Verotus yksityisen osakeyhtiön sukupolvenvaihdoksessa

Tämän tutkielman tarkoituksena on selvittää verotusta yksityisen osakeyhtiön sukupolvenvaihdoksessa. Tutkielman on rajattu siten, että se koskee vain yrittäjän elinaikana tapahtuvia luovutuksia. Käytettävissä olevista sukupolvenvaihdostavoista on käsitelty osakekauppa, lahja ja lahjaluonteinen kauppa. Näiden lisäksi tutkielmassa on tutkittu yksityisen osakeyhtiön käyvän arvon määrittämistä lahjaverotuksessa sekä verosuunnittelun mahdollisuuksia ja sääntelyä. Tutkielma on toteutettu lainopillisesti. Tutkielma osoittaa, että osapuolten tulee valmistautua sukupolvenvaihdokseen huolellisesti, koska osakekaupan, lahjan ja lahjaluonteisen kaupan verottamiseen liittyy paljon sääntelyä ja osapuolet haluavat hyödyntää kaikki lain tarjoamat huojennusmahdollisuudet, täytyy ne tuntea etukäteen. Lisäksi tutkielmassa käsiteltyjen case –yritysten pohjata ilmeni, että toteutustapojen kokonaisverorasituksessa syntyy eroja eri kokoisissa yrityksissä.

Seuraajasuunnitteluprosessi ja sen toimivuus KONE Oyj:n New Equipment Business -liiketoimintayksikössä

Tämä tutkimus käsittelee seuraajasuunnitteluprosessia ja sen toimivuutta. Tutkimus on tapaustutkimus, jossa tutkittava ilmiö eli seuraajasuunnittelu ja kohteena oleva tapaus eli organisaatio KONE Oyj:n yksi liiketoimintayksikkö New Equipment Business, NEB voidaan erottaa toisistaan. Tutkimuksen kohteena on seuraajasuunnitteluprosessin toimivuus tapausorganisaatiossa. Tutkimuksen tarkoituksena on hankkia tietoa ja ymmärtää prosessin toteutumista sekä löytää jo käytössä olevat parhaimmat käytännöt sekä merkittävimmät kehitysalueet. Tutkimuksen lähestymistapa on kvalitatiivinen. Seuraajasuunnitteluprosessin toimivuutta tutkittiin tekemällä teemahaastatteluja tutkimuksen kohteena olevan organisaation eri funktioiden henkilöstöpäälliköiden ja yksiköiden johtajien kanssa. Haastattelujen lisäksi tutkimuksessa käytettiin tausta-aineistona yrityksen sisäisiä arkistointitietoja ja materiaalia. Työn tuloksena saatiin selville, miten seuraajasuunnitteluprosessi toteutuu kohdeorganisaatiossa. Tutkimuksen tulosten perusteella näyttää siltä, että panostamalla talenttien kehitystoimenpiteisiin sekä lisäämällä henkilöiden liikkuvuutta yli organisaatiorajojen voidaan kehittää seuraajasuunnitteluprosessia vastaamaan tulevaisuuden haasteisiin.

Composite artistry in the Book of Numbers : a study in biblical narrative conventions

The present thesis discusses the coherence or lack of coherence in the book of Numbers, with special regard to its narrative features. The fragmented nature of Numbers is a well-known problem in research on the book, affecting how we approach and interpret it, but to date there has not been any thorough investigation of the narrative features of the work and how they might contribute to the coherence or the lack of coherence in the book. The discussion is pursued in light of narrative theory, and especially in connection to three parameters that are typically understood to be invoked in the interpretation of narratives: 1) a narrative paradigm, or ‘story,’ meaning events related to each other temporally, causally, and thematically, in a plot with a beginning, middle, and end; 2) discourse, being the expression plane of a narrative, or the devices that an author has at hand in constructing a narrative; 3) the situation or languagegame of the narrative, prototypical examples being factual reports, which seeks to depict a state of affairs, and storytelling narratives, driven by a demand for tellability. In view of these parameters the present thesis argues that it is reasonable to form four groups to describe the narrative material of Numbers: genuine narratives (e.g. Num 12), independent narrative sequences (e.g. Num 5:1-4), instrumental scenes and situations (e.g. Num 27:1-5), and narrative fragments (e.g. Num 18:1). These groups are mixed throughout with non-narrative materials. Seen together, however, the narrative features of these groups can be understood to create an attenuated narrative sequence from beginning to end in Numbers, where one thing happens after another. This sequence, termed the ‘larger story’ of Numbers, concerns the wandering of Israel from Sinai to Moab. Furthermore, the larger story has a fragmented plot. The end-point is fixed on the promised land, Israel prepares for the wandering towards it (Num 1-10), rebels against wandering and the promise and is sent back into the wilderness (Num 13-14), returns again after forty years (Num 21ff.), and prepares for conquering the land (Num 22-36). Finally, themes of the promised land, generational succession, and obedience-disobedience, operate in this larger story. Purity is also a significant theme in the book, albeit not connected to plot in the larger story. All in all, sequence, plot, and theme in the larger story of Numbers can be understood to bring some coherence to the book. However, neither aspect entirely subsumes the whole book, and the four groups of narrative materials can also be understood to underscore the incoherence of the work in differentiating its variegated narrative contents. Numbers should therefore be described as an anthology of different materials that are loosely connected through its narrative features in the larger story, with the aim of informing Israelite identity by depicting a certain period in the early history of the people.

Effect of long-term agricultural management systems on occurrence and composition of weed species

This study aims to assess the composition of weed communities as a function of distinct selection factors, at neighboring areas submitted to distinct soil management and diverse use for sixteen years. Four areas submitted to distinct managements (conventional tillage system; no-till system; integration crop/livestock and continuous livestock) were sampled in relation to the occurrence and severity of weed species by the beginning of the planting season, being estimated the relative abundance, relative frequency and relative dominance of each weed species under each area, as well as the Importance Value Index for each species. Areas were also compared by the Sørensen's similarity coefficient. Areas where pasture and grazing were never present, exhibited a number of seedlings of weed species 250% higher than areas periodically or continuously under grazing, while the area of soil covered by weeds was 87% superior at the conventional tillage system in relation to the average of the other treatments. Grass weeds were the most important at the conventional tillage area while broadleaved weeds where more important at the no-till area, probably due also to herbicide selection factors. Under crop/livestock integration there may be the need to care about controlling seedlings of the forage species inside grain crops in succession.

Glyphosate tolerant volunteer corn control at two development stages

The loss of grains during the harvest of glyphosate tolerant corn may generate volunteer plants, which can interfere in the conventional or glyphosate crop in succession. The current work aim to evaluate the control of the volunteer corn glyphosate tolerant under two weed stages. Aimed to evaluate the control of volunteer glyphosate tolerant corn in two stages of development. There were conducted two experiments with hybrid 2B688 HR (lepidoptera and glyphosate tolerant), the application were at V5 and V8 stage. The experiment was randomized block design with four replicates, using the treatments: haloxyfop at 25, 50 and 62 g ha-1 alone and associated with 2,4-D at 670 g ha-1 or fluroxypyr at 200 g ha-1. The standard was clethodim at 84 g ha-1 with 2,4-D and fluroxypyr at same rates. The applications of haloxyfop and clethodim both isolated or in a mixture with 2,4-D and fluroxypyr at V5 stage showed total control (100%) at 32 and 39 days after the application, except for haloxyfop + 2,4-D (25 + 670 g ha-1) mixture, which did not provided adequate control. At V8 stage, haloxyfop + 2,4-D (50 + 670 g ha-1) and haloxyfop + 2,4-D (62 + 670 g ha-1) mixtures took up to 6 and 10 days or longer to reach adequate to excellent control, when compared to haloxyfop isolated applications in the same doses, respectively. Either isolated clethodim or mixed with 2, 4-D and fluroxypyr did not show adequate control. The treatments showed efficient control on volunteer corn plants at V5 stage, except for haloxyfop + 2, 4-D (25 + 670 g ha-1) mixture. At V8 stage applications, haloxyfop either isolated or mixture with fluroxypyr demonstrated excellent control on every evaluated dose. The mixture with 2, 4-D can reduce haloxyfop efficiency at low doses. Clethodim alone or mixed with 2,4-D or furoxypyr did not provide acceptable level of control.

Carryover of Imazethapyr + Imazapic on Ryegrass and Non-tolerant Rice as Affected by Thickness of Soil Profile

Herbicides used in Clearfield(r) rice system may persist in the environment, damaging non-tolerant crops sown in succession and/or rotation. These damages vary according to soil characteristics, climate and soil management. The thickness of the soil profile may affect carryover effect; deeper soils may allow these molecules to leach, reaching areas below the roots absorption zone. The aim of this study was to evaluate the effect of the thickness of soil profile in the carryover of imazethapyr + imazapic on ryegrass and non-tolerant rice, sown in succession and rotation to rice, respectively. Lysimeters of different thicknesses (15, 20, 30, 40, 50 and 65 cm) were constructed, where 1 L ha-1 of the imazethapyr + imazapic formulated mixture was applied in tolerant rice. Firstly, imidazolinone-tolerant rice was planted, followed by ryegrass and non-tolerant rice in succession and rotation, respectively. Herbicide injury, height reduction and dry weight of non-tolerant species were assessed. There was no visual symptoms of herbicide injury on ryegrass sown 128 days after the herbicide application; however it causes dry weight mass reduction of plants. The herbicides persist in the soil and cause injury in non-tolerant rice, sown 280 days after application, and the deeper the soil profile, the lower the herbicides injury on irrigated rice.

Weed Community in a Raw Sugarcane Renovation Area Submitted to Different Soil Managements

The objective of this study was to evaluate the weed community in a raw sugarcane renovation area with three soil managements and peanut sowing in succession. The experiment was conducted during the 2007/08 season on a raw sugarcane area harvested without prior burning in the last five cuts. A randomized block design with treatments arranged in a split plot and arranged in four replications was used. The main treatments consisted of three cropping systems: conventional tillage, minimum tillage and direct planting, and subplots consisted in the absence (resting) or presence of crop rotation with peanuts. After 135 days from planting peanuts and 180 days of sugarcane harvest, the number of weeds m-2 was counted and the shoot dry biomass of the weeds collected was determined. The data were interpreted by analysis of variance and the means were compared by Tukey's test at 5% probability so that phytosociological indices a, b, c e d were calculated. The use of soil conservation tillage and peanut in rotation with sugarcane in the renovation areas is effective in controlling weeds and suppression of weed species difficult to control like Cyperus rotundus, Commelina bengalensis, Urochloa plantaginea, and Digitaria nuda.

Similarity among periphyton algal communities in a lentic-lotic gradient of the upper Paraná river floodplain, Brazil

Floristic comparison of periphyton communities from three systems with different hydrodynamic regimes (lentic, semilotic, and lotic) was carried out during high and low water periods on the Upper Paraná River floodplain. For each period and system, glass slides were sampled every two days during 18-day periods, and Eichhornia azurea Kunth petioles were sampled three times. A total of 228 species was collected, representing 12 classes, mainly diatoms and desmids. The highest species-richness was found in communities from lentic system and during high water. Species richness in the lotic system was more stable over succession and hydrological periods. Algal taxonomic structure in river community was clearly separated from the other two systems, with 43% of similarity level. The hydrological period was next in importance, followed last by the substratum type, with communities associated at 65-78% similarity levels, depending on system and hydrological period. The type of system, but not the water levels,was the main factor that influenced community richness, followed by disturbances caused by flood pulses and the operation of reservoirs upstream. The periphyton on artificial and natural substrata presented high degree of similarity.

Diversity and structure of the tree community of a fragment of tropical secondary forest of the brazilian Atlantic Forest domain 15 and 40 years after logging

Two adjacent tracts of tropical secondary forest, situated in Itambé do Mato Dentro, south-eastern Brazil, which had been regenerating for 15 and 40 years after clearing, were compared with the purpose of detecting differences in species diversity and composition, species guild composition (regeneration, stratification and dispersion), and stand structure. Four and three 1,125 m² plots laid on the 15- and 40-year-old stands, respectively, sampled 2,430 trees with diameter at the base of the stem > 5 cm. The number of species (S = 199) was high for this forest type and significantly higher for the older stand. Tree density was significantly higher in the younger stand, particularly for smaller trees, whereas the two stands did not differ in both basal area and volume per hectare. Trees of shade-tolerant and understory species were significantly more abundant in the older stand. Though sharing a large proportion of species (49%), the two stands differed significantly in the abundance of many species. Live stumps probably contributed to the relatively quick restoration of some forest characteristics, particularly species diversity, basal area and volume.

Tree population and community dynamics in a Brazilian tropical semideciduous forest

The dynamics of the tree community and 30 tree populations were examined in an area of tropical semideciduous forest located on the margin of the Rio Grande, SE Brazil, based on surveys done in 1990 and 1997 in three 0.18 ha plots. The main purpose was to assess whether variations in dynamics were related to topography and the effects of a catastrophic flood in 1992. Rates of mortality and recruitment of trees and gain and loss of basal area in two topographic sites, lower (flooded) and upper (non-flooded), were obtained. Projected trajectories of mean and accelerated growth in diameter were obtained for each species. In both topographic sites, mortality rates surpassed recruitment rates, gain rates of basal area surpassed loss rates, and size distributions changed, with declining proportions of smaller trees. These overall changes were possibly related to increased underground water supply after the 1992 flood as well as to a c. 250-year-old process of primary succession on abandoned gold mines. Possible effects of the 1992 flood showed up in the higher proportions of dead trees in the flooded sites and faster growth rates in the flood-free sites. Species of different regeneration guilds showed particular trends with respect to their demographic changes and diameter growth patterns. Nevertheless, patterns of population dynamics differed between topographic sites for only two species.

Kaksi tietä huipulle. Media ja puoluejohtajuus Suomessa naisten noususta populismin aaltoon

Tässä väitöskirjassa tarkastellaan suomalaisen puoluejohtajuuden ja suuren puolueen johtajaksi nousun murroskautta 1980-luvun lopulta 2010-luvulle median ja politiikan vuorovaikutuksen näkökulmasta. Puolueiden johtaminen on myös Suomessa ollut miesten työtä, ja perinteisesti tehtävään on ollut yksi väylä: asettuminen ehdolle puheenjohtajavaalissa ja valituksi tulo puoluekokouksessa. Tarkastelujakson alkupuolella naisia oli Suomessa ensimmäistä kertaa ehdolla suurten puolueiden puheenjohtajavaaleissa. Kauden loppupuolella heitä myös valittiin tuohon tehtävään ja ensimmäiset naiset nousivat pääministeriksi. Tämä historiallinen murros päätti liki satavuotisen perinteen, jossa miehet ovat olleet Suomessa sekä suurten puolueiden että hallitustyön johtajia. Julkisessa keskustelussa kysymys tasa-arvosta jäi toissijaiseksi: naisia alettiin valita puoluejohtajiksi tilanteissa, joissa heidän valintansa nähtiin puolueille edulliseksi. Naisen valinta tulkittiin miehen valintaa merkittävämmäksi symboliseksi viestiksi, johon liitettiin ajatuksia uudistumisesta ja puolueen julkisuuskuvan parantamisesta. Merkille pantavaa on, että naisten ensimmäiset valinnat suurten puolueiden johtajiksi tapahtuivat vaiheessa, jossa puoluejohtajien valta-asema on vahvin kautta suomalaisen poliittisen historian. Tässä valossa näyttää siltä, että valta ei aina pakenekaan naisilta. Vaikka suomalainen yhteiskunta ja suomalaiset naiset ovat monessa mielessä olleet edelläkävijöitä tasa-arvon suhteen, politiikan johtopaikkoja tavoitelleet naiset ovat meilläkin kohdanneet kansainvälisessä tutkimuksessa naisten haasteeksi osoitettuja lasikattoja, pyöröovia ja liukkaita jyrkänteitä. Tutkittavan ajanjakson aikana konkretisoitui myös toinen mahdollinen, joskin poikkeuksellinen reitti suuren puolueen johtajaksi: pienen puolueen nouseminen suurten joukkoon eduskuntavaaleissa. Tämä vaihtoehto toteutui vuonna 2011 perussuomalaisten eduskuntavaalivoiton myötä. Perussuomalaisten nousu eduskunnan pienimmästä puolueesta kolmanneksi suurimmaksi mursi perinteisen kolmen suuren puolueen asetelman. Puolueen menestyksen seuraukset ovat olleet kauaskantoisemmat kuin ehkä ensin ajateltiin: perussuomalaisten vaalivoiton sosiaalidemokraateille, keskustalle, ja kokoomukselle aiheuttama järkytys heijastui myöhemmin myös niiden johtajavaihdoksiin ja -valintoihin. Sekä naisten läpimurrossa että populismin voittokulussa median rooli oli monisyisempi kuin siihen perinteisesti liitetty tiedon välittäjän ja valtaa pitävien toimia kriittisesti seuraavan neljännen valtiomahdin tehtävänkuva. Tutkittavalla jaksolla tiedotusvälineet tekivät onnistuneen intervention politiikan osapuoleksi. Toimittajat ottivat kantaa valintoihin ja ohjeistivat puolueita, ja puolueet taas mukauttivat näkyvyyden maksimoidakseen käytäntöjään median tarpeisiin. 1980-luvun lopulta 2010-luvulle ulottuvalla jaksolla suuren puolueen puoluejohtajaksi valikoitumisen kriteerit muuttuivat, samalla kun median merkitys johtajavalinnoissa ja myös puoluejohtajan käytännön työssä kasvoi. Mediasta tuli aiempaa konkreettisemmin johtajavalintojen ja valtakamppailun areena, ja siihen liittyvät näkökohdat nousivat myös keskeisiksi johtajan taitoja arvioitaessa. Kuka ehdokkaista toisi näkyvyyttä, ”pärjäisi” median paineissa ja vakuuttaisi äänestäjät? Vielä 1980- ja 1990-lukujen taitteessa johtajavalinnat olivat pitkälti puolueorganisaatioiden hallinnoimia prosesseja, joista lehdistö raportoi askeleen jäljessä kulkien. Viimeistään 2000-luvun ensimmäisellä vuosikymmenellä puolueet omaksuivat ajatuksen median hyödyllisyydestä. Tämän strategisen muutoksen myötä puolueet tulivat samalla luovuttaneeksi määriteltyvaltaa oman organisaationsa ulkopuolelle. Kokoomuksen vuoden 2014 johtajavaalissa silmiinpistävää oli pyrkimys sekä hyötyä julkisuudesta että palauttaa valtaa takaisin puolueelle. Politiikan mediajulkisuuden alttius tarttua myyviin poliitikkopersooniin, ilmiöihin, ristiriitoihin ja draamaan sekä vastaavasti populistijohtaja Timo Soinin ja perussuomalaisten kyky tarjota kaikkia näitä auttoivat puolueen suurvoittoon vuoden 2011 eduskuntavaaleissa. Organisaatioltaan pieni ja johtajaansa henkilöityvä puolue sai selvästi poliittista painoarvoaan suuremman julkisuuden, koska kiinnostavuus määritti näkyvyyden ja puolueen nousevasta kannatuksesta tuli yksi vaalien pääaiheista. Median ja politiikan suhteessa tapahtuneet muutokset olivat vauhdittamassa niin naisten nousua suurten puolueiden johtajiksi kuin populistisen johtajuuden läpimurtoa ja perussuomalaisten menestystä. Koska suurten puolueiden johtajista valikoituvat myös pääministerit, näiden muutosten vaikutus ulottuu Suomen poliittisesti vaikutusvaltaisimpaan tehtävään asti.

Community structure of vascular plants in treefall gaps and fire-disturbed habitats in the Atlantic rainforest, southern Bahia, Brazil

The effects of disturbances on plant community structure in tropical forests have been widely investigated. However, a majority of these studies examined only woody species, principally trees, whereas the effects of disturbances on the whole assemblage of vascular plants remain largely unexplored. At the present study, all vascular plants < 5m tall were surveyed in four habitats: natural treefall gaps, burned forest, and their adjacent understorey. The burned area differed from the other habitats in terms of species composition. However, species richness and plant density did not differ between burned area and the adjacent understorey, which is in accordance to the succession model that predict a rapid recovery of species richness, but with a different species composition in areas under moderate disturbance. The treefall gaps and the two areas of understorey did not differ among themselves in terms of the number of individuals, number of species, nor in species composition. The absence of differences between the vegetation in treefall gaps and in understorey areas seems to be in agreement with the current idea that the species present in treefall gaps are directly related to the vegetation composition before gap formation. Only minimal differences were observed between the analyses that considered only tree species and those that considered all growth habits. This suggests that the same processes acting on tree species (the best studied group of plants in tropical forests) are also acting on the whole assemblage of vascular plants in these communities.

Photosynthetic responses of four tropical tree species grown under gap and understorey conditions in a semi-deciduous forest

Leaf CO2 assimilation (A) as a function of photosynthetic photon flux density (Q) or intercellular CO2 concentration (Ci) and chlorophyll fluorescence measurements were carried out on four tropical woody species growing in forest gap and understorey (Bauhinia forficata Link. and Guazuma ulmifolia Lam. as pioneers, and Hymenaea courbaril L. and Esenbeckia leiocarpa Engl. as non-pioneers). Chlorophyll fluorescence indicated similar acclimation capacities of photochemical apparatus to contrasting light environments irrespective to plant species. Maximum CO2 assimilation and quantum yield derived from A/Q curves indicated higher photosynthetic capacity in pioneer than in non-pioneer species in forest gap. However, the differences among species did not show a straightforward relation with their successional status regarding data derived from A/Q curves under understorey conditions. Both successional groups are able to sustain positive carbon balance under contrasting natural light availabilities, modifying photochemical and biochemical photosynthetic traits with similar phenotypic plasticity capacity.

Plant-plant associations and population structure of four woody plant species in a patchy coastal vegetation of Southeastern Brazil

We examined plant population structure and interspecific associations for juveniles and adults of four woody species (Andira legalis (Vell.) Toledo, Clusia hilariana Schltdl., Protium icicariba (DC.) Marchand and Vernonia crotonoides Sch. Bip. ex Baker) in a patchy vegetation on a sandy coastal plain (restinga) in SE - Brazil. We found 101 vegetation patches in a 0.5 ha grid and these were divided into two distinct size classes, with large patches (> 20 m²) containing the majority of adult individuals of the species studied. The most abundant species, P. icicariba (465 individuals) and C. hilariana (312), had actively regenerating populations, whereas A. legalis (20) and V. crotonoides (338) showed evidence of intermittent regeneration. The regeneration niches of the four species differed as did their investment in vegetative reproduction: for instance, 81% of C. hilariana seedlings were found growing inside tank-bromeliads contrasting with only 3% of P. icicariba in this habitat. Additionally, 28% of regenerants of C. hilariana originated vegetatively, contrasting with only 6% for P. icicariba. All significant associations between species found in the study were positive. There was a positive association between adults of C. hilariana and P. icicariba, as well as between adults of C. hilariana and juveniles of both. This suggests that P. icicariba is successfully establishing under the canopy of C. hilariana and highlights the role of C. hilariana in generating vegetation cover that will be later dominated by other woody plant species, as an important process for maintenance of plant diversity in this restinga vegetation.

The board of directors as a part of family business governance – multilevel participation and board development

In this study, I examine the board of directors as a part of family business governance. Both boards and governance have increased their attractiveness as a research topic lately. Research on boards has concentrated mostly on the study of different board attributes, like composition, and the relationship of these attributes to the firm’s performance. Family business governance studies are criticized for ignoring the multifaceted needs of companies. More research observing the context and contingencies affecting the governance and board of directors is needed. The objective of this study is to clarify: 1) how the board participates in family business governance, and 2) how the board develops along with the firm’s and family’s development. The study is implemented as qualitative research, and the longitudinal process approach has been used as it provides the opportunity to examine development in context. Selection criteria for the two cases selected for this study are: active board of directors, at least one implemented succession, and interviewees available from two generations and from different positions in the firm. The data consists of interviews and secondary data, and it is collected from different data sources. The analysis was done selecting first some critical events from both cases to closer examination, and analysing them by using content analysis technique. Several conclusions were drawn basing on the findings. First, the family business board participates in the firm’s activities much more widely than it is customary to think. Second, the family business board is not a static part of the business, but it develops and it has to develop for different reasons. Third, ownership is not only the basis for the board’s activities or existence, but the relationship between the board and ownership is two-way. The board contributes to a large extent to the ownership decisions, and in this way to the management of ownership. Fourth, according to the cases, the board has many unrecognized possibilities to facilitate succession in family firms.