Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

The Production Manager at Atlas Copco AB Craelius wants to adopt a lean approach to become more competitive. This thesis is an exploratory study of the subject and what it means for the business activity and its implementation process.The objective is to provide a basic understanding of lean to the company, and what this means for Atlas Copco AB Craelius. The report describes the industrial revolution in brief. This is because the company itself must understand where certain ways of looking at production management is derived from. Furthermore, it provides an understanding of Lean's origins.

AbstractIntroduction: The condition of human health and its lifestyle has become a great questioner towards the public healthcare of our country. Despite the recommendations of at least 30 minutes physical exercise per day, many individuals of our society do not get the recommended amount of physical activity.  To improve the situation a method called ?Fysisk Aktivitet på Recept, FAR (Physical Activity on Recipe). This means that licensed health- and medical staff, as district nurses are able to write prescriptions on physical activity to patients.Purpose: Was to highlight the district nurse?s experience in the role of the FAR-prescribers.Method: The study was conducted using qualitative method.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Public health is important to many areas of society. It is important to have different goals to focus the work with health promotion in different sectors, one such area is the school. In the society of today there are a lot of public health issues like stress, overweight and physical inactivity. To experience well-being physical activity, sense of coherence (SOC) and the individual experience of stress have important functions. School is an important part of the student?s learning, development and socialisation.

Requirements management is an important part of the software development process. The success of a project may depend on how this is handled. Even though several research studies indicates that more attention should be paid on non-functional requirements, the primary focus in practical projects still regards identifying functional requirements. Especially the prioritization of the non-functional requirements has been proven to be of great importance for the success of a project.This report investigates basics in agile requirements management involving opinions from experts from a software development company. This is done with help of existing literature and interviews with key actors involved in prioritization at the company.

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.

Background: The population of the world is getting older and in the year of 2020, 1.2 billion people will be 60 years or older. A common health complaint affecting the quality of life in elderly persons are sleep difficulties. Physical activity is claimed to improve sleep quality and the maintenance of a normal circadian rhythm. Several studies have shown positive effects of physical activity on sleep quality, still the evidence of physical activity as sleep-promoter is insufficient. Aim: The aim of this study was to investigate associations between physical activities and sleep quality in persons ?60 years of age.

Background: Physical activity is important to sustain your health, but there are also other factors which can influence health. One of them is the degree of sense of coherence. Aim: The main purpose of this study was to examine if there existed a correlation between amount of physical activity and degree of sense of coherence (SOC) in adolescents in the northern parts of Sweden. This study also dealt with differences and similarities between and within the whole examination- group and subgroups. Methods: A SOC- questionnaire with 29 items, developed by Antonovsky, was used.

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

Background: Knowledge management is a concept that is considered of increasing importance in the developing knowledge society. Previous research in the area has to a large extent been based on large multinational companies. Purpose: The thesis aims to clarify how middle-sized Swedish management consultancy companies work with knowledge management. The thesis intends to use existing theories about knowledge management to explain the effect of size and area of operation on management consultancy companies? knowledge management.

The purpose of this investigation is to show how politicians state primary goals and how they break them down into secondary objectives within the sector of Child-and education area. This is supposed to create a general image on how the targeting process is handled within the public activity. Finally, this will lead us to what is necessary for the targeting process to work successfully within the public activity.  We have implemented a qualitative study within the two chosen municipalities. This case study is based on personal interviews that are conducted through semi structured questions.