This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Due to the globalization today the competition in the market has in- creased and it requires flexibility and produce according to customer demand. In order to reduce the cost of wages industrial companies are now considering moving the manufacturing to low-cost countries. To keep up with the competition in the market without moving the manu- facturing abroad, Lean Automation was developed. The concept of Lean Automation is to reduce the perceived complexity with automa- tion and make automation available for new users and in new applica- tions.Haldex Brake Products are situated in Sweden and want to maintain the manufacturing of the automatic brake adjusters in the country. It is a product well-known and highly exposed to the competition in the mar- ket.

Many companies with expansion plans may eventually need to take a decision whether tomove parts of the organization abroad or not. One example is how Swedish companies? placesits production in Asia where labor is cheaper, but at the same time wants to use Swedishengineers. The communication possibilities today makes it no longer necessary to travelacross the world to have a meeting, and questions can be answered in a matter of minutes.This means that a company that is spread out over the world still can communicate betweentheir employees.When participants in a project are spread out over the world, and can?t meet in person, it iseasy for problems to appear.

The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Background: The business market today is characterized by tough competition amongst the competitors to capture consumers? interest and money. One marketing tool companies can use to achieve this is the company?s image. The customer buys not only a product, but also the image that the company or the product is associated with.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Through a case study at an IT company we have attempted to ascertain how a company's organizational culture affects its designers' way of working. By examining what ?type? of designers the employees are and how this is reflected in their work, we hope to have correctly determined what their organizational culture looks like and thereby have achieved a plausible result in our study.Aside from two interviews with the company's CEO, we also performed eight observations at the company, where we tried to blend in with the employees, to better determine their way of working together.We have found that the designers' trust in their own instincts has led them to rarely act on feedback from clients ? they only pick out the proposals which have a ?mainstream? potential. We have also discovered that their design approach is something they don't feel inclined to discuss amongst themselves. As it is often ?indescribable?, they go with their intuition and unspoken design conventions..

Product development is a risky business; many products never yield profit, but it is also ne-cessary for a company?s survival in a competitive business where the costumers change their requests constantly. Consumer-led product development is developed from the wish to fill the consumer?s needs and expectations and thereby be more likely to succeed. Lindell?s Gårdsslakteri AB is a local slaughter and meat processor in Västergötland.

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

Small companies have fewer resources which often result in an tendency to disregard  administrative tasks. A factor that influences the company?s revenues is the control of its inventories. The purpose of the current study was to analyze which of the two options, leasing or owning your inventory, that could be justified from an economical perspective. Furthermore, the purpose was to describe the optimal inventory level for each option. To meet these objectives representatives for the company was interviewed and a thorough investigation process was undertaken, during which methodological problems were solved.  It was found that leasing the inventory was the most expensive option for the company. Analysis demonstrated that optimal turnover inventory according to EOQ (Economic Order Quantity) would amount to 65,0 thousand Swedish Krona if the company leases their inventory in comparison to 56,0 thousand Swedish Krona if the company owned their inventory.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.