The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

To make a company or an organization reach a goal it requires the right way of thinking when recruiting new employees. One mistake and one wrong recruitment can cause a company or an organization huge expense, which are possible to avoid. A right recruitment is about having a good recruitment process which will support the right decision when choosing new employees. The purpose of this thesis is to do an analysis on three recruitment companies recruitment process and show the significance of the recruitment process for hiring the right person for the right position. The information for this paper has been collected through interviews and literature which concerns this subject.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

The acquisition process as an object for research and empirical studies have increased in importance during the past decade. The purpose of this thesis is to investigate this process further. This was done by reviewing previous research covering the area of mergers and acquisitions. Seven key factors that should be considered in an acquisition process emerged; acquisition project management, planning, communication between the acquirer and the potential target, goal alignment within management, company-cultures, a trade-off between a certain speed in integrating the companies and consideration of the employees, and finally the follow-up. These factors have been shown to increase the likelihood of value creation in acquisitions.

The purpose in this thesis is to explore the underlying conceptions concerningeuropeanization and public administration that Statskontoret is expressing in itspublications. Statskontoret is an agency in the service of the Swedish State whichprovides the Government and the Ministries with investigations and surveys. Themethodological choice in this thesis is to perform an idea analysis containing twoideal types which correspond with two polar theories, transnationalism andnation-state logic, concerning how a state will react on increasing european-ization. Initially, the theoretical framework is presented, and is followed by apresentation of the content in the relevant publications of Statskontoret. The idealtypes and the publications are examined from six different dimensions with theambition to explore the underlying conception in the publications.

In several cases, systems that have been developed have been very time consuming and cost a lot of money, but they still do not fulfil the users requirements and requests. To make new systems better, you have to find a way to communicate that allows the developers to understand the needs of the user. The aim for our thesis is to highlight the importance of communication in system development. To investigate this we have choosen to do a study of the real-estate system. The work methods that have been used include mock-ups and informal conversations with the user, who is employed by the Church of Sweden in Ronneby.

För företag som verkar på den dynamiska och konkurrenskraftiga modemarknaden är den storautmaningen att skapa en hållbar konkurrensfördel för att på ett lönsamt sätt vinna kampen omkunden. Ett viktigt verktyg är en effektiv och flexibel inköpsprocess. Utformningen avinköpsprocessen avgör förmågan att möta den krävande modekundens efterfrågan. Vår studie avseratt undersöka hur inköpsprocessen bör organiseras hos en produktutvecklande modedetaljist för attvara effektiv och kunna möta marknadens förändringar. För att påvisa ämnets praktiska relevans ochförtydliga problematiken används ett fallföretag där kvalitativa empiriska undersökningar har utförts.En inköpsprocess består av olika aktiviteter som tillsammans påverkar processens utfall.

The aim of this thesis is to study a job-searching process and elements that affects it. The elements I have focused on are gender, class and social network. The study is based on interviews and a survey study with students from the educational program of Social work (Socialomsorgsutbildningen), that graduated 3 years ago. Through the survey I have examined their social-background and their job-searching process. The interviews are the main focus in the study.

This thesis is divided in to two different parts. The first part includes examination of the measurementsystem of an industrial robot using a resolver sensor. The main focus is on methods for suppressing noise in the angularvelocity signal without increasing timedelay. Five different methods are investigated. Three of these are based on oversampling: burstsamplingmethod, meanvaluemethod and correlationmethod.

Nutrient enrichment is the main cause of the increasing eutrophication process in the Baltic Sea during last century. A prerequisite counteract this process the load of nutrients to the Sea must be investigated. The large contribution of nutrients to the Sea is caused by emission from the rivers within the drainage basin. For the total emission of nutrient into the Sea the retention process in the rivers has big influence. This process in the river system has been assumed as a not important part of the nutrient cycle.

This essay deals with the relationship between the mendicant movement and the urbanization during the thirteenth century. The aim has been to explore the significance of the Dominicansand the Franciscans for the creation of an urban landscape. This was made through the study of the urbanization process in southern Halland focusing on the town of Halmstad where the friars were established. The importance of the mendicants was also studied through their absence in the towns of Laholm and Falkenberg. To achieve this investigation in a contextual perspective material from different areas was used such as archaeology, history and history of science and ideas.

This study deals with Swedish nuclear-energy politics from 1980 to 2006. The purpose is to trace and to explain change and stability in three political parties? rhetoric concerning the phase-out of Swedish nuclear-energy and the Swedish government?s nuclear politics. Two hypotheses based on path dependency theory are tested to analyze if rhetoric and politics are developing in separate directions. The first hypothesis is based on the idea that earlier promises from the political parties affect what promises they can make later on.

In recent years, moisture damages have been noticed in rendered, undrained stud walls. The design is built on the principle one-stage tightening which means that there is no air gap in the construction. The damages have occurred when water has permeated through the rendering in leaking connections and fittings for windows, doors, canopies, balconies, terraces and awnings. Behind the plaster carrier, which consists of either polystyrene or rigid mineral wool, plasterboard has often been used as a wind protection barrier. In many cases the wind protection barrier and the underlying wooden studs have been exposed to mould and in some cases even rot.