Machine-to-machine (M2M) communication is a phase in the digital revolution connecting computing devices with each other bringing along new business opportunities for companies. Although being a fast growing field it has not been researched to any greater extent, particularly not within the academical literature. Consequently, information on how M2M can affect organisations seems strongly needed. This thesis uses three perspectives, derived from already recognised business benefits of M2M, as an aid to select proper theoretical tools to investigate the phenomenon. The purpose of this thesis is to gain knowledge of how an M2M adoption affects a firm?s organisation, customer offerings and customer relations.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.

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The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.

Title: Experiences of Banner advertisement on a specialized homepage Author: Marcus Westerberg Supervisor: Marie Hemming Department: Department of Business Administration, IEM Course: Bachelor thesis in Business Administration, FEC 007 Purpose: Create a understanding for how the users on Internet pages experience the occurrence and the shape of the banners. Method: Methods used are quantitative and qualitative, and the facts and figures are based on a pop up inquiry and some telephoneinterviews. I elected pop up inquiry and telephoneinterview as my data collection. My inquiry had a high grade of standardization and the interviews had a low grade of standardization. Result: On the basis of the question of issue I have drawn the conclusion that the users feels that it is important with information in all advertising.

The purpose of this study is to get an idea of how active teachers in various stages are defining and working with values in their activities, and to highlight the similarities and differences in the way that they are working on this in the various stages. Qualitative interviews with teachers in preschool, primary education and recreational centres are the basis of the results.The study provides an overview of previous research in the area, and has a theoretical basis in Vygotskys sociocultural theory. The results show that respondents believe that the definition of values lays in relational values, which show us how to behave against fellow human beings. The way to work with value education proves to be different among educators, and we can divide them into different camps based on their attitude to value education. These attitudes are shown to be of importance for how the value education is designed..

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

Uppsatsens syfte är att analysera hur värdebokslut kan leda till att motivera medarbetare för att öka värdeskapande i tjänsteorganisationer i avsikt att säkerställa framtida överlevnad samt att undersöka vad det kan resultera i. Syftet består vidare av att jämföra tjänsteorganisationer och därefter redogöra för i vilken betydelse det har för värdeskapandet i vilken grad arbetet enligt värdebokslutets idéer sker. Vi har använt oss av den kvalitativa metoden för att genomföra undersökningen. Studien är genomförd med hjälp av intervjuer samt relevant litteratur inom området. Vår studie visar att i värdebokslutsorganisationer är organisationens värderingar, medarbetarnas möjlighet till utveckling samt dialog och kommunikation viktiga för att skapa motivation och vara värdeskapande. Graden av arbetet enligt värdebokslutets idéer har visat sig ha betydelse för värdeskapandet i organisationen..

In today?s Europe nationalist movements grow stronger. The Scottish referendum is a result of the nationalistic party Scottish National Party?s aim of an independent Scotland. Using a descriptive idea analysis the essay aim to answer how the referendum arose, its main arguments and how national and state identity is affected in the arguments.

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

There are many elderly buildings, particularly those constructed during the million program, in need of renovations and plumbing replacement. An alternative to the traditional plumbing replacement is the relatively new and untested technique called relining. The purpose of the study is to thoroughly investigate the different types of relining that are currently available on the market to help enhance Peab?s knowledge before purchasing relining services. The theoretical part of this report is based on relevant information provided from companies, previous studies, investigations and reports within the area.

Companies that are facing the global market are put in to new challenges in order to streamline its business. One industry that has realized that changes are necessary is the construction industry, it is an industry witch is far behind the development of introducing information technology-tools systems in there business. It has shown there is a relation between high IT usage and high productivity, which is one of the reasons to why companies in the construction industry should purchase a business system especially for procurement. However, companies that have purchased a business system are facing difficulties in having their employees using it for its purpose. People react differently to changes and that?s why variations in quantities exist for usage of information technology-tools.