Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

The corporate opportunity doctrine constitutes a prohibition for the directors and officers of a company to pursue for themselves any opportunity which falls within the scope of the corporation?s business. In Swedish law the doctrine has not yet seemed to attract any greater attention. This doctrine has been the focus of a multitude of cases in a both American and English law, however mainly in the America law. Therefore, the American legal framework can serve as guidance in trying to define the doctrine as it has developed, or perhaps more correctly not developed, in national law.The perhaps most crucial question to be answered in the area of corporate opportunities is how the law indentify an opportunity as a ?corporate? one.

The aim of this report is to discuss computer security in handheld computers and to find out the appropriate security level that must be implemented to be able to use handheld computers within the Swedish healthcare system. Most healthcare centers are using some kind of electronic journals for their patient´s data today, but there are still a number of clinics that are usingthe old paper-system. On a few places in Sweden the use of handheld computers at the clinics has already started, but in the United States the use of handheld computers in the medical area is already widespread and from this we can see a lot of different situations where it is useful and effective to work with handheld computers. The security demands on patient´s journals are high and regulated in both Swedish law and regulations from the National Swedish Board of Health and Welfare. The law does not have any substantial demands, but states that there should be an adequate security level based on the nature of the information and the costs.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

The aim with this essay is to explore the possibility that jewellery was worn in combinations during the Bronze Age in the south of Sweden and Denmark as a way to show identities. By examining neck-collars and neck-rings and the jewellery found with these objects in graves, I have managed to find a few combinations that re-occur within regions which I think point towards ways of expressing different identities.To fully explore the subject I have also examined the design of the neck-collar to see if the designs have the same regional difference as the combinations. Though there is some difference between regions it is the similarity of the design over regions that stand out. It is possible that the design of the neck-collar has shown a different meaning than the jewellery combinations.There are similarities between the jewellery found in combinations in the graves and the jewellery found in hoards. Neck-collars and neck-rings found in combination with other jewellery in hoards show a greater regularity over the south of Sweden and Denmark then those combinations found in the graves..

The aim of this thesis is to examine user experience and engagements in interactive cinema.A great deal of the research that is conducted today involves creating interactive films, toexplore and examine film structures. In this study, we build on this research by comparingthree different interactive film structures. To carry out our study, we have categorized threedifferent interactive films after three different models to define their narrative structureand interface. To examine the experiences of those structures we have performed anexperiment where we have collected data from the three different sources; interviews,observations and surveys.It is difficult to draw conclusions about how an interactive film should be constructed asdifferent structures apply to different narratives. Based on our research the conclusion canbe made that the combination between the narrative structure, the narrative content, theaesthetics, the implementation of interactivity and how the film?s interface is constructed ismore important than building a specific structure for an interactive film.

The purpose of this thesis was to investigate how an industrial company can increase customer value by offering added services to their core products. Theses added services can be categorized into the three different parts of the buying process. The company that was investigated is Smurfit Kappa Kraftliner in Piteå, a large international industrial company active on a business to business market. We have conducted a case study and made interviews with three respondents within the company. The result of the study show that the company offers value added services in each stage of the buying process.

When a child is diagnosed with diabetes the whole family is affected. The effect of the illness often means drastically changes to their daily life. The aim of this study has been to describe the experiences of the parents´ having a child fallen ill with diabetes. The study has been done as a general literature study. The procedure has been to systematically search, critically investigate and summarise results from different studies made on the chosen area of subject.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

This study aims at investigating the spousal relationships of persons who have been diagnosed with dementia and are living in a nursing home. Eight spouses? descriptions of their relationship, spousal interaction and the relationship´s impact on the spouse´s life were captured through qualitative interviews. The results show three main types of interaction patterns: one of spousal joy and happiness; a combination of both happiness and sadness; and a pattern of no positive reactions. The strength of the relationship was based on the analysis of trust, intimacy and commitment to the relationship.

Syfte: Syfte med arbetet är att undersöka vilken attityd studenterna har till snabbmat och att därutöver klarlägga om det råder någon varumärkeslojalitet hos de svenska studenterna inom snabbmatsbranschen. Uppsatsen ska ge en ökad förståelse för vilken roll ett varumärke spelar hos de svenska studenterna och se om det kan generera kundlojalitet. Den ska också medföra ökad förståelse för vilken attityd studenter har mot den i dagsläget mycket omdebatterade snabbmaten. Förutom det nyss nämnda syftar arbetet även till att förklara vilka faktorer som verkar vara viktiga för lojalitetsskapandet bland gruppen som studeras. Resultatet av undersökningen kan ge intressant och relevant information till företag och alla andra intressenter inom snabbmatsbranschen som kan ha nytta av uppsatsen för att lättare förstå studenter som en kundgrupp men även i skapandet av olika lojalitetsprogram som kan attrahera studenter.

The traditional airlines exist on a market that is distinguished by an increasing competition. They are often partly or completely owned by the government and are characterized by slow decision making. Because of their existing structure and old business culture the traditional airlines find it hard to use price as a means of competition. Consequently the traditional airlines need to create loyalty amongst their customers. The purpose of this essay was to analyze and evaluate SAS long-term marketing strategies through a comparative study of the companies? management, employees and customers.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

During the last two years Gothenburg has become a central point in Sweden foractivists in the area of disability. The essay explores which strategies that activist usesin purpose to pay attention to and criticize the Normate. By doing so, five cripactivists have been interviewed about their experiences and feelings about how theymanage to stand up against different types of power relations. The activists describehow they develop different strategies to change their identity positions and takecontrol over themselves.The essay intends to contribute with a crip theoretic view in combination withmaterial feminisms and resistance theory. The conclusions of the essay shows that thenormate is incorporated in both social and material matter and how the activist?s usesthe strategy Critical Disability to negotiate their identity position.