The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Microproduction, also called distributed generation, is something that has become more and more popular in the electric grid. Microproduction can however lead to unacceptable performance if several units are installed in the same low voltage network. It is therefore good to know a limit where the performance of the low voltage network becomes unacceptable based on given parameters. This limit is usually called hosting capacity.In this report the hosting capacity with respect to voltage and current have been studied in three low voltage networks which are located in Falu Elnäts concession area. This has been done by simulations in a GIS-program where critical times of the grid have been simulated.

This paper is an event study on Initial Public Offering?s return behavior after the dot com bubble. Cumulative Abnormal Returns are used to measure the performance against a market index. The results suggest that the market correctly prices IPOs in the long run thus upholding the Market Efficiency hypothesis. Moreover, value weighted CARs show that large IPOs are more likely to outperform smaller IPOs, however in the long run there is an unpredictable pattern.

The forecast ability of four well-known exchange rate models for theSwedish krona is tested in this thesis. The models that are tested arethe purchase power parity, the real interest differential model, thesticky-price model and a productivity model. In addition to thebenchmark, the random walk, they are also compared to each other.They are all tested on three different horizons one quarter, two quartersand four quarters. The mean squared forecast error criteria and thedirection of change criteria are used for evaluation of the forecastability. Only in a couple of cases are the forecast ability of thetheoretical based models significant better than the random walk..

Outsourcing, förflyttning av funktioner till extern part som tidigare funnits i företaget, är ett fenomen som under de två senaste årtiondena har vuxit starkt i världen. Outsourcing har möjliggjort för företag att fokusera på sin kärnverksamhet och därmed erhålla konkurrensfördelar. Business Process Outsourcing är en kategori inom detta område, som innebär att företaget outsourcar hela eller delar av sin ekonomifunktion. Användandet av Business Process Outsourcing har ökat bland de svenska företagen under de senaste åren. Det finns mångtydiga förklaringar till denna framväxt, där en förklaring är att det är en trend.

As a result of globalization, multinational teams are being more frequently used in today´s businesses. This specific type of team can be described as heterogeneous when it comes to nationality and linguistics. The aim of this study was to explore the concept of multinational teams. This was made using culture as a main concept, and nationality, linguistics, and organizational culture in order to describe it. We intended to say something about how this type of team´s efficiency; when it comes to satisfaction and performance; was affected by national and linguistic heterogeneity within the team.

Today the competition in the automobile industry is getting all tougher. The technology behind cars becomes more advanced. To get ahead of competitors car companies has to look into new areas of innovation.One important area is vehicle safety. Bigger companies have come so far in vehicle safety that difference between cars more depends on the car type (size) than the technology behind it.There is one area where vehicle safety that still has great opportunities for improvement, which is in active safety. The term active safety states that the car has the ability to identify treats and automatically respond to the treats.

Det är mycket svårt, om inte omöjligt att göra en opartisk dokumentärfilm. I minundersökning skapade jag en särskild mall som jag sedan följde då jag genomförde endokumentärproduktion. Mallens innehåll är baserat på teoretisk forskning jag gjortinom dokumentärteori och hade som mål att eliminera de största faktorerna sombidrar till det till synes omöjliggörandet av opartiskhet. En viktig del av den teoretiskaforskning jag gjort är de teorier Stella Bruzzi ställer angående performance. Jag valdepolitik som ämne för min produktion i hopp om att få två polariserade åsikter om ettämne för att därmed utmana regissörens opartiskhet så mycket som möjligt.

The borehole heat exchangers of today suffer from poor thermal and hydrodynamic performance. The purpose of this thesis is to improve the performance of ground source heat pump systems and thermal energy storages by increasing the energy efficiency of the borehole heat exchangers. For this reason, the annular coaxial borehole heat exchanger (CBHE) has been analyzed. This type of heat exchanger is interesting in terms of both thermal and hydrodynamic performance. A model has been set up in the program Comsol Multiphysics in order to investigate the heat transfer characteristics along the borehole.

More often consumers demand instant dry soup that can be prepared with a water temperature below 100o C, which is currently not possible, because the dry soup becomes too thin when using water with a lower temperature. In this study, various kinds of starch studies were made to optimize the starch used in the existing product to make it more viscous at both high and low temperatures. The result was that one of the two starches present in the existing product was retained by change in quantity as it contributed to important flavor parameters. The second was removed and replaced with a starch that made the product more viscous at lower temperatures. To find out if the new product differed from the existing product a viscosity measurement and a sensory paired preference test were made.

Denna uppsats inleds med en introducerande undersökning där vi finner att mjukvaror för förvaltning av Business Rules inte är använt av många svenska organisationer. Förundersökningen drev oss att undersöka hur Business Rules förvaltas inom svenska organisationer. Först sammanställdes en översikt över de fakta som finns tillhands inom ämnet för Business Rules samt lämpliga sätt att hantera Business Rules. Genom de förberedande studierna identifierades några brister som kan finnas i svenska organisationer som inte använder Business Rules och dessa ledde till en första och övergripande forskningsfråga. Frågan formulerades som följer: Hur förvaltas BR i IS och IT i svenska organisationers dagliga verksamhet? Den har sedan delats upp i sju stycken delfrågor som framställts utifrån problemområdet.

Dancewalks är ett platsspecifikt danskonstverk skapat och uppfört i olika semioffentliga rum. Den här kvalitativa studien undersöker resultatet och effekterna av en Dancewalks i Malmö där 30 arkitekter och stadsplanerare deltog. Dancewalks är i sig själv ett performance vilket påverkar studien och därför också undersökningsprocessen. Det teoretiska ramverket utgår från Non representative theory och teorier om hur människor interagerar i rum. Tillvägagångssättet för studien är en triangulering av observation, fokusgrupp och semistrukturerade intervjuer.

It's not a secret that most companies strive to get such a high economic return as possible. To successfully engage in a profitable enterprise, there are many elements that come into play. An important element is the motivation of the employees and their work performance. Work motivation is a key factor for the employees to improve their performance and therefore determinant for the successes of the company.This work is a case study in the production at Fresenius Kabi, Uppsala. The work is based on an employee survey that they fill out once a year and the aim is to develop a deeper understanding for these questions and how the employees see on leadership, communication and goal-setting as motivators and how these factors works in the company today.To get this deeper understanding I have used a qualitative approach.

Law firms are defined as knowledge-intensive companies. Due to the dependency regarding the resource of knowledge among the firms employees and to the fact that they often are categorised as a type of professional service firm. The purpose of this study is to investigate the different types of profitsharingsystems as a form of reward with focus on the theoretical differences and effects of the True Partnershipmodel and the Stockholmmodel. In addition to these models we will look into the Human Resource processes of; recruiting, integration, retaining and development of employees. The main purpose of the study is to examine the theoretical level on how the profitsharingsystems effect different Human Resource processes and through the knowledge of these connections using this as an analogy when to analyse other law-firms and knowledge?intensive company?s.

In this thesis, input data for energy performance calculations on commercialpremises have been studied. In energy performance calculations, where internal heat gain parameters are unknown, template values that, in a reasonable way represent the activity in the room, are necessary. These values can be used as input data for whole-year calculations, or for calculations on shorter periods of time.The purpose of the Sveby project is to create standardized work practice in energy issues for the construction industry. The work in this thesis is conducted to correlate with the purpose of the Sveby project, with aims of contributing with information and guidelines for the continuing work with commercial premises.In this report, suggestions for template values for internal gains parameters, based on research and calculations in the field are presented. Suggestions on how these can be implemented in a user-friendly way for two energy performance calculation software are also given, VIP Energy and IDA ICE.