On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The aim of this thesis is to investigate how librarians view marketing of the library using social media and how this can be used in a marketing strategy. The theoretical framework for this thesis is based on the 7 Ps of the marketing mix, SWOT-analysis and SWOT/TOWS Matrix. The theory is based on planned elements that make up a product or service offered the market. We have used our own interpretation of the theories to analyse our material. Our main method has been a web-based questionnaire, the questionnaire was sent to 523 librarians active at ten large public libraries and its related branches.

China is a unique market that differs from the Western market in many ways. Companies are not required to publicize financial reports, and furthermore a heavy focus on business relationship building can make it hard for companies to have high quality streams of data to get insights about their markets. For a consultant company to successfully enter the Chinese market and helping producing and technological global firms improving their insights on the Chinese market, the consultant company needs to understand which the important factors are and how those factors can help in creating value for their potential customers. To help the analyzing and consultant firm called Kairos Future, a qualitative case study was conducted on 16 different global companies with focus on industrial production. The case study was mainly conducted through face to face interviews with decision makers who had a broad understanding of their respective companies.

Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach.

The competition between the Swedish municipalities has increased as the world has become more globalized, which means that they need to become more attractive for sustaining sound finances and not to find themselves to have a downward trend. One possibility to show the attractiveness of a place is by using place marketing and therewith attaining a stronger brand position. There are 20 suburban municipalities in the county of Stockholm, of which six are multicultural or are having a minimum of 20 percent immigrants among the residents. These immigrant areas are segregated based on class, income and culture. Problems associated with these areas have historical aspects that dates further back than modern immigration does.

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

The purpose of this essay was to find conceivable marketing- and business strategies that can be combined with a company?s lifestyle.This essay is dependent on a number of interviews with the owner of a maternity clothing trademark, PROUD. PROUD is a new company that has many different options concerning expansion, trademark and its existing and future products and also the knowledge regarding the client?s attitude towards PROUD.The authors of this essay believe that the trademark should represent a lifestyle. For a company to be able to deliver, it has to understand what the future clients want and need.

Business Intelligence är en samling verktyg för att utvinna och analysera information ur rådata inom en organisation samt ge bättre beslutsstöd grundat på denna. Det har traditionellt använts inom industrisektorn, men på senare tid har även sjukvårdssek- torn upptäckt fördelarna med ett välimplementerat system för Business Intelligence. Implementationen är emellertid en komplex process där mycket kan gå fel, och på grund av att sjukvårdssektorn relativt nyligen började använda sig utav Business Intel- ligence finns luckor i forskningen på området. Syftet med uppsatsen var att undersöka hur sjukvården i Region Halland samt involverade konsulter arbetar med implemen- tationen, och ta fram riktlinjer för hur detta bör ske. Uppsatsen baserades på en kvali- tativ ansats och använde sig av en explorativ studie med djupintervjuer där totalt fem personer från Region Halland samt två personer från ett IT-konsultbolag bidrog till uppsatsens resultat.

Through millennia, humans have shaped the European landscapes. Agriculture, hunting andforestry have influenced virtually every ecosystem on the continent and formed what we todaythink of as the cultural landscape; a mosaic pattern of cropland, fields, pasture and forests. Thepast two centuries, globalization, industrialization and urbanization have come to pose a threatto the existence of these landscapes. European farmlands are now being abandoned at analarming rate, and the associated loss of landscape preservation, biodiversity and ecosystemservices is a concern to the scientific community and public alike.This thesis studies if the implementation of the relatively new conservation strategy rewilding(recreating self-sustaining ecosystems and reintroducing keystone species) can be a part of thesolution to preserve cultural landscapes and biodiversity in Sweden. Through interviewssupplemented with studies of published works, expertise from different fields has beencompiled to provide an overall picture of the capacity of rewildings as conservation method.

Denna studie tar sin ansats i hur system och strategier för hantering av kunskap mynnar ut i olika hinder vid kunskapsöverföring inom managementkonsultföretag. Fallstudien bygger på fyra managementkonsultföretag varav två tillämpar en codification strategi och de andra två tillämpar en personalization strategi.Alla företagen har mer eller mindre inslag av båda strategierna men tyngdpunkten ligger i en av dem medan den andra har ett understödjande roll i respektive företag. Av studien framgår att kunskapssystem och strategier hänger tätt ihop, och är beroende av vilken vikt företaget lägger vid att dokumentera och lagra kunskap.Beroende av vilken kunskapsstrategi företagen i fallstudien tillämpade ställdes de inför olika hinder. Codification strategin renderade i hinder i form av rapportering, informationens kvalitet, användarvänlighet i databasen samt medarbetarnas motivation att dela kunskap internt genom att dokumentera projekt. Tillämpade företagen en personalization strategi ställdes företagen inför hinder i form av outtalad kunskap och medarbetarnas motivation att dela kunskap internt genom social interaktion som exempelvis sammanträden, telefonsamtal och e-post..

The aim of this Master?s thesis is to present guidelines for making a digital repository. To attain this, useful factors for creating an archive were examined. Also different organisations? strategies were analysed.

During the past decades the competition for skilful employees has increased and companies and organizations compete to attract the right people. The Swedish municipalities and country councils need to recruit 420 000 new employees before 2020, but have a limited budget to promote themselves as attractive employers. To find a solution, many of the municipalities have started to work with fundamental values to become more attractive employers and to inspire employees to use word-of-mouth to recommend them. There are no empirical studies of how successful this strategy is, and the purpose of this thesis is to show if there are significant correlations between the fundamental values, the employer's attractiveness and word-of-mouth. The results of the study are based on a survey with 1996 answers from employees in three different municipalities in Stockholm, Sweden.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

Bakgrund och problem: En av de mest betydelsefulla diskussionerna idag ?r artificiell intelligens. En yrkesroll som p?verkas i takt med tekniken ?r controllers. Tidigare har denna yrkesroll beskrivits som diffus och bred, vilket har bidragit till dagens uppfattning att yrkesrollen ?r av en komplex karakt?r.

For organizations that handle sensitive information, IT governance and information security are necessities in order to maintain credibility and to conduct its business efficiently. There are several known processes to increase security governance ? which is a fusion of information security and IT governance.This master thesis examines if organizations use recognized processes and if it in that case would lead to higher security. The study is qualitative and conducted in the financial sector and based on Best Practice frameworks of the security governance in Swedish banks. Data collection was done through interviews and surveys that were triangulated to get a gathered picture of the quality of the security governance activities.