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.

This is a study of the way power relationships change when women start to play candombe in Montevideo, Uruguay. Candombe is a type of music, which is traditionally played by men within the black minority in the country. This study has been done with an intersectional point of view, taking the social categories gender, class and ethnicity in account. The method used was participatory observation in a field study made in Montevideo between November 2008 and February 2009.This study?s main conclusions are that the power relationships change with the participation of women in candombe in several important ways: The women legitimize an alternative way to be a woman when they take the men?s role as a drum player.

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The purpose with this study is that examine if the contingency factors as sort of market and competition can affect the companies, which means of control they apply..

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 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.

Although gang violence has gained much attention in Swedish media in recent years, women in gang environments remain unexplored. Recently the Swedish Gender Equality Agency (J?mst?lldhetsmyndigheten) published a report in March 2024 showing that women are being sexually exploited in gang environments, and the report has brought attention to women in gangs. This study examines gender-based violence in gang environments in Sweden. The aim of this study is to examine how intimate relationships with men in gang environments affect womens? agency to enter and leave gangs.

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.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

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.

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.