Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning Succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a Succession of ownership is being implemented.A Succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned Succession of ownership and these effects can be harmful for the company as well as the family.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned Succession of ownership, i.e. inheritance, and planned Succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Within the next five years about 15 % of the Swedish forest owners that will undergo a Succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a Succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of Succession of ownerships are still low. A Succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a Succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

Background: The development of the Swedish demography is one of the most important social and economic changes ever in Swedish history. Society as well as business is facing an age chock since almost every other company owner is over 50 years old. The complexity of managing a successful succession is pointed out as a major threat to the Swedish economy by the organization Svenskt Näringsliv.Purpose: The purpose with this master thesis is to identify and analyze critical success factors for a successful succession from a going concern perspective.Research method: By using the strong aspects from the quantitative as well as the qualitative method, high level of order and systematic could be reached, without loosing too much details and depth in this particular research. The empirical data was gathered by a digital survey sent to 3000 companies. The quantitative research was complemented by 6 qualitative interviews to increase depth and reliability.Results: The study shows that there is a great incongruence between the expected problems associated to the succession and the actual outcome.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

This paper examines family owned tourism businesses with a special focus on succession. In Nordic countries tourism has been widely promoted and used in rural development as a replacement economy for ?traditional? livelihoods based on rural production. Because the tourism and hospitality industry, especially in rural areas, is dominated by family enterprises, the topic of succession is of great relevance for tourism and tourism destinations. This paper looks at family businesses? special characteristics, challenges and advantages in terms of ownership structure, lifestyle, motivations, employees and destination impact.

Active ownership is widely regarded as positive for the development and performance of businesses. In this paper, we investigate the impact of ownership concentration and owner identity on return on equity (ROE) in Swedish companies between 1986 and 2008, and show that active ownership might suffer from opposing effects. We find evidence, albeit weak, that ownership concentration has a positive effect on profitability, but that it levels off at high levels of ownership shares. Furthermore, we propose that family ownership has a negative effect on profitability. Our results are dependent of choice of statistical method, but show nonetheless a need to reevaluate what seems to be a universally positive view of active ownership..

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

AbstractSweden applies two different private international statutes to establish which country´s domestic law that is applicable in a certain situation regarding succession and will with connection to two or more states. The first private international law is the one used in relations between Sweden and the other Nordic states. The other private international law is the one used between Sweden and all other states than the Nordic ones. A proposal for a Regulation that regulate jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession has been prepared by the Commission and was published in October 2009. This regulation will, if it enters into force, modify the situation in Sweden for applicable law on a situation regarding succession and will.

Background Apartment ownership is a popular and well established type of housing in many countries, such as Norway, Denmark and UK. During spring 2009 the Swedish Parliament passed a new legislation which made it possible for apartment ownerships also in Sweden. But apartment ownership has had a slow start, which partly can be explained by the recent recession.Purpose & methodThe purpose of this paper is to study the market of apartment ownership in Öckerö, Stockholm and Karlstad. The study is a qualitative examination where relevant companies from the submarkets have been interviewed.ResultThe result of this study shows that the interest for apartment ownership is over all high in all three submarkets. It is yet clear the knowledge about apartment ownership is generally poor among the public, and when the banks still misses proper routines for mortgages, it creates uncertainty, and slows down the market.

Cloud computing has become a very publicized and popular concept in recent years, both in business literature and research, where data ownership is the security aspect which has usually been ranked the highest of the disadvantages that can be identified with cloud services. Today there is a lack of research on information ownership from an informatics perspective, as it is most often discussed from a legal perspective.In our study we interviewed six different companies that use cloud services, on which attitudes and reasoning they had on their information ownership. We compared these attitudes with the attitudes we identified in business literature and research on the subject. In business literature we found four recurring themes which were very clear about how a company should govern information ownership.Overall the results of our interviews showed that there is widespread ignorance at the companies on how information ownership in the cloud is regulated between the company and the cloud provider. All companies expressed that they had not experienced any change in ownership when they placed their data in the cloud, and they expressed no major concerns about how the ownership was handled.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

Denna studie ämnade att undersöka förhållandet mellan termen succession planning och idrottsvärlden genom att ta reda på vilka målsättningar och strategier som svenska elitfotbollsföreningar har. Tre föreningar tillhörande det högsta seriesystemet inom svensk elitfotboll har medverkat i denna studie. Metoden för att utföra denna uppsats var fallstudiemetoden. Varje förening benämns som ett enskilt fall, där av berörs och jämförs tre olika fall i denna uppsats. Uppsatsens fokus ligger i utvalda föreningarnas ungdomsakademier, mer specifikt elitförberedande verksamhet för pojkar 15-19 år. Empirin har samlats in genom intervjuer med uppgiftslämnare från föreningarna medverkande i studien.

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.