The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

Idén att beskatta marknader har funnits i decennier och målen är desamma i dag som de var för 80 år sedan. Nämligen att:? Harmonisera existerande regleringar genom minska antalet nationella beskattningsmetoder,? Stabilisera marknader genom att minska volatiliten och? Få in intäkterSkatte intäkterna ska sedan användas till att finansiera något annat som man önskar att finansiera i samhället.Den här uppsatsen undersöker hur skatten kan komma att påverka Sverige och presenterar bland annat att skatten som elva länder i EU kommer att införa från och med januari 2014 kommer inte bara att påverka de elva länder, utan även övriga länder inom EU som också kommer att få ökade kostnader, trots att de inte tänker implementera skatten. För Sveriges del riskerar skatten att påverkar våra pensioner, hur vi investerar, var vi investerar med mera..

The main issue of this master is to investigate what influence the phenomenon of postmodernity has on the Swedish public library. Is it possible to talk about the Swedish public library as postmodern, and if so, is it expressed by a postmodern discourse? The concept of postmodernity is defined as an open and inclusive value system where all kind of opinions and preferences take place. According to a postmodern point of view there is no such thing as an objective or general truth. A postmodern ideology does not talk about reality but about realities.

Music streaming services are changing the music industry from the inside. After being struck by the piracy wave in the early 2000's, the industry was characterized by declining sales, layoffs, and a seemingly futile battle on what had become a culture of copyright infringement. After the successful launch of the music streaming service Spotify, the Swedish recording industry took a turn for the better. Music streaming services are creating both new opportunities and challenges to the music industry. This paper aims to study some of the opportunities and challenges concerning the creation of new music.

Syfte: Syftet med denna uppsats är att utifrån Finansinspektionens nya regelverk om belöningssystem som infördes 2010 se om det har bidragit till en förändring i motivationen hos medarbetarna på Skandinaviska Enskilda Bankens distrikt Stockholm Norr.Metod: Datainsamlingen görs i form av en kvantitativ enkätundersökning med ett utskick till samtliga medarbetare på de utvalda bankkontoren inom distrikt Stockholm Norr på Skandinaviska Enskilda Banken.Teori: De teorier som används i studien är Abraham Maslows behovspyramid, David L Stums performance pyramid och Vrooms förväntningsteori.Slutsats: Motivationen hos medarbetarna på bankkontoren inom distrikt Stockholm Norr har inte förändrats trots en minskning i förmåner genom den nya ersättningspolicyn..

Diabetes mellitus is a metabolic disorder that brings great changes in every individual's way of living. The goal in diabetes treatment is that the individual will be able to live a normal life, with normal length. To achieve this there is need to avoid complications, both acute and long-term. To be able to do this this the patient need knowledge about the illness and how to adjust pharmacological treatment to diet and exercise. In this, patient education is an important part.

The purpose of this master?s thesis is to examine the activity at the library and preschool at Kristineberg (a part of the town of Borås) and its underlying approach. How do the activities agree with the ideological attitudes of the 1970s? To answer these questions I have carried out a case study based on qualitative interviews. The theoretical background includes ideas of the library, the community center and the cultural activity at the library.

Uppsatsen har två delsyften. För det första avser vi analysera och utvärdera de operativa risker som finns i samband med banktjänster via Internet och hur bankerna hanterar dessa. Vårt andra delsyfte är att undersöka hur skadeståndsansvaret fördelas mellan bank och kund. Vi avser även att diskutera och analysera om bankernas friskrivningsklausuler från skadestånd uppfyller de krav som ställs enligt svensk rätt. Uppsatsen bygger på en kvalitativ arbetsmetod som till största delen baseras på textstudier.

Mezzanine is a collective term for hybrid instruments on the leverage finance market, offered as an alternative to traditional debt. As a hybrid, mezzanine combines elements of debt and equity financing. Mezzanine appears, in its most common shape, as subordinated to the senior debt, but ranks higher than pure equity. Reminiscent of security interests, the main importance of subordination is upon the default of the borrower. Therefore, the aim of the thesis is partly to investigate the legal prerequisites for a solid subordination of mezzanine financing, and partly to explain the consequences of subordination in a default.

Bachelor thesis, Degree of master in Science and Economics, School of Business and Economics at Linnaeus University, Management, 2FE01E, Spring Semester 2013Author: Johanna Björklund, Sarah Gustafsson and Sofia NicklassonMentor: Anders HytterTitle: Retention: Why stay when your options are unlimited? Background: Employee turnover is a problem today, and companies face increasing challenges when it comes to retain employees within the organization, so called employee retention. This is a present concept and theory holds that more organizations realize that they need to put more focus on retention as one of their business goals to remain competitive. It?s important that organizations understand individuals' different needs and the factors that make them satisfied in their professional life.

In an environment, demanding both innovation and flexibility, higher requirements of competitiveness and productivity is a necessity. Changed conditions of today's working situations have resulted in an actualization of new ways and methods of working. This has contributed to a development of participating working processes in form of groups and teams. The purpose of these communal working processes is that they ought to result in an increased knowledge and understanding among the group members which in turns will generate positive results in the daily work. This drives the search for new knowledge and development possibilities to handle these changed working processes.

Sammanfattning Syfte Vårt syfte med uppsatsen är att beskriva den praxis som har utkristalliserats i ett urval av företag i samband med due diligence. Med utgångspunkt i beskrivningen är syftet sedan att utvärdera huruvida den finansiella due diligencen skapar ett mervärde för köparen jämfört med om han enbart skulle förlita sig på den externa redovisningen. Med mervärde avses här att nyttan av en due diligence är större än kostnaden för en due diligence. Metod Vår uppsats bygger på en kvalitativ undersökning där vi intervjuat fyra konsultbyråer och två företag som är frekventa köpare av due diligence tjänster. Intervjuerna kompletteras med litteraturstudier inom området.

Dissertation in political science, D-level by Niklas Andersson, Spring Semester 2010. Tutor: Malin Stegmann McCallion?Societies in Crisis ? When Washington Take Over?An economic meltdown wreaks havoc on the world and has plunged the Western world into a spiral of economic stimulus in order to keep their way of life intact. At the same time the same institutions that support these countries have had another agenda for more unfortunate and less influential countries where nothing has been free and everything been to a price of self-sacrifice in order to get the consent of the IMF and the World Bank. Everything according to the points stated in the so called Washington Consensus.The purpose of this dissertation is to research what impact the Washington Consensus has on the state in terms of power over the market and sovereignty.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.