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En kapitaltäckningsgaranti kan användas för att rädda ett aktiebolag som hamnar i en kapitalbristsituation från likvidationsplikt. En kapitaltäckningsgaranti innebär att en fysisk eller juridisk person avger ett ensidigt löfte om att tillskjuta medel till det mottagande aktiebolaget om ekonomin försämras till den grad att det registrerade aktiekapitalet understiger hälften. En sådan situation är ålagd handlingsdirigerande regler som kan resultera i likvidation enligt 25 kap. Aktiebolagslag (2005:551), ABL. Genom att en garant åtar sig att vid avrop eller enligt överenskommelse tillskjuta medel till mottagaren kan verksamheten fortsätta bedrivas. Kapitaltäckningsgarantier regleras inte i ABL utan har istället varit föremål för diskussion i den juridiska doktrinen. Eftersom reglerna om kapitalbrist är uppställda i borgenärsintresse diskuteras ofta frågor kopplade till det bolaget som mottar en kapitaltäckningsgaranti. Enligt vår mening saknas det diskussion kring hur ett aktiebolag som garant kan påverkas av ett sådant åtagande. En fråga som uppstår är huruvida det överhuvudtaget kan anses rationellt att ställa ut en kapitaltäckningsgaranti och betydelsen av huruvida det sker inom eller utom ett koncernförhållande. Eftersom utställande av en kapitaltäckningsgaranti innebär att garanten tar på sig en ekonomisk risk bör det anses fördelaktigt om garanten kan kontrollera åtagandet i största möjliga utsträckning. Genom att en kapitaltäckningsgaranti utställs till ett bolag som garanten har insyn i och kan kontrollera kan potentiella risker minimeras. Garanten kan även se till att skyldigheterna enligt garantin begränsas för att uppnå förutsebarhet. I en koncern ska styrelsen i moderbolaget verka för koncernens bästa. För det fall en kapitaltäckningsgaranti ställs ut inom ett koncernförhållande innebär det att utställaren bör gynnas av mottagarens ekonomiska förbättring. Ett åtagande som sker mellan bolag i samma koncern innebär dessutom ett ökat skydd för garantens minoritetsaktieägare eftersom utställandet sker i bolagets intresse vilket även innebär att kapitaltäckningsgarantin är utställd i aktieägarnas intresse.

Abstract Bachelor Thesis Business Administration III, Organization 15 hp, 2FE78E, Linnaeus University of Kalmar, Spring 2021. Authors: Tom Karmfalk & Filippa Olsson Advisor: Olle Duhlin Examinator: Hans Wessblad Title: COVID-19 - A swedish corporate group's nightmare or possibility? ___________________________________________________________________________ Purpose: The purpose of this study is to provide an insight into the leadership within an industry in a highly crisis-affected industry and contribute to insights into the importance of leadership and the impact on crisis management. With support from the qualitative data collection via semi-structured interviews, the study will show how the pandemic has been handled by leaders in Parks and Resorts in a very vulnerable industry, the hospitality industry. Problem formulation: How have leaders in a swedish corporate group in the hospitality industry acted to handle the consequences followed by COVID-19? Method: A case study that deals with the phenomenon of leadership in the COVID-19 crisis in its various forms. Through an inductive approach. The collection of data has taken the form of a qualitative collection method. Conclusion: This study shows the results of how important it is to have good and safe leadership in a crisis, how leaders handle stress and the value of communication for a corporate group striving for a goal. Also a group's forced reorganization because of COVID-19 and how stakeholders can affect a corporation's result during a crisis. Key words: COVID-19, Organization, Leadership, Corporate group, Crisis, Stress, Reorganization, Stakeholders / Sammanfattning Kandidatuppsats i företagsekonomi III, Organisation 15 hp, 2FE78E, Linnéuniversitetet i Kalmar., VT 2021. Författare: Tom Karmfalk & Filippa Olsson Handledare: Olle Duhlin Examinator: Hans Wessblad Titel: COVID-19 - En svensk koncerns mardröm eller möjlighet. ___________________________________________________________________________ Syfte: Syftet med den här studien är att ge en inblick i ledarskap vid en extrem krissituation som COVID-19 och genom den informationen bidra till hur verksamheter ska arbeta med ledarskap och krishantering. Med stöd i den kvalitativa datainsamlingen via semistrukturerade intervjuer, kommer studien visa på hur pandemin hanterats av ledare i Parks and Resorts inom en väldigt utsatt bransch, besöksnäringen. Problemformulering: Hur har ledare i en svensk koncern inom besöksnäringen agerat för att hantera konsekvenserna till följd av COVID-19? Metod: En fallstudie som behandlar fenomenet ledarskap vid krisen COVID-19 i dess olika former. Genom en induktiv ansats. Insamling av data har skett i form av en kvalitativ insamlingsmetod. Slutsats: Den här studien visar resultat på hur viktigt det är med bra och tryggt ledarskap vid en kris, hur ledare hanterar stress och kommunikationens värde för en koncerns strävan efter ett mål. Även en koncerns påtvingade omorganisering av COVID-19 samt hur intressenter kan påverka en verksamhets resultat under en kris. Nyckelord: COVID-19, Organisation, Ledarskap, Koncern, Kris, Stress, Omorganisering, Intressenter

The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.

This diploma thesis is aimed at assessing the existence of synergistic effects of the selected consolidated entities in the Czech Republic. Using specific financial metrics, the objective of this thesis is to identify the synergistic effects which occur among five consolidated entities operating in the area of property. Measurement and evaluation are performed pursuant to analysis of financial statements as well as qualitative data and are supposed to lead to assessing the existence of synergy in given sphere of national economy.

The gas leak disaster in Bhopal, India, in 1984 illustrates a situation of catastrophe and mass torts resulting in loss of life and health as well as environmental degradation. The Indian company Union Carbide India Limited, who owned and operated the chemical plant that caused the disaster, did not have sufficient assets to compensate the victims in contrast to its financially well-equipped US parent company Union Carbide Corporation. The courts never reached a decision regarding parent company liability for the subsidiary’s debts arising from tort claims against the subsidiary. However, where the subsidiary cannot satisfy its tort creditors, as in the Bhopal case, questions regarding parent company liability become highly relevant in relation to both foreign and domestic subsidiaries. Therefore, parent company liability for subsidiaries’ torts is discussed in this thesis with reference to Swedish and UK company law and with a focus on the tort creditors’ situation and the business and human rights debate. From limited liability for shareholders and each company being a separate legal entity follows that a parent company is not liable for its subsidiaries’ debts in neither Swedish nor UK company law. These concepts serve the important function of facilitating risk-taking and entrepreneurial activities. However, they also contribute to the problem of uncompensated tort victims arising where a subsidiary is involved in liability- producing activities but lacks assets to compensate the tort victims. Where limited liability and each company being a separate legal entity leads to particularly inappropriate results, the doctrine of piercing the corporate veil in both Sweden and the UK allows the court to disregard the separate legal personalities and hold the parent company liable for its subsidiary’s acts or omissions. The doctrine is characterised by uncertainty and is seemingly only available under exceptional circumstances. The doctrine does little to mitigate the problems for subsidiaries’ tort creditors at large. The business and human rights debate calls for access to judicial remedies for victims of businesses’ human rights violations. As some human rights violations can form the basis of a tort claim, it is relevant to discuss parent company liability according to company law in relation to human rights violations. The United Nations Guiding Principles on Business and Human Rights emphasise the need to ensure that corporate law does not prevent access to judicial remedies. However, the company law regulation of liability in company groups seems in practice to function as an obstacle for access to judicial remedies for human rights victims, particularly when also considering the inadequate legal regimes in some host states and the hurdles of jurisdiction and applicable law in multinational company groups. It is concluded in this thesis that the company law regulation of liability in company groups is seemingly not equipped to meet the challenges arising with the development of company groups, the global reach of the private business sector, the risks of mass torts and the influence of the business sector on human rights.

Master’s thesis deals with the consolidation of financial statements and analysis of financial condition of group subjected to consolidated financial statements. Fundamental thesis goal is an assesment of financial position selected group of companies by methods of financial analysis and specialized models. It leads to finding potential weaknesses and creation of proposals leading to eliminate discovered weaknesses and improving the financial situation of group.

This thesis is focused on the issue of achieving synergistic effect in a consolidating entity. Consolidation unit and proposed financial indicators for monitoring the synergistic effect of the parent company and the consolidated group are defined based on the theoretical findings. Based on the analysis of these indicators is evaluated whether the synergistic effect is achieved.

The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.

The diploma thesis deals with assessing the synergistic effects of the selected consolidated entity. The analytical part consists of a valuation of the current economical situation in the particular consolidated entity. The thesis determines appropriate indicators of evaluating the synergic effect. The results of these indicators demonstrate the existence of synergy.