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Studien motiveras av införandet av obligatorisk byrårotation i Sverige genom EU:s revisionspaket. Studien undersöker sambandet mellan audit-firm tenure (längden på en revisionsbyrås uppdrag hos ett företag) och revisionskvalitet. Som proxy för revisionskvalitet används mått på absoluta diskreta periodiseringar. För att genomföra studien görs en regressionsanalys och ett korrelationstest. Urvalet baseras på svenska företag noterade på Nasdaq Stockholm Large- och Mid Cap och det slutliga antalet företagsår som studeras är 383 stycken. I kontrast till stor del av tidigare studier finner denna studie att revisionskvaliteten är högre vid kort audit-firm tenure, tre år eller kortare, jämfört med lång audit-firm tenure, fyra år eller längre. Resultatet kan säkerställas på en signifikansnivå på 10 %. Studien bidrar med underlag till debatten om obligatorisk byrårotation.

The purpose of this work is to describe the system of administration which existed on the estates of a megnatic of the fifteenth century, using mainly the estate records, the accounts, as source materials. To set the period and the estates themselves in context, the first two chapters have been devoted to a consideration of the life and career of the magnate, Humfrey Stafford, Duke of Buckingham, and to a description of the estates, their history and their extent. The various types of accounts themselves as working documents are then described. From them it is possible to build up a picture of the estate administration based on the units of the manor or village and the receivership, and the scope and importance of the Receiver-General and the Auditor. The actual work of the memorial officers, the receivers and the auditors is also dealt with insofar as the running of the estates is concerned. Following from the organization of the administration of extensive estates is the secondary consideration of the men who ran the estates, their origins, their connexions with Stafford, their use to Stafford outwith the purely routine affairs of administration and their expectations of advancement within his service. As far as is possible, a study is made of these men and of the men who were supported from the estates by retaining fees, in order to discover their political importance to Stafford, and whether he used them as a means of increasing his own influence and power in national or local politics. These points are covered in the two final chapters and the conclusion.

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Land reform in South Africa is premised on land restitution. land redistribution and security of terlllre as its major components. It has the following objectives amongst others, to address the injustices of racially-based land dispossession; inequitable distribution ofland ownership; need for security of tenure for all: need for sustainable use of land: need [or rapid release of land for development: need to record and register all rights in property: and the need to administer public land in an effective manner. Over two decades of the democratic dispensation, lack of proper funding and capacity by government official to expedite the land reform processes deprives the rural communities like the Morebene community the enjoyment of their land rights and proper redress after devastating land dispossession. The research has managed to establish the serious pain and suffering that has been brought by incompetent implementation of six phases of land restitution process by Limpopo RLCC to the commuillty of Morebeoe. Lack of capacity to implement land restitution processes has been found to have been a major setback to lhe Morebene communjty to an extent that their restitution processes were abandoned by the Limpopo RLCC at project execution stage. The community composed of nearly 81% of rhe youth and middle aged people bas been left without jobs and no property rights and development all of which are caused by the lack of expertise from the oHicials of the RLCC. No restitution grants and development gTants were granted to the community and no formal or informal training let alone workshops held in relation to the government"s expectations from the land reform policies and legislation. / Development Studies / M.A. (Development Studies)

The return to the customary or integration of customary and statutory tenure systems to continue gain currency in both contemporary policy and academic discourses on land tenure as an alternative pathway towards enhancing security of access and tenure in the sub-Saharan African context. Central to the debates are issues concerning the relevance of customary land tenure arrangements and appropriate pathways to successfully engineer the process of harmonization toward improved tenure security whilst preserving of the communitarian principles of local tenure systems. Using two case studies in rural Ghana, this study investigated the prevailing land tenure arrangements, practices and socio-political dynamics that underpin them, highlighting the challenges and opportunities that need to be addressed for the successful adaptation of customary tenure rules and institutions into the statutory system towards improved tenure security and sustainable land management. The research employed a mixture of qualitative and quantitative methods including interviews, focus group discussions and questionnaires to collate and analyse data from sampled respondents in Kakum and Ankasa in southern Ghana. The results of the investigation revealed that contrary to the mainstream view that customary tenure arrangements are incapable of providing tenure security in the face on ongoing transformations, the perceived tenure security of respondents was generally high in the study areas. This notwithstanding, it was observed that the emerging patterns of access and control (occasioned by increasing land scarcity and commodification) have resulted in social differentiation and inequalities in land access and distribution amongst the poor and vulnerable members of the landholding groups including women and the youth. The research also showed that aside from tenure security, other important contextual factors including access to credit, modernised agricultural inputs and targeted extension service support significantly influence households' investment decisions regarding adoption of sustainable land management practices. These findings have far-reaching implications for current land tenure interventions aimed at harmonising customary and statutory tenure structures for improved tenure security and sustainable land management. Results of the investigation were used to develop a three-phase incremental framework on formalisation of customary land rights which could serve as bespoke framework to guide the design of land tenure intervention strategies and implementation towards addressing local tenure insecurity in the specific context of the study areas and sub-Saharan Africa generally. The major conclusion of the research is that balancing the market efficiency and social equity considerations is necessary and should be pursued under the ongoing land tenure reforms for inclusive and equitable outcomes at the local level. This derives from the fact that the existing tenurial challenges are complex and context-specific, equally requiring well-balanced and nuanced solutions to effectively address them.

This thesis examines Scottish community land ownership through the lenses of power and community. It asks what impact Community Land Initiatives (CLIs) have on power relations, particularly at local level; and, if and how their conception as “community” initiatives affects that. These questions are addressed through in-depth qualitative case studies of two emerging CLIs on the Isle of Skye, in the context of the wider community land movement. The thesis finds that one of the CLIs studied have contributed some measure of additive empowerment to local residents. These are increasing in significance and social reach as the scale of asset ownership and associated development projects expands. The other is at an earlier stage in terms of land ownership, but has some collective power through a focus on the cultural and convivial aspects of community that has considerable local resonance. It is also clear that, where CLIs acquire land and assets, they shift visible power from landowners to community groups. They also are beginning to shift cultural perceptions of who and what land is for. However, despite some efforts by activists to address them, power relations at local level shape participation in CLI decision-making spaces. These are closely connected to experiences and ideas of community at local level. More broadly, the thesis shows how CLIs owe their power both to organising at local level, and to a network of relationships with actors elsewhere, including funding and support agencies. Maintaining and balancing all these relationships can be challenging. As an in-depth but narrowly focussed case study, this thesis aims at exploring these issues, rather than producing definitive judgements about the entire community land movement. The final chapter therefore situates the thesis in the context of other studies of this movement, and within the wider literature on power and development. It concludes with suggestions for further research and testing of the ideas it has developed.

Master of Agribusiness / Department of Agricultural Economics / Jason Bergtold / The dramatic changes that have taken place in the production agriculture industry in the last decade have the Long Family Partnership wanting to reassess their farm land management strategy. As land owners, they feel as though they might be missing out on profit opportunity by continuing their current lease agreements as status quo. The objective of this research is to determine the optimal land management strategy for the Partnership farm that maximizes net returns for crop production, but also taking into account input costs and risk. Three scenarios were built: (1) a Base Case of the current share-crop and cash lease Agreements; (2) the possibility of farming their own irrigated farm land and continuing to cash lease land used to produce dryland wheat; and (3) deciding to farm all the irrigated and dry land farm acreage themselves. In order to do this, a whole-farm budget spreadsheet model was generated to assess alternative land management scenarios. The difference in net returns between alternative land rental scenarios were then compared and followed by a sensitivity analysis and stochastic analysis using @RISK software. The findings concluded that there was greater potential to increase net farm income while still conservatively managing risk by investing into their own farm land, as not only owners but also as operators. The stochastic and sensitivity analysis confirmed that farming their own land was more sensitive to changes in yields, prices and input expenses. However, even in consideration of the additional risk, the probability of increasing net farm income was greater for the scenarios in which they farmed their own land.

This essays main focus is to further develop the understanding and describe six different types of tenure. The essay investigate similarities and differences between the types of tenure on the Stockholm housing market. The most common types of leaseholds, ownership apartments, and rental apartments will be described but and also new types of leases will be described. Such as cooperative rental apartments, condominiums, low purchase price apartments and rental purchases. The latter two are new forms of types of ownership and have emerged as an attempt by developers to bring young adults and low-wage earners into the housing market. Firstly, The qQuestion formulations in this essay are constructed to investigate similarities and differences which exist between the different forms of submission. Secondly, the questions target what kind of current costs for housing and the non-recurrent costs for purchasing. Finally, the purposes for the introduction of the new forms of leasing. The study has been conducted through literature studies and also interviews with market developers. Therefore, based on the study questions, respondents have answered the basis for our presentation and discussion of a descriptive analysis of the various forms of submission. Based on the results of the study, it can be clarified that the rental apartments can be the most advantageous in terms of the cost. But then it is taken into account that the queue is about 10 years for getting an apartment. Further, the results indicate that individuals that has a capital and the opportunity to purchase a ownership apart, the queue isn’t a matter and the individual has an opportunity to make a profit or loss on a later sale of the residence. Taking account to amortization of loans, an ownership apartment can be most advantageous from an economic perspective. Condominiums has been found to have a relatively low fee but the monthly cost become relatively high depending on the high purchase price. The results of this study shows that co-operative rental apartments have been found to have a low monthly cost. But the problem is that they are bothered by a long queue and also that the individual is dependent of a input gains. The two new types of low purchase price apartments and rental purchases on the market are so newly established which makes it difficult to make an accurately interpret of their impact on the housing market today. / I denna uppsats beskrivs sex olika upplåtelseformer och undersöker likheter och skillnader dem emellan på Stockholms bostadsmarknad. Dels kommer de vanligaste upplåtelseformerna bostadsrätter och hyresrätter beskrivas men även nya upplåtelseformer såsom kooperativa hyresrätter, ägarlägenheter, låginsatslägenheter samt hyrköp. De två sistnämnda är nya upplåtelseformer som uppkommit som ett försök av aktörer att få in unga vuxna och låginkomsttagare på bostadsmarknaden. Frågeställningar som kommer tas upp i arbetet är vilka likheter och skillnader det finns mellan de olika upplåtelseformerna. Vilka olika fasta och löpande kostnader som uppkommer i de olika upplåtelseformerna samt vilka syften som finns med införandet av de nya upplåtelseformerna. Genom litteraturstudier och intervjuer med aktörer har studiens frågeställningar besvarats och ligger till grund för presentation och diskussion av en beskrivande analys de olika upplåtelseformerna. Utifrån studiens resultat kan det konstateras att hyresrätten kan vara mest förmånlig med tanke på kostnaden, i beräkningarna bör det dock beaktas att kötiden är ungefär 10 år. Har individen ett kapital och möjlighet att förvärva en bostad är inte individen beroende av någon kötid, då finns det även möjlighet till att göra en vinst eller förlust på en senare försäljning av bostaden. Räknas amortering på lån bort kan en bostadsrätt vara mest fördelaktig från ett ekonomiskt perspektiv. Ägarlägenhet har visat sig ha en relativt låg avgift men månadskostnaden har blivit relativt hög beroende av den höga köpeskillingen. Kooperativa hyresrätter har i vår studie visat sig ha en låg månadskostnad men besväras av en lång kötid och individen är beroende av ett kapital för att kunna bosätta sig i den upplåtelseformen. De två nya upplåtelseformerna låginsatslägenhet och hyrköp är så pass nyetablerade att de har varit vanskligt att göra en exakt tolkning av dess påverkan på bostadsmarknaden.

Orientador: Bernardo Mançano Fernandes / Banca: Júlio César Suzuki / Banca: Clifford Adrew Welch / Resumo: Este trabalho faz parte do processo de qualificação da categoria Estrutura Fundiária do DATALUTA - Banco de Dados da Luta pela Terra. Com ele, tivemos o intuito de analisar os impactos socioterritoriais que ocasionaram as mudanças da estrutura fundiária de Mato Grosso, de 1992 a 2008. Tal esforço se justifica pelo fato de, entre 1992 a 2003, Mato Grosso liderar o ranking dos Estados que mais expandiram suas áreas agricultáveis, segundo os dados do SNCR/Incra, com 24.699.465,20 hectares. O desenvolvimento desse trabalho contou, num primeiro momento, com a localização das áreas com maior expansão e a extensão média das propriedades. Num segundo momento fizemos um cruzamento dos dados da estrutura fundiária e do uso do solo, em escala microrregional. O terceiro momento contou com o levantamento e o estudo das áreas de maior concentração através de trabalhos jornalísticos e científicos publicados no período estudado, bem como por meio de home pages de órgãos governamentais e não governamentais de escalas municipal, estadual e federal. No quarto momento nos firmamos no esforço de abstrair a realidade de maneira a entendermos a realidade e suas contradições. Através do cruzamento dos dados da estrutura fundiária e uso do solo, identificamos que nas áreas onde ocorre maior expansão coincidem com as regiões onde o circuito do agronegócio da soja se territorializa ou com áreas de fronteira agropecuária onde a dinâmica da soja ainda não está presente. Através dos resultados que encontramos, "criamos" a hipótese que a instalação de grandes empresas agrícolas, agroindustriais e de transporte, assim como os diversos investimentos em infra-estrutura são fortes mecanismos impulsionadores da expansão de áreas agriculturáveis na ótica do capital... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This work is part of the qualification process of the land tenure structure categories of DATALUTA - the Struggle for Land Database. Using this database, we analyzed the socio-territorial factors that resulted in changes in the land tenure structure of Mato Grosso from 1992 to 2008. Such effort is justified by the fact that between 1992 and 2003, Mato Grosso led the ranking of states that had the greatest expansion of agricultural areas, with 24,699,465.20 hectares, based on data from SNCR/Incra. The development of this work depended, in the initial stage, on the identification of areas of greatest expansion along with the average extension of these properties. In the second stage, we compared land tenure structure data with land use at the micro-regional scale. The third stage depended on the study of heavily-concentrated areas through a review of newspapers and scientific publications from the study period, along with the home pages of governmental and non-governmental organizations at municipal, state, and federal scales. In the fourth stage, we made an effort to abstract from reality in way that allowed us to understand this reality and its contradictions. Through the comparison of land tenure and land use data, we found that the areas of highest agricultural expansion coincide with regions where the soy agribusiness circuit is established or with agricultural frontier areas where the dynamic of soy is not yet present... (Complete abstract click electronic access below) / Mestre