Syftet med denna studie är att beskriva de kostnadsskillnader som föreligger mellan ägarlägenhetsfastigheter och bostadsrätter. Studien kommer att belysa de löpande kostnaderna samt de engångskostnader som ett bostadsköp innebär för respektive boendeform. Då ägarlägenheten är den nyaste boendeformen på den svenska marknaden undersöks andrahandsöverlåtelser av dessa i förhållande till aktuell prisutveckling på bostadsrätter. Slutligen sker en undersökning av de påverkansmöjligheter en samfällighetsförening för ägarlägenheter har gällande de löpande kostnaderna av gemensamma ytor. Genom att studera främst skattemässiga förhållanden har en beräkning genomförts som visar kostnadsskillnaderna mellan ägarlägenheter och bostadsrätter. En utvärdering av genomförda andrahandsöverlåtelser för ägarlägenheter har gjorts efter material som behandlar överlåtelser av ägarlägenheter i Sverige. Två intervjuer har genomförts med representanter för samfällighetsföreningar för ägarlägenheter. Under intervjuerna diskuterades olika tillvägagångssätt för att minska kostnaderna för de gemensamma ytorna. Inköpspriset för en ägarlägenhet är högre än för bostadsrätten medan månadskostnaden är lägre för ägarlägenheten. Främsta anledningen till kostnadsskillnaderna är de cirka 33 procent av kostnaderna för att producera en bostadsrätt som lånas upp av bostadsrättföreningen. För ägarlägenheter är produktionskostnaderna lika höga fast inga lån upptas inom samfällighetsföreningen vilket gör att inköpspriset är cirka 33 procent högre. De andrahandsöverlåtelser som undersökts visar en positiv prisutveckling för ägarlägenheter. Huruvida detta är kopplat till boendeformen eller inte är svårt att utvärdera då prisutvecklingen på samtliga bostäder ökat kraftigt de senaste åren. Intervjuerna rörande förvaltning av gemensamma ytor för ägarlägenheter visade att kostnaderna kan sänkas genom engagemang, leverantörsbyte samt omförhandlingar av vissa avtal. / The purpose of this study is to describe the cost differences, which exist between owner-occupied apartments and condominiums. The study will describe the current costs for housing and the non-recurrent costs for purchasing. Current resale prices on the transfer of owner-occupied apartments have been studied in relation to the current price trend of condominiums. Finally, there is a study about the influence a joint property management association for the owner-occupied apartments have on the current costs for the joint areas. By studying mainly fiscal conditions, a calculation that present differences in costs between the owner-occupied apartments is presented. An evaluation of completed secondary transfers for condominiums and owner-occupied apartments is also presented. Two interviews has been conducted with representatives of joint property management association belonging to owner-occupied apartments. The interviews shows different approaches to reduce costs for maintaining the joint areas. Calculations of the cost differences show that the purchase price of an owner-occupied apartment is higher and that the monthly cost is higher for condominiums. The main reason for the cost differences is the mortage of the condominium associations resulting in approximately 33 percent higher current costs for condominiums. For owner-occupied apartments, the loans is with the owner of the apartment, making the purchase price about 33 percent higher. The joint property management association for the owner-occupied apartments has no mortgage. Prices for secondary transfers show a positive trend for owner-occupied apartments. Whether this is connected to the form of housing or something else is difficult to clarify since the prices of residential in Sweden has increased in recent years. Interviews regarding the management and maintenance of the common areas associated to the owner-occupied apartments shows that costs can be reduced by better procurement, in example better negotiations evaluations and choice of supplier.

6 pp. / 1. Drinking Water Wells; 2. Private Water Well Components; 3. Do Deeper Wells Mean Better Water; 4. Maintaining Your Private Well Water System; 5. Private Well Protection; 6. Well Water Testing and Understanding the Results; 7. Obtaining a Water Sample for Bacterial Analysis; 8. Microorganisms in Private Water Wells; 9. Lead in Private Water Wells; 10. Nitrate in Private Water Wells; 11.Arsenic in Private Water Wells; 12. Matching Drinking Water Quality Problems to Treatment Methods; 13. Commonly Available Home Water Treatment Systems; 14. Hard Water: To Soften or Not to Soften; 15. Shock Chlorination of Private Water Wells / This fact sheet is one in a series of fifteen for private water well owners. The one- to four-page fact sheets will be assembled into a two-pocket folder entitled Private Well Owners Guide. The titles will also be a part of the Changing Rural Landscapes project whose goal is to educate exurban, small acreage residents. The authors have made every effort to align the fact sheets with the proposed Arizona Cooperative Extension booklet An Arizona Well Owners Guide to Water Sources, Quality, Sources, Testing, Treatment, and Well Maintenance by Artiola and Uhlman. The private well owner project was funded by both the University of Arizonas Water Sustainability Program-Technology and Research Initiative Fund and the USDA-CSREES Region 9 Water Quality Program.

6 pp. / 1. Drinking Water Wells; 2. Private Water Well Components; 3. Do Deeper Wells Mean Better Water; 4. Maintaining Your Private Well Water System; 5. Private Well Protection; 6. Well Water Testing and Understanding the Results; 7. Obtaining a Water Sample for Bacterial Analysis; 8. Microorganisms in Private Water Wells; 9. Lead in Private Water Wells; 10. Nitrate in Private Water Wells; 11.Arsenic in Private Water Wells; 12. Matching Drinking Water Quality Problems to Treatment Methods; 13. Commonly Available Home Water Treatment Systems; 14. Hard Water: To Soften or Not to Soften; 15. Shock Chlorination of Private Water Wells / This fact sheet is one in a series of fifteen for private water well owners. The one- to four-page fact sheets will be assembled into a two-pocket folder entitled Private Well Owners Guide. The titles will also be a part of the Changing Rural Landscapes project whose goal is to educate exurban, small acreage residents. The authors have made every effort to align the fact sheets with the proposed Arizona Cooperative Extension booklet An Arizona Well Owners Guide to Water Sources, Quality, Testing, Treatment, and Well Maintenance by Artiola and Uhlman. The private well owner project was funded by both the University of Arizonas Water Sustainability Program-Technology and Research Initiative Fund and the USDA-CSREES Region 9 Water Quality Program.

Inledning Deloitte gjorde 2013 en granskning av Jönköpings kommun som visade på att rutiner saknades avseende omprövning av nyttjandeperiod för materiella anläggningstillgångar. Detta skulle kunna innebära att det även finns brister i kommunala bolag, varför en jämförelse mellan kommunala och privata bolag görs. Syfte Syftet med studien är att förklara och analysera sambandet mellan ägaridentitet och omprövning av nyttjandeperiod för materiella anläggningstillgångar i svenska fastighetsbolag. Metod Studien har en deduktiv ansats och en kvantitativ forskningsstrategi. En tvärsnittsdesign har gjorts där datan samlats in i form av sekundärdata genom granskning av årsredovisningar. Datan, som utgörs av ett slutgiltigt urval om 405 bolag, har kompletterats med kvalitativa intervjuer med fem revisorer. Slutsats Den statistiska analysen visar ingen signifikans för sambandet mellan omprövning av nyttjandeperiod och ägaridentitet. Det som dock verkar påverka benägenheten att ompröva nyttjandeperiod är vilken revisionsbyrå bolaget anlitar. Bolag som anlitar Deloitte eller en annan revisionsbyrå än Big 4 är mer benägna att ompröva nyttjandeperiod än bolag som anlitar övrigarevisionsbyråer. / Introduction An inspection of Jönköping’s municpality made by Deloitte in 2013 showed a lack of routines regarding reviewing of useful life for tangible fixed assets. This could imply a lack of routines in municipal corporations as well, and because of this a comparison is made between municipal and private corporations. Purpose The aim of this study is to explain and analyze the relationship between owner identity and reviewing of useful life for tangable fixed assets in Swedish real estate corporations. Method The following is a quantitative study based on a deductive approach and a cross-sectional design. Data has been collected as secondary data through examiniation of annual reports. The data, which consists of a final selection of 405 corporations, has been complemented through qualitative interviews with five auditors. Conclusion The statistical analysis shows no significant relationship between reviewing of useful life and owner identity. However, a factor that seems to affect the propensity to review useful life is depending on which audit firm the corporation uses. Corporations that use Deloitte or another audit firm than Big 4 tend to review useful life to a greater extent that those who use other audit firms.

Sammanfattning Examensarbete (kandidat), Företagsekonomi III –organisation, Ekonomihögskolan vid Linnéuniversitetet, 2FE95E, VT2016 Författare: Gofi Aldstam Handledare: John Jeansson Titel: Fördelning i hållbarhetsrapportering- en uppsats om svenska företag och organisationers hållbarhetsrapportering Problem: CSR-rapportering ökar hos företag och organisationer men att rapportera på de tre CSR-perspektiven:socialt, miljömässigt och ekonomiskt är inte tillräckligt. De tre CSR-perspektiven behöver vara jämnt fördelade för att skapa stabila och långsiktiga företag och organisationer som bidrar till ett välmående samhälle. Syfte: Syftet med uppsatsen är att undersöka, i vilken utsträckning de svenska företag och organisationer rapporterat data avseende alla tre CSR-perspektiven och hur jämn fördelningen mellan de rapporterade CSR-perspektiven är. Syftet är även att undersöka om rapporteringsgraden rörande antal CSR-perspektiv och fördelningen mellan de tre CSR-perspektiven skiljer sig åt, utifrån faktorerna, ägare, marknad och internationell verksamhet. Metod: Studien har en tvärsnittsdesign med kvantitativ ansats. Sekundäranalys användes som metod, då analys gjordes av CSR-rapporter hämtade ur databasen från Global reporting Initiative (GRI). Excel användes för sammanställning av data. Utifrån det teoretiska ramverket analyserades informationen från GRI-databasen. Resultat: Resultatet från denna studie visar att de flesta företag och organisationer rapporterar på alla CSR-perspektiv. Svenska företag och organisationer förefaller ha jämn fördelning mellan CSR-perspektiven. Resultatet skiljer sig inte nämnvärt utifrån faktorerna ägare, marknad och internationell verksamhet förutom rörande rapporteringsgraden för CSR-perspektiven och till viss del rörande fördelningen mellan CSR-perspektiven. Nyckelord: Hållbarhet, CSR, GRI, fördelning, ägare, marknad, internationellt / Abstract Bachelor Thesis, Business Administration III- Organisation, School of Business and Economics, Linnaeus University, 2FE95E, Spring 2016. Author: Gofi Aldstam Supervisor: John Jeansson Title: Distribution within sustainability reporting – a thesis regarding sustainability reporting from Swedish companies and organisations Problem: CSR reporting is increasing within companies and organisations, but to report on three CSR perspectives: socially, environmentally and economically is not enough. The three CSR perspectives need to be evenly distributed to create long-term business and organisations that contribute to a prosperous society. Purpose: The purpose of the thesis is to examine the extent to which Swedish companies and organisations reported data on all three CSR perspectives and how even distribution between the reported CSR perspectives are. The purpose is also to investigate whether the rate of reporting on the number of CSR perspectives and the distribution between the three CSR perspectives, differ, based on the factors owner, market and international business. Method: The study was a cross-sectional design with quantitative approach. Secondary analysis was used as a method, when the analysis was made by CSR reports retrieved from the database of the Global Reporting Initiative (GRI). Excel was used for the compilation of data. Based on the theoretical framework information was analyzed from the GRI database. Results: This study shows that most companies and organisations report on all CSR perspectives. Swedish companies and organisations appear to have equal distribution between CSR perspectives. The results do not differ significantly regarding the factors owner, market and international business, except on reporting rate for CSR perspectives and to some extent distribution between CSR perspectives. Key words: Sustainability, CSR, GRI, distribution, owner, market, international

Diplomová práce: Beneficiární vlastník v daňovém právu Abstrakt v anglickém jazyce BENEFICIAL OWNER IN TAX LAW In many instances, the concept of beneficial owner can be found in tax law, enabling the taxpayers to lower the taxation of their income. Despite the fact that the term beneficial owner is not very commonly used in the Czech law, interpretation of this term is important part of the international tax law. Therefore, the purpose of my Theses is to review relevant laws (including Czech tax law, international tax law, European law, and relevant Czech and international court's decisions) to determine common characteristics of the term beneficial owner as it is used in the above mentioned fields of law. In the European law, the term beneficial owner can be found in two European directives - "Interest and royalty payments directive" and "Income savings directive". Although there are differences between the interpretation on the term beneficial owner in these European directives (based mostly on the fact that one directive is applicable to natural persons whereas the other one to legal entities), we can say that the purpose and aim of the regulation is the same. The OECD and its fiscal committee are concern with the interpretation and appropriate application of the term beneficial owner in the...

This thesis investigates the management of social capital processes as they are accomplished-understood, experienced and shaped-by owner-managers. The aim of the thesis is to develop a deeper understanding of the management of social capital processes, to achieve a greater congruence between real-life perspectives and experiences and social capital literature. The thesis argues that social capital is situational, and in the economic situation the theory has been bounded by rational choice framing assumptions. The research problem is that claims for the universality of the economic way of looking at life, and for looking at social capital processes are over-stated. Predicated on this insight the research investigates economic notions of rationality, and low and non-rationality, as well as their inter-dependence in the management of social capital processes. The research follows a qualitative approach for data collection, with flexible pre-coding to guide the research where to look, while retaining an inductive openness to emergent data. The research population is drawn from SME owner-managers in the service and retail sectors, who were researched over two years using semi-structured interviews, observation, and by researcher participant observation. The thesis presents a number of contributions to knowledge. First, the thesis offers an in-depth, single source review explicating the meaning of the economic form of social capital, with reference to its intellectual antecedents, conceptual debates and key theoretical authors. The second (emergent research) contribution is to identify the significance of ethics and autodidactic reading for managing social capital processes. The third (theoretical) contribution argues for an expanded social capital perspective, beyond the prevailing and over-confident rational framing assumptions, and also for a new holistic ontological understanding. The fourth contribution is to identify a number of generic processes which can guide the management of social capital processes.

La ''caution dirigeante'' est une formule consacrée par la doctrine pour désigner le cautionnement donné par un dirigeant en garantie des dettes de sa société. L'emploi de ce syntagme n'est pas inutile dans la mesure où la caution dirigeante a toujours eu un statut intermédiaire : elle ne peut pas être appréhendée comme un simple consommateur puisqu'elle contracte pour les besoins de son activité professionnelle, elle ne peut pas davantage être considérée comme un professionnel contractant dans son domaine de compétences. Traditionnellement, la jurisprudence considérait pourtant les cautions dirigeantes comme des cautions averties, elles en incarnaient précisément l'archétype. Dès la fin des années 1970, des réformes législatives compliquèrent régulièrement cette conception prétorienne de la caution dirigeante. La loi pour l'initiative économique du 1er août 2003 annonça l'avènement d'une ère nouvelle pour les cautions dirigeantes, faisant d'elles des quidam du droit du cautionnement. Les interventions législatives ultérieures forcent même à constater que les dirigeants sont paradoxalement mieux protégés que les cautions non-dirigeantes, fragilisant ainsi la fonction de ce cautionnement qui est d'assurer le crédit aux entreprises. / "Director's Guarantee" is an expression reserved by doctrine to refer to the surety given by a director to secure the debts of his company. The employment of this phrase is useful insofar as the director's guarantee has always had an intermediary status : he cannot be considered to be either as simple consumer because he's contracted for the purposes of the director's professional activity, nor as a professional contracting in his or her field. Traditionally, case law has considered director's guarantees as informed sureties. In fact, they embody the archetype. Since the 1970's, legislative reforms have regularly complicated this court-made definition of the director's guarantee. The French Economic Initiative Act of 1 August 2003 launched a new era for director's guarantees, making them ordinary individuals of surety law. Later legislative actions even had to note that director's guarantees are paradoxically better protected than non-director's guarantees, thereby weakening the function of this surety that is to provide business credit.

The subject of the thesis "Analysis of the profitability of a selected agricultural entity - ZD Strmilov" is the elaboration of a real analysis of the profitability of a functioning small agricultural enterprise. The diploma thesis is divided into two parts, the first of which is a theoretical part, which focuses on the general characteristics of a small business and its economic use,with an explanation of its establishment. The second, practical part, provides a realistic analysis of the profitability of an existing small farm with the production of agricultural commodities. In conclusion, the work is completed with supplements, which can contribute in the future to increasing the profitability of a small agricultural enterprise and its further development.

O conceito de beneficiário efetivo nos acordos internacionais contra a bitributação, apesar de não expressamente definido, é um requisito específico para que pessoas possam usufruir das disposições relativas aos dividendos, juros e royalties do mesmo. O presente trabalho tem o objetivo de analisar os critérios para a determinação do significado desse termo nos acordos celebrados com base na Convenção Modelo da OCDE, examinando também os limites e implicações de sua definição para os Estados Contratantes. A Introdução tem o objetivo de delimitar o escopo do objeto de estudo, bem como apresentar algumas prévias considerações didáticas sobre o direito tributário internacional, ramo no qual este estudo se insere. No Capítulo I, analisaremos a origem do termo beneficiário efetivo. O elemento central é a sua relação com os atributos do direito de propriedade no direito interno dos países de common law, onde este foi criado. Adicionalmente, realizaremos a comparação com o tratamento legal dessa expressão no direito interno dos países de civil law e, especificamente, no direito interno brasileiro. O Capítulo II compreende o exame das regras de interpretação dos acordos internacionais contra a bitributação e de que maneira a construção de sentido de termos não definidos em seu texto é realizada. Para este fim, serão analisados os diversos instrumentos que compõe o contexto desses acordos, assim como a relação entre os demais instrumentos que podem auxiliar neste processo de exegese, demonstrando também as condições para o reenvio interpretativo do termo por meio de lei interna dos Estados Contratantes. No Capítulo III, as diferentes formas e critérios para a interpretação do termo serão estudados. Será analisada a disciplina do tema na CM OCDE e Comentários, a sua relevância e alcance no combate ao treaty shopping e a jurisprudência internacional atual. Ao final, apresentaremos uma síntese conclusiva do nosso estudo. / The concept of beneficial owner in the double tax treaties, although not expressly defined, is a requirement for the treaty entitlement of persons receiving income from dividends, interest and royalties. This study aims at analyzing the criteria for the definition of its meaning within the double tax treaties that adopt the OECD Model Convention, also examining the limits and implications of this concept to Contracting States. The purpose of the Introduction is to define the scope of the object of study and, also, to present certain didactic considerations about international tax law, the area to which this work is related. In Chapter I, the origin of the term beneficial owner is analyzed. The main element therein is its relationship with the attributes of property law under the domestic laws of the common law countries, where it was created. Additionally, we will proceed the comparison with the legal treatment of this expression in the internal law of the civil law countries and, specifically, in the Brazilian law. Chapter II deals with the analysis of the interpretation rules of the double tax treaties and on which way they act on the construction of the meaning of terms not defined on its text. For this purpose, the several instruments that constitute the context of the tax treaties will be analyzed, as well as the relation of the other instruments that may help in the interpretation process, demonstrating the requirements for the interpretative remittance of the term through domestic law of the Contracting States. On Chapter III, the different forms and criteria for the interpretation of the term will be examined. Also, we will analyze the treatment of the subject on OECD MC and Commentaries, its relevance and scope in the fight against treaty shopping and the current international jurisprudence. At the end, we will present a conclusive synthesis of our study.