This thesis focuses on theoretical views of owners' equity according to US GAAP, IAS/IFRS and the accounting standards and laws of the Czech Republic. Its main part deals with assets, changes in owners' equity, income, capital structure and some of the indicators of financial analysis. The practical part of the thesis focuses on owners' equity analysis in three corporations in the accounting period 2004--2006.

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The aim of this diploma thesis is provide comprehensive view on dwelling unit owners associations from accounting and tax perspectives. The beginning of thesis acquainted with term dwelling unit owners association and summarized reasons for legislation regulation of these entities. After that the work deals with legislation of this organization. The specifics of economic aspects and ways of financing are mentioned at next chapter. The main part of this diploma thesis focus on accounting and tax specifics of this organization. Each specific accounting issue are explaining theoretical as well from practical point of view for better understanding these issues.

Background: Numerous studies have found that there are many health-related benefits to owning a dog, however, this has not been investigated in a high dense Asian environment where the culture is very different to Western countries. Objectives: This study aimed at investigating 1) if dog-owners are more active than those who do not own a dog; 2) if dog-owners have higher perceived physical and mental health status compared to a sample of the population who do not own a dog; 3) are there social/environmental factors measured by the Dogs-and-Physical Activity (DAPA) tool that are associated with the perceived physical and mental health as well as physical activity (PA) habits of dog owners. Methods: A total of 102 Chinese dog-owners resident in Hong Kong were recruited to examine what factors might affect dog-owners to walk their dog regularly and hence likely to take part in more daily PA. All of these dog-owners were invited to complete a questionnaire that combined the DAPA-tool, Short-Form-12 health survey (SF-12), and the International-Physical-Activity-Questionnaire – short (IPAQ-short) and to wear an accelerometer for a week. Of the 102 recruited dog-owners, 52 had analysable SF-12 and accelerometry data that could be compared with similar data from 47 HK Chinese who did not own dogs. Linear regression was used to analyse differences between dog-owners and non-dog-owners and to examine social/environmental factors that contributed to physical component score (PCS) and mental component score (MCS) and accrued PA of the dog-owners; their living status, gender, age, Body Mass Index (BMI), income, education level and work status were adjusted during the analysis. Result: Compared to those without dogs, dog-owners were found to have higher PCS scores (P<0.001), involved in more moderate to vigorous PA (MVPA, P=0.02) and overall PA (OVPA, P<0.001) as measured by objective accelerometry; while no significant differences were seen in MCS, nor MVPA or OVPA as measured by the self-reported IPAQ. “Owning a dog adds to my happiness” was associated with having higher PCS (P=0.04); whilst “Trees and shrubs for dogs to sniff” (P=0.02), “Sitting areas with benches” (P=0.06) and “My enjoyment of being outdoors” (P=0.01) were positively related to MVPA as measured by IPAQ, whilst “My dog would be unfriendly or difficult to control” (P=0.02) was negatively related to IPAQ MVPA. Furthermore, “Signs to say if dogs are permitted” (P=0.03), “Trees and shrubs for dogs to sniff” (P=0.02), “The fact that I feel safe when walking with my dog” (P=0.02) and “It would keep my dog healthy” (P=0.04) were found to be positively related to OVPA as measure by IPAQ, whilst “My family commitments” (P=0.03) and “It would stop me feeling guilty” (P=0.03) were found to be negative related to IPAQ OVPA. No variables were significantly related to MCS among the dog-owners. Conclusion: Dog-ownership is associated with Hong Kong owners having a more active lifestyle and is related to higher perceived physical, but not mental health. A small number of social and physical factors appear important in providing a supportive environment that can help enhance the health benefits of dog-ownership. / published_or_final_version / Human Performance / Master / Master of Philosophy

The purpose of this project was to examine whether or not caregivers who own pets experience less loneliness, depression, anxiety and stress as compared to caregivers who do not own pets. Quantitative data was obtained through a sample survey of 150 random caregivers served by Inland Caregiver Resource Center (ICRC). Qualitative data was obtained through five open-ended questions included in the survey. The study found a significant increase in loneliness among caregivers who own pets.

Att skapa hållbara städer är ett av de viktigaste målen idag för att tackla problem som rör ekologiska, ekonomiska och sociala frågor i vår värld. Syftet med denna uppsats är att visa hur ägare av det fysiska rummet i städer, nämligen fastighetsägare, har möjligheter men också restriktioner för att påverka. Genom att lösa sociala problem i städer, med cirkulärt ekonomiska verksamheter i fastigheterna, kan vi komma närmare att uppnå Jane Jacobs bild av en levande och demokratisk stad där människor själva bidrar till en hållbar stadsutveckling. För att kunna förstå fastighetsägarnas möjligheter och restriktioner, i detta fall Hemsö fastighets AB, har intervjuer genomförts med Vd:n som fastställer riktlinjerna i företaget, men även andra medarbetare, för att få en bild av deras handlingsutrymme. Dessa möjligheter och restriktioner diskuteras sedan utifrån Jacobs teorier för en stadsutveckling som i denna uppsats anses vara ett socialt hållbar sätt och exemplifieras med cirkulärt ekonomiska verksamheter för att visa hur detta även leder till en hållbar stadsutveckling. Resultatet visade att restriktionerna är detaljplaner, hyresavtal, bygglov och företagets lönsamhetskrav. Den visade också på många möjligheter och en vilja att vara hållbara. Problemet som visat sig är bristen på kunskapen om hur det kan ske.

Sweden is a popular holiday destination for people from all over Europe. Its beautiful nature, the possibility of various outdoor-activities and the quintessential Swedish traditions and life-style attract tourists and potential holiday-home-owners alike. Citizens especially from countries such as Denmark, Norway and Germany are buying houses mainly in the southern and western parts of Sweden, searching for a better, easier and more relaxed life in the Swedish countryside. In my study I chose "Högsby kommun", a small municipality situated in the county of Kalmar in Småland as an exemplary case-study to show how Swedish communities deal with the steady decline of inhabitants. The aim of the study is to examine how arguments are used to convince immigrants in moving to Högsby kommun and how they relate to motives of foreign second home owners. Which arguments are used in promoting the place and what kinds of motives have foreign buyers of second homes to choose Högsby kommun as a place to stay? It is a qualitative case study, information is collected through interviews with employee of Högsby kommun and real estate agents, a content analysis of brochures and e-mail questionnaire with second home owners from Germany. The theoretical approaches are counterurbanisation in relation to lifestyle, theory of place identity and promotion of places and research of the motives in buying a second home. The results of the study show that arguments and motives building on each other. The arguments are promoting mainly a beautiful nature, quietness, a relaxed lifestyle and inexpensive housing - all of this are even motives for  foreign second home buyers moving to Högsby kommun.

Climate scenarios for Sweden show that average temperatures could rise by 4-7 degrees by year 2100. Forecasts show that climate zones will shift northward by about 5-10 kilometers every year, which will result in large changes for forestry. The purpose of this study was to answer whether private forest owner's belief in and adaptation to climate change have increased since 2010. Furthermore, to investigate whether private forest owners have experienced climate change in their forestry and if this in turn affects the belief in and adaptation to climate change. A questionnaire was sent to 700 forest owners in Kronoberg County in Sweden. Nearly 20% of those respondents who answered that yes they certainly have experienced any weather or climate conditions which they interpret as a cause of climate change has also responded that they, yes certainly believe that climate change that it affects their forest. 28% of the respondents replied that they had adapted their forestry to climate change. The study showed that the proportion forest owners believing in climate change as well as the proportion adapting forestry to climate change has increased since 2010. There was a relation between belief in climate change mand the degree of adaption. There was also a relation between the perception of climate change and belief in climate change. A correlation was also seen between the experience of climate change and the level of adaption.

Nonindustrial private forest (NIPF) owners control a significant portion of forestland nationwide. Even though women own or manage NIPF lands, we know very little about how women manage forestland and what barriers women face in forest management. In addition, while there are several forestry organizations available to NIPF owners, few are geared specifically to women. Women Owning Woodlands network (WOWnet), an OSU Forestry Extension program for women woodland owners in Western Oregon, proved an ideal community to study women in forestry. I approached my research from a feminist perspective and, using qualitative mixed methods, I interviewed 16 women to learn about women's experiences in forestry, women's roles in forest ownership and management, and women's use of communication and networking in forestry. I examined all of these questions through the theoretical lens of empowerment. Despite evidence of an overall shift in forestry towards a more gender-inclusive field, gender roles can still be limiting for many women. Some still feel the need to prove their abilities in working in forestry, and some expressed that femininity can be a barrier for women in forestry. However, many women emphasized that they had positive experiences in forestry. Women also play important roles in the ownership and management of their land, particularly as it pertains to current stewardship and land transfer. Women may face unique challenges to forest management. The irregular lifestyle associated with forestry may be especially difficult for women who also run a household. Accessing information poses a barrier as well. Women communicate and network in forest management through involvement with a variety of natural resource-based communities, in general, and WOWnet, in particular. WOWnet, however, is unique from other communities because it is more horizontal, small-group and praxis-based in its approach. The female perspective, both in terms of the kind of information and the delivery of information, also draws many women to WOWnet. Forestry is dynamic and women are an increasingly important part of forestry, especially when it comes to establishing a vision of good land stewardship. Yet, women's varied roles in the ownership and management of forest land are frequently circumstantial. Women face barriers in accessing forestry knowledge that hinders their achievement of management goals. WOWnet, because it focuses on a female perspective and because it attracts diverse women interested in learning and sharing knowledge about forestry, is an important community for many women in forestry. Recommendations are for extension to shift away from the traditional top-down model of knowledge diffusion to a more holistic approach where university, extension, and landowners equitably engage in discussions of land management. In sum, WOWnet can empower women and serve as a model for other women's groups seeking to empower women. / Graduation date: 2010

This thesis addresses the potential of private-public partnerships (PPPs) to involve private forest owners in formal forest protection. These partnerships have been widely advocated as means to engage actors from diverse sectors in collaborative new relationships, formed in a step-wise manner, to improve management of resources that combine public and private goods. Nature Conservation Agreements (NCAs) are the first kind of PPPs to be used in Swedish forest protection. NCAs were introduced in 1993 and are agreements based in civil law between a private forest owner and the Swedish Forest Agency or County Administrative Board. Although NCAs were introduced to promote interest in nature conservation among forest owners, the response has been rather weak. Thus, in 2010 the government launched a pilot project called the Komet program, in which private forest owners in selected pilot areas initiated protective measures. Although criticized by environmental non-governmental organizations, the government decided after the pilot project terminated in 2014 to implement the Komet program’s working methods nationwide. In this thesis, PPPs’ potential to contribute to forest protection is analyzed by applying the “Ladder of Partnership Activity” framework, developed to study global PPPs, with appropriate modifications for a national context. The framework incorporates, in a stepwise manner, context, the actors’ motives relating to trust-building, the creation of collaborative advantages in the partnering process and the institutionalization of PPPs. The thesis contributes to an empirical understanding of top-down and bottom-up PPP processes. It is based on studies in which qualitative research methods were applied to examine selected cases presented in four papers, designated Papers I-IV. The main sources of information are qualitative interviews with involved forest actors and policy documents they have produced. Papers I and II focus particularly on trust-building and the partnering process as perceived by involved forest actors, while Papers III and IV address the institutionalization of PPPs and their requirements to change the political order of forest protection in accordance with governmental objectives. The results show that willingness to adopt PPPs is dependent on past experience of collaborative efforts. They also show there is substantial discretion in involved actors’ interpretation of prescribed guidelines, and their motives may vary substantially. However, as long as they share the same ultimate objective, i.e. to protect forests, PPPs may still be successfully established. A major potential problem is that public officials tend to prioritize protection of biodiversity, while forest owners want to protect social values and unproductive (“useless”) forests. Thus, shared motives are essential to establish trust and initiate collaborative efforts. The voluntary element of initiatives supported by the Komet program appears to be essential for deliberation. PPPs need to be implemented nationwide to be institutionalized. However, the Swedish government has not provided sufficient resources and leadership capacity to enable PPPs to play their envisaged role in its forest governance system. If the government wants to adopt bottom-up approaches, it needs to provide sufficient resources so that the partnerships does not compete with other formal instruments and protection arrangements. Furthermore, coordination within and between sectors needs to be improved to clarify the purpose of the policy recommendations.