There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture Characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic decisions.

This essay is built upon the thoughts of Joseph S. Nye concerning power, and the different ways of exercising that power. The Characteristics of Nye's theories are the thoughts about the second face of power, or what he describes as the soft power. The essay seeks to examine what kind of power the US has been in their work for non-proliferation and democracy promotion in the Middle East. It also seeks to find what it is that makes the US to choose to exercise the specific powers.

Emotional Intelligence (EI) is a highly used concept in contemporary organizations, especially in the recruitment process or education of employees and managers. The aim of this study was to examine the discursive production of the concept emotional intelligence and how it, linked to an organizational context, is expressed in web-based articles and course homepages. In total 11 texts related to emotional intelligence and organizational contexts were used as the object of study. A three-stage model was used as a method for analysis. The model included a content analysis, argument analysis and a deconstruction analysis in order to expose what was said about emotional intelligence and how it was said.

What is an economic crime? Who is an economic criminal? How do we speak of the phenomenon and what does they way we speak mean? The immediate result of the study is that there is a stereotype image of the economic criminal that is produced within peoples speech. This image contains Characteristics that bring the subject, the economic criminal, far away from the traditional crime subject, and brings it closer to a non-criminal subject. This motion render possible that economic criminals can talk of themselves as ?not bad people?, ?normal? and ?like everyone else?.

This study attempts to answer the question of whether the propaganda of the Swedish political parties ?Socialdemokraterna?, and/or ?Sverigedemokraterna?, used for the election to the European parliament 2009, are to be viewed as populistic. Furthermore, is the propaganda to viewed as included in the ?Classical populism?, the ?New populism?, both, or none of the above genres? With a theoretical approach deriving from earlier works on the subject Classical/New populism from a number of writers, the study uses empirical and qualitative text analysis to study the parties propaganda. For each of the two genres of populism an ideal type is set up, which is used to define their core elements.

The purpose of this study was to evaluate which apple cultivars are best suited for production of juice and cider. The study was limited to 41 cultivars. Common as well as uncommon apple cultivars were selected from available cultivars in the cold storage at Balsgård, Department of Horticultural Plant Breeding and Biotechnology, SLU.The practical part of the study consisted of the apples being pressed, and then the juice Characteristics being assessed by appropriate criteria and methods of analysis. The analyses consisted of measurment of soluble sugars with a refractometer (Brix), titration of total acidity, determination of total phenolic content with a spectrophotometer, estimation of alcohol content by density meters and qualitative taste tests.The study did not account for different maturity of cultivars. Different apple cultivars were pressed on separate occasions, before and after Christmas 2010.

The purpose of my study is to examine how the Hospital Play Specialists looks at the importance of play for children in the hospitalenvironment. The thesis is based on qualitative research interviews. This means that respondents followed an interview guide with questions. These questions I compiled in advance. The main theme in the interviews has been the Characteristics and importance of play.

The aim of this study is to describe the Characteristics of right-wing populist parties in Europe. The three parties included in the study are the Swedish Democrats (SD), the British National Party (BNP) and the National Front (NF) in France. The study includes a definition of right-wing populism based on previous research and from that an ideal type of a right-wing populist party has been created. The material used in the study to verify how well the parties were consistent to the ideal type and what similarities and differences the parties in the study have are the parties? political programs and policies.

My essey concern the non-profitable organization Ung företagsamhet and their extenal communication with collaborators. I have done three intervjues with three of Ung företagsamhets 24 district in Sweden, and these are Kalmar, Jönköping and Skåne. My qustions conserns their rethoric and strategic communications channales, and the focus lies in their external communications with collaborators. I have also made a secondary data analysis about their media coverage and seen how they consciously works with it.Ung Företagsamhet is a non-profit organization that need good partnerships in order to survive financially. My analysis shows that the three different regions works variously with their external communication.

The different Characteristics of many food products, such as aroma and texture, changes during storage time and become undesirable. The reason is instabilities within the product which become prominent as the product ages. These changes in Characteristics are quality losses caused by changes in the product?s intrinsic and extrinsic environment. The stability in UHT-milk and beverages similar to it have been studied in the past decades and a certain focus have been on age gelation which is a common defect in these type of products.

This masters thesis looks at the reception of the beat generation in six given American magazines spanning through the years 1957-1961. The study is basically one of literaty reception. The aim is to see how and if the institution of literature handed the beat generation an identity to go along with their arts. With the use of discourse analysis we have pointed out certain Characteristics in the six articles that have been a part of building up an image of the beat generation as a whole. By dividing the result into the two categories social and literary practice we can clearer see what significants were used to create the beat generation.

The aim of this bachelor thesis is to investigate how gender stereotypes appear in Swedish picture books. The investigation consists of literature studies and the method used is a text ?and picture analysis. By using this method, it allows us to interpret both text and pictures in the books. It is carried through by consultation of Yvonne Hirdmans theory of how men and women are two different things and that man in this relation constitutes the norm.

Sammanfattning (for english: scroll down) Titel: Entreprenören i servicebranschen Seminariedatum: 2007-05-31, 2007-06-01 Kurs: SMT302 Kandidatuppsats 10p Författare: Jimmy Heijel, Lars Jacobsson, Fredrik Svensson Handledare: Elin Bommenel, Carl R. Hellberg Nyckelord: Entreprenören, serviceentreprenören, servicebranschen, service management, kontrollens lokalisering, innovationsförmåga, riskhantering, prestationsbehov och intuition. Syfte: Att med utgångspunkt i entreprenörers vedertagna egenskaper identifiera beskriva och analysera egenskaper som särskiljer entreprenörer i serviceverksamheter. Metod: Arbetet genom uppsatsen har följt ett kvalitativt angreppssätt där en deduktiv ansats använts. Två intervjuer har gjorts med entreprenörer verksamma i näringslivet.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture Characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic decisions.