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.

The concept of Enterprise Architecture (EA) has become increasingly common within enterprises today and aims to describe an enterprise?s structure in a standardized way. Implementing EA within an enterprise is a way to describe the how various domains affect each other and by defining uniform procedures and guidelines, particularly in the link between IT-activities and business activities, you can streamline you enterprise. An effective EA is a huge asset for an enterprise since it enables the full usage of the business potential of the IT-domain. However a malfunctioning EA can lead to an enormous drain of valuable organizational resources.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

When patrolling grocery stores, customers engage in a purchase situation where they face great amounts of information, whereof price is one. This paper intends to shed light on the price information search behavior that customer's exhibit before choosing their products in grocery stores. In order to do so two studies have been conducted, one quantitative and one qualitative, to assemble the data needed to provide statistically significant results. The objective of the quantitative study is to gather data on customer's external price information search, and it is based on the most recent eye-tracking technology. The second qualitative study is complementary and based on interviews with randomly chosen customers that have responded to several questions regarding their price information search, shopping knowledge and experiences.

The manufacturing industry is currently in a short-term downturn while the competition is increasing. The result of this is that companies must find new ways to bring out their products. Traditional competitive strategies, such as low pricing, is not sufficient today as the customer is inquiring something more than just a good product. Higher demands are presented on an accurate, well functional, communication between customer and companies, as this has become an important strategic factor in achieving long-term profitability.The aim of this independent project was to analyze and evaluate the communication process between a company and its sales companies.In order to illustrate this process, a case study was carried out at Alfa Laval, their sales companies and employees at their distribution center in Tumba. In order to see the differences in attitudes between the management, the sales companies and the employees regarding communication and involvement a gap analysis were used.The theoretical part of the study considers theories about business mission, communication, involvement, quality and creating value.The result showed that a smaller gap exists between the sales companies and the management while a slightly larger one exists between the employees and the management.

Studien syftar till att; genom en fallstudie på ett utvalt företag, analysera och skapa förståelse kring prissättningsförmåga och prissättningsarbete som konkurrensfördel i tjänsteföretag. Trots studiens fokus på ett enskilt fall och en specifik situation är förhoppningen att studiens slutsatser i någon utsträckning även ska vara av generellt intresse för andra tjänsteföretag. Ramen för studien utgörs av en abduktiv och explorativ ansats, inom vilken undersökningsdesign och metoder för datainsamling och tolkning har bestämts. Företaget SJ har studerats genom en fallstudie. Som metoder för insamling av data har främst kvalitativa, semistrukturerade intervjuer använts.

We consider the meaning of leisure time for the human linguistic and cultural development of great meaning, in particular association with bilingual. We are both bilingual and have had the privilege to use and develop our knowledge likewise our experience during our education.The purpose with our school essay is to investigate what the youth tell us about their bilingual development outside School time. Our target group is Albanian-/Swedish speakers from upper secondary youth. Based on our own experience we know that upper secondary School contributes to an increasing awareness about themself and their own language and identity.In our empirical study, have we used qualitative strategy and build our interview guide on the basis of the semi structural method. Furthermore we have carried out two different group interviews which consisted each between 6-7 interviewees.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.

The de-regulation of commercial air traffic in the early 1990?s lead to that many new airline companies entered the market. Many of these new actors were low budget airlines which meant that the traditional airlines met a new type of competition. This situation contributed to the fact that ticket prices dropped in many countries. It has become more and more common that the traveller prefers to fly with low budget airlines rather than with the traditional airlines.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

It is found that the properties of the record years of 1965-1975 is leaking a lot of energy andthese properties are facing a major energy efficiency. From the energy aspect, the facade isafflicted with poor thermal insulation which is a big problem. To address this problem addinginsulation is a good alternative to reduce overall energy consumption of a building. Thewindows on these buildings are also a problem from the energy point of view. Therefore,there are many reasons considered for energy upgrading.

Hypertension is one of the most common reasons for visiting primary care. It is one of the most important modifiable risk factors for cardiovascular disease, suffering and death. Lifestyle change, such as increased physical activity is the foundation of treatment of hypertension. Lifestyle change starts as a process in which patients can be helped by a nurse through conscious communication, educate and support increased physical exercise.AimThe aim of this study was to investigate the district nurse´s experiences of interacting with patients with hypertension about physical activity.MethodIndividual qualitative study. Ten nurses from health center were interviewed.

In this essay I examine the auto fictive self in Jeanette Wintersons Oranges Are Not the Only Fruit. I do this through a close reading of the novel using Mieke Bals narratological terms;narrator, story, fabula, time and order. These narratological terms have been merged together with central themes of the book. I look at the readers understanding of the novel, the relation between fairytale and realism, symbols, intertextuality, the mother-daughter relationship and silences and I analyze these themes in their relation to autofiction and the auto fictive self.  Gemma Lopez Seductions and Narratives has been a key reference, mainly her theories on self-creation in narratives, and the construction of the self, trough language. The narrative is the place where the self can transgress and reshape, which gives the narrative a subversive power. I analyze this presumed power, and look at how the story shapes an opportunity for the subject to see itself.

AimThe aim of this study is to give a picture of how the brand of Bollnäs GIF apprehends according to the sports club, the municipality of Bollnäs, the Swedish Bandy Association and the local business owners. Following questions has been used: How does the brand of Bollnäs GIF apprehend? Which existing soft value has the brand? What does the association contribute for the community, for local business owners and for the local development? How can the association develop the brand best in the future?MethodThe study is based upon ten interviews with persons representing organization that is concerned. These are: Bollnäs GIF, the municipality of Bollnäs, the Swedish Bandy Association and local business owners. I have analyzed the results compared to selected brand theories.ResultsThe existing value of the sports club-brand is the history and tradition that lies within the brand and the communion and the commitment the sports club creates in the Bollnäs.