On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email.The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital: 1.

This thesis describes the processes of establishing wind farms in Sweden. The workcontains a thorough literature review regarding both the establishing process andproject management, including complex project theory. The main part consists of theexecution of 15 interviews with organizations involved in wind farm establishment.The result of these interviews laid the foundation for a process description identifyingdifferent steps and activities in these types of projects. The outcome was thencompiled in a project model, which includes five phases and four processes.When analyzing the project of establishing wind farms from the theory of complexprojects one discovers that the amount of different requirements and stakeholdersnecessitates a systematical and dynamical project structure. Since projects are in needof different types of competences there are also many consultants and contractorsinvolved.

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 of this essay is to investigate how large Swedish corporations within the same industry protect themselves against foreign exchange risks and to determine if there is a general practice for how the protection is done. What is the responsibility structure at these corporations regarding the handling of exposure to foreign exchange?.

The aim of this bachelor thesis was to examine attitudes among social workers, particularly their attitudes toward their clients? poverty and towards economic counseling as a method. A further aim was to study the relationship between attitudes towards poverty and economic counseling. Primary data used for the study was assembled among social workers (n = 111) with the use of an electronic questionnaire that was sent out to social welfare offices in 34 city districts in Stockholm,Gothenburg and Malmö. The findings showed that a majority of the social workers had a structural understanding of poverty and a positive attitude towards economic counseling.

The purpose of our study is to interpret and understand the collaborative process around a regional model that is based on state developed guidelines for people with dementia. We have chosen to focus on the importance of interaction and have therefore interviewed participants in the project's steering committee. This group participates in efforts to develop a model for dementia care in Halland.The project work in Halland, to develop a joint model for people with dementia and their families was initiated in the spring of 2011 and is due to finish at the end of 2012. The Halland model has been named ?Annas led? and is about Anna and her husband Lars and living with dementia.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

This paper investigates decision-making under uncertainty and complexity. The focus point of the study was to investigate how organizations in Stockholm has come to a decisions on how to manage the trial implementation of a congestion tax in terms of their company cars. The study was conducted as a survey with complementary interviews with the decision makers in change of congestion tax problem. The aim of the study was to gain an understanding for the decision making processes, and how and why the companies decided as they did. The theory on which we based our study emanated from both systems theory and business economic theory on decision making.

AbstractPurpose/Aim: In my essay I study the use of Internet with information overload as my perspective. I compare two age groups in order to find out whether there is a difference between generations in how they use the Internet and experience the vast amount of information that is found on the net.Material/Method: I gather information from six frequent World Wide Web users to find out whether they are experiencing information overload when using the Internet in their spare time and how they structure and make sense of the vast amount of information that is found on the net. I use semi-structured interviews to gather qualitative, not quantitative, material for my study. I have also used literature and websites on information overload, the Internet, and connected themes in order to get a broader picture of the subject and help me analyse the material.Main results: The main results of my study are that frequent Internet users do not feel that they suffer from the vast amount of information found on the World Wide Web. They rather enjoy it and if they have heard the term information overload they assume that it does not apply to their use of the Internet.

The purpose of this essay ("Gateway to the Past. An archaeological quality controlled subject gateway as a resource for higher education in Lund") is to examine how a quality controlled subject gateway could increase the quality of the information supply for the Department of Archaeology and Ancient History at Lund University. The essay gives a brief background to subject gateways and also describes the Department and its subjects (prehistoric archaeology, medieval archaeology, osteology and classical studies) . The essay consists of a questionnaire distributed to parts of the target group as well as an investigation of three particular subject gateways: NordArk, ARGE and The Labyrinth. The essay also contains an exposition of how archaeologists seek information, of the structure of the archaeological subjects and of classification systems for quality controlled subject gateways.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

ABSTRACT Bjelkenbrant, Pernilla, 2007: Musik och kommunikation ? en kursutvärdering (Music and communication ? a course evaluation) The purpose of this study is to do a quality assurance of the course ?Music and communication? (MUPR1205) as it was implemented in a class of music students at the program of Arts and Culture at Törnströmska upper secondary school in Karlskrona during 2006/2007. The overall question is to what extent the shaping of the course involves the attainment of the values and goals formulated in the national school documents. The study includes an interpretation of course goals related to overall goals, and a suggestion of how theories of the relationship music ? society can be applied to those goals to make a successful course structure.

This report describes the development of a high-voltage connector at the request of Scandinova Systems AB in Uppsala. The development process is described from the making of a customer demand specification, to the making of drawings for the manufacturing of prototypes. Scandinova develops high-voltage modulators, hence the need for connectors that can handle very large power pulses. Their current connector has several weaknesses that may cause the connector to melt or catch fire. The development began with a number of studies that included the modulator structure and the current connector structure and functions.