All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

The purpose with this essay is to investigate whether the legal capital can be justified as creditor protection and whether the legal capital prevent entrepreneurship.Historically the legal capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals existence with the argument that involuntary creditors has the need of the legal capital.

This is a qualitative study based on interviews with teachers, social workers and school counselors ? with aim to analyze how norm critical social work is in schools. Gender and sexuality norms are in focus which is analyzed in a intersectional and queer theoretical perspective. The study shows that what is defined as a norm in the society varies both socially, historically and culturally. School is a reflection of its society and therefore also reflects its norms, such as heteronormativity and gender roles.

This thesis is a critical discourse analysis of the vision of Malmös contemporary urban development. By analysing official documents produced by Malmö municipality our aim is to make discursive and sociolcultural practices in the constitution and construction of the city visible and problematicize them. To do so we use critical discourse analysis and theories on Urban Studies. Malmö is a city historically labeld as a ?labour- city?, with heavy industry as its main labourmarket.

In Stockholm, Johanneshov the Slaughterhouse area (Slakthusområdet) can be found. A number of companies have gathered there providing the Stockholmers with meat products. This area has a great need for cooling to supply large cold storages. To facilitate this, a central cooling system has been built, supplying the area with effective and safe cooling.The aim of this master thesis study is to give hints to energy efficient and reliable changes that can be put in place at a low marginal cost depending on the future activities in the area. The suggested changes will be presented to the company Bravida (managing the system), which also desires a deeper understanding of the energy flows through the central cooling system.Firstly visiting the site with proper guidance, we have then tried to understand the function of the system including which machines and media that are used.

Inbyggda system blir allt vanligare i dagens samhälle. De inbyggda systemen finns i nästan allt nuförtiden, från diverse fordon till leksaker för barn.Dagens teknik innebär bland annat att gårdagens lösningar kan realiseras på en bråkdel av den tidigare ytan. Allt mer blir ytmonterat med mindre och mer komplexa kretsar. Detta är inte alltid till utvecklarnas fördel då montering av prototypkort blir en svår och/eller dyr process.Målet är att ta fram ett inbyggt system med en ARM-processor. Systemet ska innehålla USB-OTG, ethernet, minne av olika slag som FRAM och microSD samt en display med pekskärm för användargränssnitt.

The aim of this study is to examine the possibilities to use gamification to reach thepolitical goals for the transportation system in the Stockholm region. The study has aninterdisciplinary approach and is based around two main building blocks: gamificationand the transportation system in the Stockholm region. The first part examinesgamification. This includes contemporary use, debate, academic definition and aninvestigation of how gamified applications should be developed. One of the mainfindings is a suggestion that gamification should be seen as a process rather that a setof predefined game mechanics that can be applied to any activity.

The idea that I put forward in this thesis concerns the democratic system and the threat from discoursive impact on its core values. I focus my normative analysis on three of these democratic values: transparency, accountability and influence ? and what democratic problems the discoursive impact causes in conflict with them. I have used a critical discourse theory to define discourse and discoursive impact, by focusing on the process of discourse, rather than its nature. I deal with the political structure where I claim that the essential relation between citizen and politician is disrupted, due to lack of information and the imminent problems of the existing network society.

This master's thesis analyses the concept of equality between men and women in parts ofRegion Västra Götaland's area of operation. With critical policy analysis I analyse how theproblem of inequality is represented in the European charter for equality of women and men inlocal life (CEMR) and the Region Västra Götaland's plan of action for the charter. Throughinterviews with people responsible for gender equality in different areas I analyse, withdiscourse theory, the ways in which the concept of gender equality is articulated in differentareas of Region Västra Götaland, and what kind of politics these articulations enables.In the analysis I show that a discursive struggle of how equality is to be defined canbetter be understood as a discursive negotiation. Equality between men and women isunderstood in several ways at the same time, as antidiscrimination and basic human rights, asbalance between the sexes, and as an approach critical of norms and stereotypes. Within thesenegotiations certain understandings of gender are made possible or impossible.

Göranzon, Ingrid: From concept to reality - Uppsala Municipal School of Music. Master thesis, 30 credits. Uppsala: Department of Musicology. 2013.This thesis aims to explain how and why the municipal school of music (kommunala musikskolan) in Uppsala was formed. Municipal schools of music are a Swedish phenomenon that was formed all over Sweden after the Second World War.

Because of an increasing demand from customers and changing external environment, there is a need for continuous improvements, for both manufacturing and service organizations, to meet these demands. Manufacturing organizations have been working systematically with quality improvements for a long time, but it has not been as common for service organizations. Because of that the methods to use for implementation of the systematic improvements have not been designed to fit service organizations, and not either for public organizations. The purpose of this thesis is to explain if and why the Swedish Road Administration?s organizational culture and handling of ideas and deviation support an implementation of continuous improvement management.

The current financial crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.As a starting point to answer our purpose we have used the agency theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks.

The purpose of this study was to create a picture of Södra´s round wood transporters usage, and positive or negative experiences of the KOLA-system. The KOLA-system, owned and managed by SDC, is a program for handling timber orders and displaying their locations on digital maps. The study was conducted as a twenty-three question internet-based survey. Of those asked to complete the survey, 57 percent chose to answer the questions. The results of the study indicated that several of the transporters found the system quite good and used it to a large extent. The system also had many deficiencies however, and there was clear potential for further increasing the usage of the system.

The purpose with this study is to compare different systems of grain storage from a financial point of view. Grain that is supposed to be fed to laying hens. The systems that were compared were different airtight storage of grain and a system of conventional storage. To make this case study I choose to compare four different systems. In the case study there was one system with bin drying of the grain, two systems with airtight storage of the grain and one system where you buy dried grain during the season. I made several of capital investment appraisal where I found the cost of each system, then I took the cost and divided it with the total grain use and calculated the cost for each kilogram of grain, and also the cost of the feed. Then I compared the cost from my case study with the cost of buying feed. All the systems except for one, gave a lower cost for the hen feed than buying feed from a dealer The best system, witch were bin drying lower the cost with about 80 000:- SEK.

Syfte: Genom att genomföra en studie angående vilka råd i marknadsföring som ges av rådgivare och vilka råd i marknadsföring som småföretagare får vill vi ta reda på vilka kommunikationsproblem i informationssyfte som existerar i en dialog kring marknadsföring mellan nystartande rådgivare och småföretagare. Metod: Vi har använt oss av den kvalitativa metoden med ostrukturerade personliga intervjuer. Vi har intervjuat fyra rådgivare och sex företagare. Slutsatser: Den skilda synen på marknadsföring mellan rådgivarna och företagarna orsakar kommunikationsproblem mellan de båda aktörerna. Kommunikationsproblemen beror till stor del på de olika kunskapsnivåerna..