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.

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.

A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.

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.

Vårt syfte är att studera vad ett företagsekonomiskt perspektiv på strategisk ledning innebär för en komplex turismdestination. En del av den strategiska planeringen på en destination kan innefatta en strategi för turismen och vidare vill vi därför betrakta begreppet turismstrategi, för att utifrån olika tankesätt analysera kring denna strategi och dess användning inom planeringen för destinationen. Med utgångspunkt i syftet har vi valt att utföra en kvalitativ empirisk undersökning i form av både personliga intervjuer och intervjuer per telefon och e-post. Respondenterna har utgjorts av 24 beslutsfattare inom turismnäringen hos svenska kommuner. Vidare har vi tillämpat lämplig litteratur samt vetenskapliga artiklar.

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.

Abstract: Uppsatsens problematik grundas i ett ökat nyttjande av kulturarv som resurs inom turismbranschen där kulturarv används för att skapa attraktiva besöksmål. Kulturarvet omvandlas till en handelsvara vilket kan få konsekvenser. Uppsatsen handlar både om en komplex urvalsprocess och intressanta aspekter kring hur besöksmålen väljer att skildra sitt kulturarv för att locka besökare samt hur kulturarvet påverkas av att det utvecklas till en kommersiell produkt. Syftet med uppsatsen är att undersöka hur kulturarv används som resurs för att skapa attraktiva besöksmål på en destination. Genom att kulturarv används som resurs för att skapa attraktiva besöksmål anser vi att det sker ett aktivt urval kring kulturarv utifrån tre nivåer.

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.

Den här uppsatsen har ambitionen att studera och dra slutsatser gällande den litauiska tjänstemarknadens möjligheter att ta till sig moderna ekonomiska företeelser, mer specifikt upplevelseekonomin, genom att ta till hjälp modeller och teorier hämtade från flera olika forskningsfält. Uppsatsen byggs upp med en diskursiv ansats där de olika teorierna används var och en för sig för att beskriva och förklara de fenomen vår empiri givit.Vi har konstaterat att det, i och med de kvardröjande mentala och fysiska strukturer som är sprungna ur den sovjetiska ockupationen, finns betydande begränsningar inför skapandet av en upplevelseekonomi på den litauiska tjänstemarknaden. För att kunna beskriva dessa mentala och fysiska strukturer presenterar vi ett för forskningsområdet nytt begrepp, nostalgija, som är sprunget ur befolkningens förhållningssätt, både till sin historia och till marknadsekonomins frammarsch.I och med de slutsatser vi gör om Litauens tjänstemognadsgrad, kan vi sen dra slutsatser om lämpligheten i vår användning av valda teoretiska verktygslåda. Vi finner att vi med dessa annars disparata teorier och modeller till hjälp kan nå längre, och presentera ny kunskap som annars inte kunnat utläsas ur en dylik begränsad studie. Dock poängteras att teorierna inte kan anses vara tillämpliga tillsammans i något annat sammanhang än i just den här diskursen..

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.