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.

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.

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.

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.

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.

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.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-Succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-Succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

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.

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.

When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of Succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.

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.