A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Vi kommer att undersöka om andelen utländska ägare i svenska börsföretag påverkar företagens nyckeltal. Nyckeltalen vi valt att undersöka är vinst, utdelning, vinst dividerat med kurs, direktavkastning och andel utdelad vinst. Vi har definierat utländskt ägande som: Den procentuella andel ägare registrerade utanför Sverige. Tidsspannet vi undersöker är 2002-2005.Vi ska i uppsatsen testa en hypotes. Hypotesen är att andelen utländskt ägande och företagens nyckeltal är korrelerade.

As EU?s authority increased the number of lobbies in Brussels grew. Today there are approximately 15 000 lobbyists in Brussels. EU decisions and EU directives can have a huge impact on companies and organizations. They can however influence these decisions and directives through lobbying.

The report aims to show how outdoor environments have been shaped with the purpose of experiencing them from the inside of buildings, through an overview perspective. Two Danish gardens are used as examples. One is the Baroque garden in the garden of Frederiksborg castle in Hillerød. The Baroque garden is thus a part of a larger garden. The second garden is the Charlotte Garden, a relatively newly constructed garden within a housing complex in Østerbro in Copenhagen. Both gardens are analyzed on the basis of visual expression and structure. In the report, it is also discussed how the contemporary society have evoked the different ways of shaping the gardens.

The purpose of this study is to analyze the representation of masculinity of Mikhail Tereshchenko as painted by Alexander Golovin at the beginning of the 20?th century, and to connect masculinity to the values of dandyism. An iconological analysis, in the style of Erwin Panofsky, and literary research resulted in various findings. Dandyism could partly be seen as a reaction against the normative masculinity, or hegemonic masculinity stated by R.W. Connell.

What is it that makes some events so successful, while others do not achieve the same results? According to most researchers and writers there are several factors that must be achieved in order for events to distinguish themselves from the crowd and be successful, but what are those factors then? The study was aimed to investigating the factors that create a successful sporting event. One person from each of the six largest children's and youth football tournaments, participated in this qualitative interview study. The results showed that factors such as; possessing a good knowledge of the organization, its external market environment and its stakeholders, proved significant. Similarly, to use the correct custom marketing methods, maintain and attract new stakeholders, and to have nice and caring work staff, were factors contributing to the success of wealth..

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.

Archaeological findings show that ski manufacturing goes back thousands of years in the Nordic region. There is a wealth of literature and film that deals with the subject, but it can be difficult to get an overall picture of how a specific type of traditional ski has been made. The starting point is the documentary "Skidmakaren i Gielas", where the viewer can follow Alfred Israelsson as he makes a pair of skis out of birch wood. However, the documentary lacks important information about how the skis are actually manufactured. Length, width and certain working steps are disclosed.

The aim of this essay is to investigate the murals in the church of Arbrå, what they portrait and how they can be linked to medieval typology as described in Biblia Pauperum (BP), the Poor Man?s Bible. The aim is also to find out what the purpose was to paint medieval churches and what the function of the paintings was. Arbrå Church was painted around 1520-1530, and almost all of the motifs from the Old Testament can be directly traced back to BP as can one motif from the New Testament. Together these paintings represent most of the important events which make out the foundation of the Christian Cult.

The transition from a planned economy to a market economy was initiated in Russia in the beginning of the 90s. The three components: privatization, liberalization and stabilization constitute the trinity of the transition theory. This thesis has its focus on the privatization, that also can be referred to as a piratization of Russia. The purpose of the thesis is to explain what went wrong with the privatization, and also why it went wrong. A few men, called oligarchs, got their hands on great wealth which has lead to an abuse of power.

Prediktionen av aktieprisutvecklingen har alltid legat i intresse för den finansiella marknadens aktörer. Flera studier har frambringat värdefulla prediktorer för aktieprisutvecklingen. Som en relativt ny prediktor av aktieprisutvecklingen har varians riskpremium rönt uppmärksamhet i forskningsvärlden. Varians riskpremium har i studier visat sig vara träffsäkrare i prognostiseringen av aktieprisutvecklingen än de traditionella prediktorerna som P/E (price over earnings ratio), CAY (consumption wealth ratio) och dividend yield. Varians riskpremium kan även betraktas som ett mått på marknadsimplicerad riskaversion med negativ korrelation till BNP-tillväxttakten.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.