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318 Uppsatser om Succession of ownership - Sida 8 av 22

Utvärdering av Politiskt Bistånd : En fallstudie av ett politiskt biståndsprojekt i Laos

The findings in this case study are mainly based on material collected during a field trip with a fellow student to Laos in February-March 2005, which was sponsored by Sida through a Minor Field Study scholarship. The original interest was to study a political aid project (Governance and Administrative Reform Project Luang Prabang, GPAR LP) in a country like Laos with very complex preconditions such as one-party polity. In Laos my interest in evaluation of political aid grew mainly because I found out that the two donors in the project, Sida and the UNDP, had reached different conclusions in their respective evaluations of the project.The main interest in this thesis has been to study how donors have evaluated a political aid project. The study shows that Sida and UNDP used, what in the literature usually is referred to as, Conventional evaluation as methodology when they conducted their evaluations of GPAR LP. The study also shows that the main reason for the different points of view that are expressed in the evaluations depend on a lack of dialogue and consensus, regarding for the project crucial concepts, rather than choice of evaluation methodology.

Hållbarhetsredovisningens budskap : en komparativ studie av Vattenfall och E.ON

Companies today are expected to communicate their responsibility to the world around them. Society?s expectations differ and stakeholders are demanding that companies act responsibly on matters related to climate, work environment and human rights. The purpose of sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the company's sustainability performance should be communicated, containing both positive and negative effects.Companies efforts with sustainability issues is industry-dependent and industries with significant environmental problems perform the most advanced environmental statement.

Försvarsministern som försvarade sin ståndpunkt - en analys av försvarsminister Mikael Odenbergs avgång

Political exit from governments is an unusual phenomenon within Swedish politics. The purpose of this essay is, from an ethical perspective, to particularize, understand and analyze the actions of the Swedish minister of defence, Mikael Odenberg, in his decision to exit the government in September 2007. We will put light on the ethical conflict Odenberg apprehended, the courses of actions and finally his ability to solve the ethical dilemma. The conclusion is that the case of Odenberg involves several dimensions of the conflict, associated with a succession of different loyalties. Odenberg were in two minds whether to act up to his own conviction or be in sympathy with the government.

Enkätundersökning till Älvdalens Besparingsskogs delägare

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

Global Reporting Initiative : En komparativ studie om efterlevnaden av initiativets riktlinjer mellan Ericsson och Vattenfall

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

Skattemässiga aspekter på generationsskiften av skogsfastigheter

I Sverige finns det ett stort antal skogsfastigheter som årligen ska genomgå generationsskifte, det vill säga överlåtas inom familjen. Vid ett generationsskifte uppstår vanligen problem av ekonomisk karaktär, där både överlåtare och mottagare av skogsfastigheten är intresserade av att minimera skattekostnaden, vid tidpunkten för överlåtelsen. Dock är det viktigt att även ta hänsyn till den framtida ekonomiska situationen för både överlåtare, mottagare och eventuella syskon. Syftet med denna studie är utreda vilka för- och nackdelar som finns med olika överlåtelseformer vid generationsskiften av olika typer av skogsfastigheter. Målet med studien är att finna ett bidrag till rådgivningsunderlag som fungerar för skogsfastigheter med olika familjesituationer och ekonomiska förutsättningar. För att genomföra denna studie har en litteraturgenomgång angående skatteregler som påverkar ett generationsskifte, samt de olika överlåtelseformerna, genomförts.

Sida ur ett lilberalfeministiskt perspektiv : Finns jämställdhetsidéer av liberalfeministiskt slag i Sidas bistånds - och utvecklingspolitik?

AbstractEssay in Political Science, C ? level, by Ylva Björkegren, spring semester 2008. Tutor: Anna Spånning. ?Sida from a liberal feministic perspective.

Äganderättslägenheter : En studie om vilka faktorer som hindrar a?garla?genheterna att sla? igenom pa? den svenska bostadsmarknaden

Bachelor of Science, Construction and real estate economics at the University of Halmstad, Sweden, 2012. Author: Emilia Bjuvensjo? and Emma Davidson Advisor: Sven-Ola CarlssonExaminer: Kent Sahlgren Title: Condominiums ? A study of what factors are preventing condominiums from having a breakthrough on the Swedish housing market.Background:In Sweden condominiums have been discussed over and over again during the past 100 years. The government decided that on the 1st of May 2009 they would introduce a new kind of housing-form, condominiums. Ever since the new law came into force, no major changes have been done in the Swedish condominium market.

Fältskiktsvegetationen 30 år efter beståndsanläggning : effekter av olika nivå på skogsskötselintensitet

En landsomfattande försökserie anlades mellan 1984 - 1988 med 15 försöksblock i Sverige. Syftet var att studera den totala effekten på virkesproduktionen av tre olika intensiva skogsskötselalternativ. Inom varje block upprättades en extensiv behandling som innebar att ingen åtgärd efter avverkning vidtogs, en normal behandling som motsvarade markägarens normala skötselintensitet vid tiden när försöken anlades. Slutligen fanns en intensiv behandling där ambitionsnivån skulle vara högre än vad som kunde anses vara normalt. Mitt syfte var att studera hur fältskiktets täckningsgrad och artantal påverkats av de tre olika skogsskötselintensiteterna på de tre försöksblocken Bjurholm, Edefors och Harads i Norra Sverige. På dessa block inventerade jag markvegetationen med fokus på fältskiktet i månadsskiftet mellan Juni och Juli 2013.

Företag i Mästarklass - En kvalitativ studie av MSAB, ASSA ABLOY, AAK och HEXPOL

This essay focus on three companies within the MSAB group. All companies have shown an incredible share price development since MSAB´s initial investment and ownership. The companies has been examined from the CEO´s perspective to map out similar factors of success. The aim of the study was to compare and see if the companies operate in line with Jim Collins (2001) study of how Great companies operate. The analysis show that, despite the young age of MSAB, ASSA ABLOY and AAK, they all fulfill Collins hard criterias for Great companies..

Kapitalbudgeteringsmetoder : ? En studie av användandet av kapitalbudgeteringsmetoder hos internationellt verksamma företag

This study presents a survey of the capital budgeting methods used in investment decisions by selected Swedish firms. The study has a qualitative approach where the main goal is to increase the understanding of why firms use ?incorrect? capital budgeting methods like the payback method despite the well known fact that it is one of the most faulty methods, according to literature in business finance (Brealey. Myers). The study has specially researched the impact of company?s size, investments size, ownership structure, branch traditions and political risks influence on firms capital budgeting..

Undantag till skiljebundenhet vid singularsuccession : En komparativ studie av svensk och tysk rätt

I tysk rätt har Bundesgerichtshof sedan länge slagit fast att både en ny och kvarstående part är skiljebundna efter singularsuccession. Skiljebundenhet för den nya parten vid Abtretung (borgenärsbyte) baseras på § 404 Bürgeliches Gesetzbuch (BGB) som anger att en ny part inte kan få bättre rätt än den överlåtande parten. Den kvarstående partens bundenhet stöds på en analogi av § 401 BGB som innebär att sidorättigheter som är kopplade till ett avtal går över på en ny part vid singularsuccession. Undantag till skiljebundenheten föreligger om en avvikande partsvilja kan påvisas.Högsta domstolen uttalade i NJA 1997 s. 866 att skiljebundenhet ska föreligga för både ny och kvarstående part efter singularsuccession.

emotional ownership and the fan fiction community

”Fan fiction writing”, or the writing of stories based upon a popular entertainment franchise, has become a topic of academic discussion. Fan fiction writers have waked the ire of movie producers, since they often write fiction that is in direct contradiction to the movie’s plot or spirit. While most academic studies on fan fiction have concentrated on his confrontational aspect of the writers’ psyches, we have found that the writers actually have a much more nuanced approach to their work, and are not necessarily hostile towards the directors and producers. Even more surprising is the fact that the internet, beyond giving the writers a forum to post their writings, has potentially had a transformative impact on how the writers interact with each other and with the outside world. .

Finansiering av vindkraft : fallstudie av Lau Vind AB

The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

Inträdesbarriärer till lantbruksbranschen : en studie av upplevda hinder

Andelen svenska lantbrukare i övre medelåldern ökar, samtidigt minskar andelen lantbrukare under 35 års ålder. Detta problem återfinns i hela västvärlden och har nu uppmärksammats även från politiskt håll. Nyligen framlades ett åtgärdsprogram om hur Centerpartiet vill föryngra lantbrukskåren, författarna ville därför undersöka de faktiska barriärerna som hindrar yngre från att komma in i branschen. Genom undersökning av inträdesbarriärer för småföretagare, där det finns betydligt mer studier, har författarna kunnat urskilja ett antal barriärer som skulle kunna vara hinder för succession även i lantbruksbranschen. Den mest allmänt diskuterade är kapitalbehovet, men det finns fler. Några exempel som kan nämnas är hur inkomstpotentialen ser ut i framtiden, möjlighet att vara ledig och sociala barriärer. Något som också påverkar möjligheterna för yngre att starta är utbudet på marknaden, då många äldre väljer att behålla företaget så länge som möjligt. För att studera denna problematik, om in- och utträdesbarriärer i lantbruksbranschen, har författarna genomfört intervjuer som grundar sig på den litteraturgenomgång som genomförts.

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