Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.

Detta arbete genomfördes under 10 veckor vårterminen 2009 på Bigso Box AB i Nybro,ett företag som tillverkar förvaringslösningar för hemmet och har stora kunder somIKEA.Bigso vill ha hjälp med att undersöka materialflödet och de lagernivåer företaget besitteri sin producerande fabrik i Litauen. Främsta målet med arbetet var att minskakapitalbindning i färdiga produkter samt på halvfabrikat i fabriken. Då Bigsos störstakund IKEA ställer extremt höga krav på leveranstider och företaget ibland hamnar eftermed ordrar önskar Bigso även att genom en större kontroll av materialflödet och genomatt hålla rätt lagernivåer även komma till rätta med detta problem..

Property sales involve two main contract partners, the buyer (the new owner) and the seller (the property owner). In some cases the property owner can have let a third person (the leaseholder) lease the property or the land.The rights and obligations that fall on the property owner, the leaseholder and the new owner according to the Code of land laws can appear difficult and unclear, especially con-cerning reservation, the new owner?s duty to inspect the property and when he does not act in good faith, the formal requirement and when terms are changed.The work towards a more uniform interpretation of the Code of land laws should result in a greater correspondence between the rules of leasehold and property sales, the rules of leasehold should be interpreted in accordance with the rules of property sales. This should mean an increased responsibility for the property owner to reserve the lease and a de-creased duty for the new owner to inspect the property. If the lease is only partially re-served, the new owner is only bound by the leasehold to the parts which he understood from the reservation and the duty to inspect the property is limited to documents in the property owner?s possession.

Today there are commercially available databases with active features, i.e. active mechanisms are available for development of information systems. But the usage of active mechanisms is low in practice. This is due to the insufficient methodological support in analysis and design for developing ECA rule based software. It has been proposed that one of the most suitable ways to tackle this problem is not to develop new methods but to extend existing methodologies.In this thesis an extension of the Object Modeling Technique (OMT) is developed, called OMT-A, which is able to model active rules.

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The collective agreement contains many important provisions concerning the relationship between employers and employees. When a collective agreement applies in the workplace, both employers and employees are bound by it. However, only employers of those two, can take part in the collective agreement, and therefore negotiate the content of it.The purpose of this study is to answer the following question: Why are rules that has been interpreted in collective agreements not expressed in writing? Therefore, the Swedish collective agreement system will be examined, and a distinction between types of silent regulations will be made to find causes. The potential for workers to act on a collective agreement with quiet regulations will also be examined.Collective agreements are signed on three levels: central, union and local levels.

This thesis comprises a translation from English to Swedish followed by a commentary. The source text (ST) of the translation consists of the second chapter of Made in America (1998), a popularised language history by Bill Bryson. The commentary includes an analysis of the ST and the target text (TT), as well as a discussion of the translation process as a whole, and of the translation strategies applied in order to solve the translation problems of the ST. The theoretical framework of the thesis is based on Toury?s notion of norms (1995), from which the following principle for translating is conceived: to transfer the ST information as faithfully as possible but with the modifications necessary to accommodate the source language competence level of the TT readers, which is estimated to be relatively low.

For better understanding of how users interact with the video on demand service Netflix a study was conducted in 10 Swedish households. This study is based on the well-established heuristic evaluation method of Jacob Nielsen, which we modified slightly by letting the users to act as ?evaluation experts? and informing them about the heuristic rules of thumb during the evaluation process. The purpose of this study was to identify usability problems when people interact with Netflix? interface.

More elderly, fewer hands: The way forward Sustaining the care workforce as a political challenge ? A case study of?elderly care in Kalmar Municipality This study examines how Human Capital Theory and New Public?Management are reflected in the governance of eldercare in Kalmar?municipality. Based on document analysis and interviews with politicians?and senior officials, the study shows that investments in staff competence?and well-being coexist with efficiency-oriented management practices.?Rather than being contradictory, these approaches are often combined in?everyday governance. The study concludes that the main challenge is not?funding, but capacity and that sustainable eldercare depends on aligning?national goals with local conditions and strong human capital.

When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.

Purpose: The purpose of this qualitative study was to illustrate and analyze the approach and parental involvement of a group of mothers in their children's schooling. Also their reflections on parental involvement will be highlighted and what the parents experience as obstacles in their involvement.Method: I conducted six semi structured interviews for my research. I chose to interview six mothers who have a child in the sixth grade. I chose specifically the sixth grade because the mothers will have had quite a few contacts with the school at this point. I also chose not to reveal their ethnicity because they cannot represent a whole ethnic group anyway.Result: The result of my interviews show that the parents have different approaches when it comes to parental involvement.