The purpose of the paper is to explore of what importance network relations are to the small fashion company Clemens en August. Clemens en August is a new German fashion label, which has the goal to become established in the high-end segment. The company uses an innovative sales strategy, directly distributing its products to the end costumer. The theories used will serve as a tool to analyze Clemens en August 's strategy from a network perspective. As the Bachelors thesis nr: 12464 ?Clemens en August ? A Network Perspective?, authors; Malin Elmlid, Biancastella De Angelis and Carsten Juldorf, date of approval 2006-01-11, contains delicate data about the studied company we have decided to classify it as secret.

Until the sixties potatoes have had a unthreatened position at the Swedish dining tables, but then different alternatives such as rice and pasta have become popular. In 2005 the Swedish potato-consumption have more than hafted compared with the sixties, we have gone from circa 90 to 40 kilograms per person and year. This paper aims to provide those who are involved within the potatoe business with an overview of the attitude and behaviour towards potatoes that are being held by Swedish consumers. In order to reach to the conclusion, in- store interviews had been held with customers in the cities of Stockholm and Malmö. The interviews showed that the typical potato-consumer prefers to choose and in pick their own potatoes to a bag in the store in favour of the pre-packed alternatives. Based on the outcome of the interviews a number of conclusions could be drawn. The consumers were of the perception that the pre-packed alternatives were too big for their households.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Elektronisk affärskommunikation har kommit att influera den privata företagsamheten i allt högre grad. Syftet med denna rapport är att ta reda på hur den privata företagsamheten i Skaraborg använder sig av elektronisk affärskommunikation. Rapporten baserar sig på intervjuer som har gjorts med åtta privata företag inom skilda branscher i Skaraborg. Intervjuerna är uppdelade i fem olika delar, presentation av företagen, e-närvaro, e-handel, e-business samt för- nackdelar och övriga kommentarer.Resultatet som framkom ur undersökningen var att de undersökta företagen har kommit olika långt vad det gäller utveckling och användning av elektronisk affärskommunikation. E-mail och hemsida har nästintill samtliga undersökta företag, men hur pass stor del av de anställda som kan använda sig e-mail samt hur de undersökta företagen använder sig av sin hemsida skiljer sig markant..

The objective of the master thesis is to analyze how future business administrators relate to discriminatory structures during their period of studies. Eight students studying business administration have been interviewed. The empirical material is analyzed with theories from the field of research of Critical Whiteness Studies and Feminist Organization Theory. The theories are chosen from a Situated Knowledge perspective. It turns out that the interviewed students have a conception of an ideal student who studies business administration.

Business Analytics används idag i ökad grad i organisationer som grund till beslutsfattande. Ett av villkoren för att kunna använda sig av Business Analytics för att utföra analyser av data från olika källor är att det finns interoperabilitet mellan dem. Syftet med den här studien är att undersöka om det är möjligt att skapa en IT-artefakt som kan hämta data ifrån flertalet XML-dokument med olika struktur för att uppnå semantisk interoperabilitet och på så vis möjliggöra för Business Analytics. Med olika struktur menar vi att benämningarna på taggarna skiljer sig språkmässigt men har samma semantiska betydelse. Lösningen skapas genom forskningsstrategin Design Science vilket innebär att en IT-artefakt utvecklas som kunskapsbidrag, och visar att en implementation av en lösning är möjlig för de semantiska problem vi identifierat.

Slutsatsen i vår studie är att syftena för inhyrning av personal är likvärdiga mot tidigare studier som utförts. Vi har i studien klargjort att flexibilitet är fortfarande ett centralt syfte att hyra personal istället för att anställa. Vi konstaterar även att motivet ?undvika LAS? inte är ett vanligt syfte att hyra personal, även fast undvikandet av LAS är en omdiskuterad faktor i den teoretiska referensramen. Tidigare studier visar att den största anledningen till att hyra personal från ett bemanningsföretag, är som ett alternativ för vikariat.

I och med den ökade konkurrensen och de minskade avstånden i omvärlden blir fler och fler företag internationella. Den traditionella forskningen fokuserar främst på stora och tillverkande företag. Internationaliseringen kan emellertid anses skilja sig åt från den traditionella uppfattningen på grunde av olika resursbegränsningar. Vidare kan det även antas att hög- teknologiska företag avviker från den traditionella bilden av företags internationella verksamhet, främst beroende på produkternas servicekaraktär och på graden av kompetens som finns i dessa företag. Därför uppstår intresset att i den här uppsatsen undersöka hur högteknologiska småföretag inter- nationaliserar sin verksamhet.

Arbetet beskriver ett systemutvecklingsarbete som innehåller kravfångst, analys och design av en data warehouse/business intelligencelösning till Svenska bordtennisförbundet. Svenska bordtennisförbundet/SBTF/ behöver utöka sitt beslutsunderlag för att kunna fatta strategiska beslut. SBTF behöver även få bättre kontroll på sin verksamhet för att kunna sätta, utvärdera och följa upp mål. SBTF önskar lösa detta genom att skapa ett data warehouse till vilket data från de olika systemen laddas för att därefter kunna presenteras för användarna genom business intelligence. I kravspecifikationen framkom att klubbarnas medlemsregister, alla tävlingsspelare, all träningsstatistik och de matcher som spelats i Sverige sedan 2011 var det dataunderlag som skulle ingå i ett data warehouse.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.

Every year, the horse industry in Sweden is growing. Because of this growth, it wouldbe most beneficial for the people involved in the agricultural business in Sweden toimprove their horse skills.I have assembled a form that includes basic guidelines for professional horse care.History tells us that Swedish horses have had a huge impact on the agricultural business.Before the arrival of the tractor, the horse played a very important role for the farmer.Today, horses are kept primarily for pleasure, mostly as a hobby for non-professionalpeople. In Sweden, we are seeing the small horse farms become more and morepopular, which is keeping the countryside open and alive.I feel it is very important to improve the knowledge among farmers and others who willwork in close proximity to horses. This will enable us to raise the standard of care ofhorses today and reduce the number of people who market themselves as professionalhorse specialists, even though they have no education or experience in the fieldIn this essay you will find information about the most common horse breeds in Sweden,including basic anatomy of the horse, feeding directions, hoof and dental care, commondiseases and their treatment. There is information relative to the safe transportation of ahorse as well as the rules pertaining to horses in traffic.

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.