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 title of this thesis is ?Accessible Landscape - boardwalks in nature areas?. The main purpose of this thesis is to show how you can increase the accessibility for disabled people by constructing boardwalks in nature areas. The platform for the thesis is a study of litterature on boardwalks, accessibility and disabilities. After defining these terms I made three excursions to three different locations in the south of Sweden. During the excursions I evaluated the boardwalks situated in each of the areas through preferences such as the construction of the boardwalk, its design and the accessibility. After the excursions I interviewed managers of the areas I visited, and people working with disability questions in the municipalities where the excursions took place. To know how to make a boardwalk accessible you need to have knowledge about certain concepts, rules and recommendations. My thesis deals with aspects such as: *Accessibility *Disability *Rules and recommendations when building boardwalks *Real life - evaluation from the excursions and interviews with the managers The result shows that accessibility is a hot topic in Sweden and a lot of improvement is being done with fi nancial support from the European Union.

The purpose of the study is to examine how retailing trough brand owned outlet stores effectsthe fashion brand. The problem that the essay is aimed to solve is how the fashion brand isinfluenced by selling through outlets and what opportunities and risks it has on the brand. Thestudy has been carried out by qualitative methods using interviews to answer the questionformulation. Three empirical perspectives have been chosen; an expert-, business- andconsumer perspective which have been linked up with three applicable theories. The fashionbrand Acne and its two stores; the flagship store and the outlet store have been chosen as acase study.

Syftet med undersökningen var att utvärdera metoder för hur landskapsarkitekter kan kommunicera med små barn (3-6år) kring planering av deras fysiska utemiljö så att barnens perspektiv framkommer. Tre kommunikationsmetoder: ?Tecken och karta?; ?the Insight Method ? och ?Stafettberättelse?, testades och dokumenterades genom metoden observation och loggbok. Observationerna analyserades sedan under rubrikerna: barns perspektiv och tidsåtgång. I studien framkom att metoderna inte entydigt nådde barnens perspektiv och att metoderna skiljde sig åt vad gällde tidsperspektiv.

This reports purpose is to give a general view on how to handle information collectedthrough photogrammetry and laser scanning with the help of UAS. The report ismade in collaboration with WSP Group and will briefly describe howphotogrammetry and laser scanning, also known as Lidar, works and how those areused in the construction business today. Then the focus will be on how gathered datais handled today, how outsourcing of data should be approached and if there are anyconsequences if data is handled in the wrong way. Interviews have been made with allparts in the UAS business. That includes authorities as Transporstyrelsen,Försvarsmakten.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

Vi har funnit att beräknat kundunderlag, geografiskt läge, utbudet av kompletterande butiker i närheten, hyres-/lokalkostnader, konkurrenter, tillgängliga parkerings-platser samt lokalerbjudande från fastighetsägare var de mest betydelsefulla faktorerna vid lokalisering av detaljhandelsföretagen i Ronneby och Bräkne-Hoby. För detaljhandelsföretagen Dressmann, Karlsson, Matex var det främst de lämpliga butikslägena i centrum av Ronneby som påverkade besluten om lokalisering. För detaljhandelsföretaget Överskottsbolaget var det även läget, och i detta fallet var det placeringen av butikslokalen vid knytpunkten med stark trafikerade vägar, den mest betydelsefulla faktorn. Ronneby Kommun samt ABRI spelade viktiga roller vid utvecklingen av Ronneby som handelsstad samt orten Bräkne-Hoby under perioden 1998-2003. Under åren 1998-2001 genomfördes ett ?centrumprojekt? i syfte att uthyra tomma lokaler avsedda för detaljhandelsverksamhet. Beträffande framtida inriktning samarbetar näringslivsenheten i Ronneby Kommun med Ronneby Handels- och Intresseförening i syfte att skapa en tjänst som centrumledare, vilken skulle analysera handelsutbudet samt hitta eventuella områden som behöver förstärkas. ABRI spelade en viktig roll vid lokaliseringen av detaljhandelsföretagen i det nya köpcentrumet Handelsbyn Futurum i Bräkne-Hoby.

Integration policies have failed to make diversity into anything more than occupying the same physical space. People of different cultural background still do not share their lives to any real extent. Attempts made within planning and landscape architecture to catalyst the integration process have mainly been focused on structural measures, such as residential policies. As for outdoor environments, non-verbal casual encounters in the shape of crossing paths are assumed to lie at the heart of urban social integration.The aim of the thesis is to question this assumption and, as the thesis will show, there is literature supporting this aim. Looking at the works of Gordon Allport, Lewis Coser and some of their followers, I find intercultural contact to require more complex ways of interaction in order to reduce prejudice and to generate tolerance and understanding.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

What is discussed here are the events taking place in Sweden in 1885, a turbulent year in Swedish art history. It is shown how the conception of Swedish art, in creating a Swedish identity in art, was expanded.  Two exhibitions were analyzed, Akademiens för de fria konsterna Jubileumsutställning and Opponenternas utställning. While the artists exhibiting at the Academy were using traditional strategies and thechniques, several artists at Opponenterna, were using modern techniques they had learned outside the Academy, mostly in France. These techniques were: experimenting with perspective and the use of empty spaces in mediating ambiance. The third strategy was that of individualization by moving closer to the motif.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

This paper examines and summarizes rules, guidelines and methods for how an e-commerce site should be designed, which elements it should contain and where these should be placed. Our approach consists of two phases. First we comprise relevant research within the target area. This is then divided into logical themes and is used as a foundation for an interview guide, which will be used in the second phase. After this, in the second phase, we conduct qualitative interviews with designers that are actively working with design of e--?commerce  sites.

Integration policies have failed to make diversity into anything more than occupying the same physical space. People of different cultural background still do not share their lives to any real extent. Attempts made within planning and landscape architecture to catalyst the integration process have mainly been focused on structural measures, such as residential policies. As for outdoor environments, non-verbal casual encounters in the shape of crossing paths are assumed to lie at the heart of urban social integration.The aim of the thesis is to question this assumption and, as the thesis will show, there is literature supporting this aim. Looking at the works of Gordon Allport, Lewis Coser and some of their followers, I find intercultural contact to require more complex ways of interaction in order to reduce prejudice and to generate tolerance and understanding.

`When one does not have what one wants, one must want what one has´: `I have had, you see, to resort more and more to very small, almost invisible pleasures, little extras....You´ve no idea how great one becomes with these little details, it´s incredible how one grows. ´ The aim of this master thesis is to find words and expressions that can accompany city phenomenas as well as the people wandering through the space which is defiened as city. Through this tentative search a new term was found namely Urban Settler Marks. This term started a journey and an attempt to theoretisize why people have a need for various spaces to put their Urban Settlers Marks onto. My focus was drawn to electrical boxes in the urban environment because of their ambigious nature.

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.