter den verkställande direktören vilket skapar reaktioner vid successioner. Detta kan anses paradoxalt eftersom den verkställande direktören påverkar hur marknaden värdesätter honom/henne.Syfte: Utifrån teorier och tidigare management forskning avser studien beskriva hur marknaden reagerar på successioner. Detta kombineras med hur företagen presterar efter successionen är genomförd.