This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The purpose of this thesis was to examine how to build a personal brand and how to use this brand. The method used was a case study with personal interviews. The persons who were interviewed was Jan Carlzon and Peter Wallenberg Jr, two of the most important persons in the Swedish business industry. The study has shown that the person as a brand creates benefits and can gain opportunities if used in the right way..

Agricultural land could be polluted by radioactive substances after a fallout. We would then need information about the level of contamination to decide whether the crops could be utilized as food under these circumstances. In an experiment carried out during the 1990ies the retention of 134Cs in potato haulm and the transfer to the tubers were studied. The experiment was carried out during three consecutive years. The plants were cultivated in pots under field conditions and the artificial deposition was sprayed directly onto the potato haulm at different times during the growing season.

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

There are numerous of ideas and theories around the present development in our global society, describing an ever changing era based and propelled by information and communication technology (ICT). How influential has this development been on political visions and intentions and on the business worlds views on important competencies? The purpose of this thesis is to describe the national and international visions of important competencies in the ?information society?. Through a case study, focused on how the training and consultancy industry apprehends and answer to this change and development, as they often act as agents for new trends in the business world both as accommodators and originators. The growth and speed of the universally available information demands knowhow in seeking, analyzing and managing information, and this competence is crucial today.

The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

The aim of this inquiry was to investigate the most appropriate measures to reduce noise impacts from road traffic on the Nydala recreational area in Umeå municipality due to the planned re-routing of the E4 motorway to an existing road along this area. The sound environment is an important part in the experience when we are visiting recreational areas. Noise is not only disturbing; the liberty from unwanted sounds also allows us to perceive natural sounds that are a benefit for the cultural experience. Therefore it is important to take actions to protect this well used area from traffic noise. The reasonable options to avoid noise impact in this case are to lower the speed limit, using a noise reducing coating or use noise protection screens and walls.

This bachelor thesis discusses various difficulties with architectural paint research. The difficulties are exemplified through a case study ? a paint research on a furrowed string-course in the southern vault of the Royal Palace of Stockholm, which was carried out November ? March 2009-2010 on behalf of Statens Fastighetsverk. The paint research was made in order to receive information about the string-course and to get inspiration for a renewed color scheme on it. The base material of the string-course is Gotlandic sandstone and the surface of it is furrowed.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

In the Real Estate market there are a large number of commercial properties with offices. As acompany or business you are faced with many decisions when choosing your office space.This bachelor thesis examines the concept of architectural quality with focus on beauty and itsvalue for office tenants. The ambition is to find out if beauty is a decisive factor in theselection of office and if there is a willingness to pay for it.The selected question is studied in a case study of Garnisonen where tenants, a propertyowner and an architect are interviewed, all with connection to the examination object.Garnisonen is well suited as a case study because it is Stockholm's largest office complexwith buildings from three different architectural eras. Tenants in the survey represent allarchitectural styles and have different industry affiliation.As a theoretical framework a literature study is presented where the importance of beauty forthe individual, the built environment and society are treated, and also how the office can beused for branding purposes. The interviewees? views of beauty and their opinions on beauty atwork in Garnisonen are presented in the results.

Purpose ? The purpose with this thesis is to examine how items can be distributed between stores inventory and an external warehouse. To achieve the purpose criteria that should be considered, how these can be prioritized and used when distributing items between stores inventory and an external warehouse will be examined.Method ? The study started by an examination of the theory that already exists within the subject. The already existing theory has then been examined in reality, on the furniture company IKEA Jönköping, where a case study with one channel has been performed.

Right-wing populism has through the past decades flourished in several countries in Europe. Research has shown that right-wing populism is, with its political starting point in ?the people?, focusing on the majority and is sometimes excluding the minorities from the politics. Since human rights regulations are mainly a protection of minority rights, the aim is to examine if the politics of the Sweden Democrats, as a case of a growing right-wing populist party, is a threat to human rights and in that case, in what respects. The thesis is supposed to answer the question in what respects the politics of the Sweden Democrats contravene with the European Convention?s protection of minority rights.

This thesis conducts a comparative study between two academiclibraries, one Swedish and one English, in order to analyse ifdifferent funding systems influence the marketing of theirservices. The theoretic foundation is built on relationshipmarketing, which emphasises the importance of creating andmaintaining relationships. A qualitative approach has been usedthrough the use of case studies, with semi-structured interviewsbeing held with library staff and managers in both countries. Inaddition to these interviews strategic plans have also beenanalysed. The result from the study shows that whilst there aresome differences between the two university libraries there arealso similarities, which indicates that it is not clear if differentfunding systems have an impact on the marketing of the services..

I den här artikeln undersöks implementationen av ett ärende och handläggningssystem kallat Platina vid Länsstyrelsen i Västerbotten. Problematik med implementationen identifieras genom intervjuer och observationer med anställda vid myndigheten. Undersökningarna leder till slutsatsen att myndigheten inte har fått ett färdigt system utan ett som kräver fortsatt utveckling innan det uppfyller de krav som ställs på det. Det finns även en risk att utvecklingen av systemet inom myndigheten läggs ner på grund av organisationsförändringar..