Sökning: "demergers"

Hittade 5 uppsatser innehållade ordet demergers.

  1. 1. Spärregler för förlustutjämning vid omstruktureringar av aktiebolag

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Irina Timoshenko; [2021]
    Nyckelord :skatterätt; handel med underskottsföretag; underskott; beloppsspärr; koncernbidragsspärr; fusionsspärr; fissionsspärr; Law and Political Science;

    Sammanfattning : En av de viktigaste frågorna för bolag gäller möjligheter till förlustutjämning, dvs. kvittning av en förlust som redovisats för ett beskattningsår mot inkomst för ett annat beskattningsår. LÄS MER

  3. 2. Exploring the demerger process

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Olof Fjellström; Victor Gustafsson; [2015]
    Nyckelord :Demerger; disintegration; process; M A; organizational change; case study; separation;

    Sammanfattning : Responding to an increasingly complex and competitive business climate, the last decades have seen a rise of various transformation alternatives for companies to consider. Whereas the field of M&A and divestitures have been devoted substantial academic attention, less research have been directed towards the unexplored phenomenon of demergers. LÄS MER

  4. 3. The Old Mutual and Skandia demerger : Building commitment as a factor of success

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Joel Sundström; Ludvig Hazelius; [2014]
    Nyckelord :Demerger process; Commitment; Communication; Conflict of interest;

    Sammanfattning : Increasing M&A activity has during recent years shown no indication of slowing down. Contrastingly the success rate of the M&A’s are still low, accordingly an increased frequency of demergers is a likely outcome. The demerger phenomenon has yet to reach the gaze of the academic community, where little is known surrounding the subject. LÄS MER

  5. 4. Managing a demerger process- A case study of a corporate divorce

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Oscar Thomasson; Audrius Janusonis; [2012-07-11]
    Nyckelord :Demerger; Disintegration; Organizational change;

    Sammanfattning : With increased M&A activities, and the fact that most mergers fail to meet their initial targets, it is likely that demergers will become more frequent. Since there is no previous conceptual framework explaining the forces and drivers of a demerger process, management has no theoretic foundation for how to approach this phenomenon. LÄS MER

  7. 5. THE END OF A STORMY RELATIONSHIP - a case study of an international business divorce and its organisational and emotional challenges

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Maria Karlsson; Hanna Nordell; [2012-07-11]
    Nyckelord :demergers; disintegration processes; organisational challenges;

    Sammanfattning : The term divorce can be used in explaining many challenges of a demerger, showing similarities to the existing M&A process literature which commonly uses the term marriage. By studying a demerger one can gain insights to challenges met at various stages in a disintegration process. LÄS MER