<p>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. Even a combina-tion between the different methods is possible. The different legal areas that apply in the process of change of generation are Family law, which is one of the cornerstones, Tax law as well as the laws of finance. The “soft” issues, i.e. relationship related, constitute a great part of the process of succession and are therefore in many ways decisive to a successful change of generation of the ownership of a family business.</p><p>Unplanned succession of ownership is often the result of the owner passing away. In the absence of a legal will the possessions will be portioned to the surviving relatives according to the laws of inheritance, which may lead to undesired consequences. When the estate inventory is registered, among other issues, a tax is imposed on the forestry account. The consequence of this is that the estate, as a legal entity, must remain for several years, in order to avoid high taxation, which leads to, shared ownership between the legatees.</p><p>A change of generation by the methods of gift or purchase, carried out during the lifetime of the older generation, would benefit from considerable planning. Too many and complicated legal rules make it difficult for the owner of a private business to survey what impact each method will have long term. Therefore, it is important to strive for the simplification of these laws. Two of the principles of Swedish tax law, that this thesis analyse, decide in an unsatisfactory way which method to choose for succession of ownership, which is why a change of the law is necessary.</p><p>It is also necessary to simplify the legal rules to entice a new generation of entrepreneurs into agriculture and forestry, who have ambitions of development and growth.</p> / <p>Syftet med denna uppsats är att presentera, utreda och framför allt analysera de rättsregler som blir aktuella i samband med generationsskifte av familjeägda jord- och skogsbruksföretag, bedrivna som enskild näringsverksamhet. De generationsskiftesmetoder som denna uppsats behandlar är vid oplanerat generationsskifte, arv, och vid planerat generationsskifte, gåva och köp. Vilken av dessa generationsskiftesmetoder som är den mest kostnadseffektiva måste avgöras i varje enskilt fall beroende på de förutsättningar som finns hos de enskilda ägarna och övertagarna. Även en kombination av de olika metoderna kan bli aktuellt. De olika rättsområden som berörs i generationsskiftesprocessen är familjerätt, som är en av hörnpelarna, skatterätt likväl som viss företagsekonomi. Relationsbaserade, ”mjuka”, frågor utgör en stor del av den totala generationsskiftesprocessen och har på flera sätt en avgörande betydelse för ett lyckat skifte.</p><p>Oplanerade generationsskiften blir ofta aktuella i samband med att ägaren avlider. Vid avsaknad av testamente fördelas kvarlåtenskapen på de efterlevande enligt den legala arvsordningen, vilket kan få oönskade konsekvenser. I samband med att bouppteckning registreras, skall bland annat medel på skogskonto tas upp till beskattning. Detta får till följd att den mest kostnadseffektiva lösningen kan blir att dödsboet ”måste” bestå i ett antal år för att kunna ta ut dessa medel utan hög beskattning, då samägande blir en av konsekvenserna.</p><p>Vid planerade generationsskiften, genom gåva eller köp, som genomförs under den äldre generationens livstid är god framförhållning av stor betydelse. Många och komplicerade rättsregler gör det dock svårt för den enskilda näringsidkaren att överblicka vad gåvo- och köpealternativen får för positiva och negativa konsekvenser på längre sikt, varför en förenkling av reglerna är att eftersträva. De inom skatterätten förekommande huvudsaklighetsprincipen och kontinuitetsprincipen styr på ett otillfredsställande sätt valet av generationsskiftesmetod, varför en lagändring, enligt min åsikt, bör ske.</p><p>Att underlätta reglerna kring generationsskiften är en nödvändighet för att locka en ny generation entreprenörer med tillväxtambitioner till jord- och skogsbruket.</p>

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. Even a combina-tion between the different methods is possible. The different legal areas that apply in the process of change of generation are Family law, which is one of the cornerstones, Tax law as well as the laws of finance. The “soft” issues, i.e. relationship related, constitute a great part of the process of succession and are therefore in many ways decisive to a successful change of generation of the ownership of a family business. Unplanned succession of ownership is often the result of the owner passing away. In the absence of a legal will the possessions will be portioned to the surviving relatives according to the laws of inheritance, which may lead to undesired consequences. When the estate inventory is registered, among other issues, a tax is imposed on the forestry account. The consequence of this is that the estate, as a legal entity, must remain for several years, in order to avoid high taxation, which leads to, shared ownership between the legatees. A change of generation by the methods of gift or purchase, carried out during the lifetime of the older generation, would benefit from considerable planning. Too many and complicated legal rules make it difficult for the owner of a private business to survey what impact each method will have long term. Therefore, it is important to strive for the simplification of these laws. Two of the principles of Swedish tax law, that this thesis analyse, decide in an unsatisfactory way which method to choose for succession of ownership, which is why a change of the law is necessary. It is also necessary to simplify the legal rules to entice a new generation of entrepreneurs into agriculture and forestry, who have ambitions of development and growth. / Syftet med denna uppsats är att presentera, utreda och framför allt analysera de rättsregler som blir aktuella i samband med generationsskifte av familjeägda jord- och skogsbruksföretag, bedrivna som enskild näringsverksamhet. De generationsskiftesmetoder som denna uppsats behandlar är vid oplanerat generationsskifte, arv, och vid planerat generationsskifte, gåva och köp. Vilken av dessa generationsskiftesmetoder som är den mest kostnadseffektiva måste avgöras i varje enskilt fall beroende på de förutsättningar som finns hos de enskilda ägarna och övertagarna. Även en kombination av de olika metoderna kan bli aktuellt. De olika rättsområden som berörs i generationsskiftesprocessen är familjerätt, som är en av hörnpelarna, skatterätt likväl som viss företagsekonomi. Relationsbaserade, ”mjuka”, frågor utgör en stor del av den totala generationsskiftesprocessen och har på flera sätt en avgörande betydelse för ett lyckat skifte. Oplanerade generationsskiften blir ofta aktuella i samband med att ägaren avlider. Vid avsaknad av testamente fördelas kvarlåtenskapen på de efterlevande enligt den legala arvsordningen, vilket kan få oönskade konsekvenser. I samband med att bouppteckning registreras, skall bland annat medel på skogskonto tas upp till beskattning. Detta får till följd att den mest kostnadseffektiva lösningen kan blir att dödsboet ”måste” bestå i ett antal år för att kunna ta ut dessa medel utan hög beskattning, då samägande blir en av konsekvenserna. Vid planerade generationsskiften, genom gåva eller köp, som genomförs under den äldre generationens livstid är god framförhållning av stor betydelse. Många och komplicerade rättsregler gör det dock svårt för den enskilda näringsidkaren att överblicka vad gåvo- och köpealternativen får för positiva och negativa konsekvenser på längre sikt, varför en förenkling av reglerna är att eftersträva. De inom skatterätten förekommande huvudsaklighetsprincipen och kontinuitetsprincipen styr på ett otillfredsställande sätt valet av generationsskiftesmetod, varför en lagändring, enligt min åsikt, bör ske. Att underlätta reglerna kring generationsskiften är en nödvändighet för att locka en ny generation entreprenörer med tillväxtambitioner till jord- och skogsbruket.

Vid ett oplanerat generationsskifte när arvingen är omyndig är risken stor att den reella beslutande makten tillfaller en oönskad person. Anledningen till detta är den betydande förmyndarförvaltning en efterlevande förmyndare kan utöva över tillgångar den omyndige fått via legalt arv/testamente eller gåva. De möjligheter som ett borttestamenterande av förvaltningsrätten ger, kan tyvärr ge en falsk känsla av trygghet för testator. I flertalet av fallen finns möjlighet för den efterlevande förmyndaren att utnyttja laglottsmöjligheten föra att tillskansa sig beslutande makt över företaget och på så sätt motverka testators vilja. Trots att lagstiftaren på olika sätt försökt att trygga den omyndiges situation genom regler för hur förmyndare och överförmyndare skall handla anser jag dessa regler vara otillräckliga. Den utvidgning av förmyndaransvaret som omarbetningen av föräldrabalken i mitten på 90-talet innebar, gav tyvärr oärliga förmyndare större möjligheter att sko sig på den omyndige. Resterande skyddsregler rörande omyndigs aktieägande väger ej upp de brister som den frisläppta föräldraförvaltningen innebär. / Vid ett oplanerat generationsskifte när arvingen är omyndig är risken stor att den reella beslutande makten tillfaller en oönskad person. Anledningen till detta är den betydande förmyndarförvaltning en efterlevande förmyndare kan utöva över tillgångar den omyndige fått via legalt arv/testamente eller gåva. De möjligheter som ett borttestamenterande av förvaltningsrätten ger, kan tyvärr ge en falsk känsla av trygghet för testator. I flertalet av fallen finns möjlighet för den efterlevande förmyndaren att utnyttja laglottsmöjligheten föra att tillskansa sig beslutande makt över företaget och på så sätt motverka testators vilja. Trots att lagstiftaren på olika sätt försökt att trygga den omyndiges situation genom regler för hur förmyndare och överförmyndare skall handla anser jag dessa regler vara otillräckliga. Den utvidgning av förmyndaransvaret som omarbetningen av föräldrabalken i mitten på 90-talet innebar, gav tyvärr oärliga förmyndare större möjligheter att sko sig på den omyndige. Resterande skyddsregler rörande omyndigs aktieägande väger ej upp de brister som den frisläppta föräldraförvaltningen innebär.

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. During the planning, a decision must be made concerning who they want to take over and how it should be performed. When it comes to succession of ownership in agriculture and forestry businesses, three different methods are used. Those methods are inheritance, gift and purchase. These methods are also divided into unplanned and planned succession of ownership. For example, inheritance is unplanned and a gift and purchase, together with testamentary aquisitions, are planned.Inheritance occurs when the older generation passes away and the survivor inherits the property. If there is no survivor, the legal inheritance order decides who will inherit the property. Gift and purchase means that the owner gives away or sells the property to the younger generation. A combination of the methods can also be carried out. In that case, it is the compensation that decides if it is to be considered as a gift or a purchase. When the compensation exceeds the assessed value, the transfer is considered a purchase. Formerly, it was common that the oldest son took over the business. In this day and age, that does not happen as frequently. Far too often it is hard to find one person that wants to take over. Instead a succession of ownership is carried out to all the siblings. The reason for this is that the owner wants the business to stay within the family. This, even though joint ownership is to be considered as a bad solution that often leads to conflicts.Surrounding joint ownership, there are some problems that can arise at its origin during the joint ownership and in connection with the disposal. The choice of method, to transfer the farm, is of significance if a license is needed in order for the acquisition to be valid. It is also important to think through which stipulations that are put into the contract in connec-tion with the transfer. In the case that those stipulations are contrary to law then they are not valid.The problems that can arise during joint ownership often leads to disagreements. Examples of problems that will be mentioned in this thesis are which rules of law are applicable if a part owner has the right to farm the land and if the joint ownership is to be considered as a company. In the case of torn out conflicts, a possibility is presented implying that a de-mand can be made by any part owner that a sale shall be carried out at a public auction.

The rapid industrialization, population growth, urbanization and economic and social development cause many environmental problems, such as climate change which is the result of the increase in the emission of greenhouse gases (GHGs) especially CO2. Combustion of fossil fuels, particularly from electricity generation, has the major responsibility for CO2 emissions. Decreasing the amount of CO2 emission requires a significant shift from our present energy use pattern toward one of lesser reliance on fossil fuels. Using renewable energy sources is one of the ways to supply some of the electricity demand reducing the associated GHG emissions and thus decreasing the adverse effects of climate change. In this study, generated electricity associated CO2 emissions and the specific CO2 emission factors are calculated based on IPCC methodology for each fuel type and each thermal power plant for Turkey between 2001 and 2008. The electricity demand of Turkey is estimated to increase about 7% annually till to 2019. Based on the planned power plant data obtained from EMRA, it was found that the total electricity supply (planned + existing) will not be sufficient to provide the estimated demand between 2011 and 2019. To overcome supply deficiency problem, four different scenarios are developed and the mitigation potential of CO2 emission from electricity generation based on these scenarios are examined. The results from these scenarios show that there is a significant decrease in the amount of CO2 emission from electricity generation. Renewable Energy Scenario which is the best scenario in terms of mitigation of CO2 emissions, provides to mitigation of 192 millions of CO2 emissions between 2009 and 2019. with respect to BAU scenario

<p>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. During the planning, a decision must be made concerning who they want to take over and how it should be performed. When it comes to succession of ownership in agriculture and forestry businesses, three different methods are used. Those methods are inheritance, gift and purchase. These methods are also divided into unplanned and planned succession of ownership. For example, inheritance is unplanned and a gift and purchase, together with testamentary aquisitions, are planned.Inheritance occurs when the older generation passes away and the survivor inherits the property. If there is no survivor, the legal inheritance order decides who will inherit the property. Gift and purchase means that the owner gives away or sells the property to the younger generation. A combination of the methods can also be carried out. In that case, it is the compensation that decides if it is to be considered as a gift or a purchase. When the compensation exceeds the assessed value, the transfer is considered a purchase. Formerly, it was common that the oldest son took over the business. In this day and age, that does not happen as frequently. Far too often it is hard to find one person that wants to take over. Instead a succession of ownership is carried out to all the siblings. The reason for this is that the owner wants the business to stay within the family. This, even though joint ownership is to be considered as a bad solution that often leads to conflicts.Surrounding joint ownership, there are some problems that can arise at its origin during the joint ownership and in connection with the disposal. The choice of method, to transfer the farm, is of significance if a license is needed in order for the acquisition to be valid. It is also important to think through which stipulations that are put into the contract in connec-tion with the transfer. In the case that those stipulations are contrary to law then they are not valid.The problems that can arise during joint ownership often leads to disagreements. Examples of problems that will be mentioned in this thesis are which rules of law are applicable if a part owner has the right to farm the land and if the joint ownership is to be considered as a company. In the case of torn out conflicts, a possibility is presented implying that a de-mand can be made by any part owner that a sale shall be carried out at a public auction.</p>

No description available.

Success or failure of climate policies in limiting warming to beneath particular thresholds depends on several physical, economic and social uncertainties. Whilst scenario analysis can be informative as to the types of policies that are required to achieve these goals, the complexity of scenario analysis often masks the underlying fundamental choices. This dissertation introduces the concept of the ‘decarbonization identity' to simply and systematically describe the mutually exclusive and collectively exhaustive range of choices available in future climate policy decisions. The simple identity states that the remaining carbon budget [B] for a given level of warming can be partitioned into four areas: the already committed 'baked-in' emissions from existing capital stock [E]; new commitments arising from investments in additional capital stock yet to be made [N]; less the stranding of existing or future capital stock [S]; and the additional atmospheric space created by negative emissions technologies (NETs) [A]. This dissertation finds that currently operating electricity generators [E] would already emit more CO2 (~300 GtCO₂) then is compatible with currently available generation-only carbon budgets [B] for a temperature rise of 1.5-2°C (~240 GtCO₂). In addition, the current pipeline of planned fossil fuel power plants would add almost the same amount [N] of emission commitments (~270 GtCO₂) to this capital stock again. Finally, these carbon budgets are inherently uncertain and depend on future, yet to be achieved, reductions of short-lived climate pollutant (SLCP) emissions. Should those reductions not be achieved today's remaining carbon budgets could be up to 37% smaller. Policymakers have now five choices to achieve the Paris climate goals: (1) protect and enhance carbon budgets by early and decisive action on SLCPs; (2) retrofit existing power generators with carbon capture and storage (3) ensure that no new polluting capital stock is added; (4) strand a considerable amount of global electricity generation capacity; and (5) create additional atmospheric space by scaling up NETs. Over the coming years and decades, the challenge will be to identify the most efficient balance of these options.