On the 1st of January 2014, new legislation was introduced on taxation of shareholders in Close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in Close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in Close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

This thesis describes and examines a new line of business, CleanTech. CleanTech comprises a wide range of different types of companies and is not yet well defined. In this thesis only the Swedish market is considered, and a variety of players on the market are included to give the most extensive picture of the current situation. Recent research shows that a gap has arisen between governmental financing and private equity-investments in CleanTech-companies. This gap occurs mainly in companies in expansive phases and causes problems both for the companies and for the line of business as a whole. To investigate this gap the Swedish CleanTech-business is described in terms of earlier and existing financing, age and size of the companies and their turnover and profit.

Abstract?Understand the customers value in use ? A multiple case study of three industrial companies? or ?Förstå kundens bruksvärde ? En multipel fallstudie av tre industriella företag? brings out the problem that it is easy to assume, what the value is for the customer.The questions asked for this thesis are:? How does the companies in focus, gather information about what effects the customers value in use?? How do the companies use this information in their business?The purpose is to examine how some industrial companies gather information about the customer?s value in use, on the bases from the five activities from Porter and how they can use this information.Three semi structured interviews were made for this investigation, with representatives from Atlas Copco Rock Drills, IL Recycling and Johnson Pump.The conclusions are that to gather information about the customers value in use, the company must work close with the customer. This information helps the company to improve their products, services and their relationships..

In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive.Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Background: In recent research literature, some researchers mean that companies in fast changing markets have to act proactively while others find that companies have to adapt to conditions and to react. This makes it interesting to study how software companies act strategically and also to study to what extent a flexible organisation is required by companies who proact and by those who react. Purpose: The purpose of this thesis is the study how different types of software companies act strategically and what this requires of the company in terms of flexibility. Delimitation: The study treats only Swedish software companies with more than ten employees. Proceed of the Study: Representatives from four case companies as well as a consultant have been interviewed.

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.

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.

AbstractTitle: When the cat is away? A study of pedagogical leadership at a distanceLevel: Final assignment for Degree of Master of science (one year) in Educational ManagementAuthor: Evelyn JoelssonSupervisor: Ulla SebrantDate: 2013 mayLeadership is a subject that has been discussed for many generations. Today?s leadership is something completely different than what has been practiced before, in the more hierarchical companies, when leadership was something you were born to do and the workers had no choice but to follow. In the globalised world that we live in today there are demands of a different kind than before and physical distance between leaders and their followers gets more and more common.

The purpose of this essay is to look at the Swedbank Stadion, which is a modern stadium in the south of Sweden. Swedbank Stadion is the home ground of Malmö FF, one of the largest football team in Sweden, and the goal is to create value for the team. The stadium owners have to get companies to hire premises inside of the stadium so they can pay for the home ground of Malmö FF. Therefore we have focused on the servicescape in the stadium and how it can create value for the companies that act on Swedbank Stadion on a daily basis.This study of the Swedbank Stadion is based on a qualitative approach. The qualitative approach is chosen because we wanted to establish deeper understanding for the case itself.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.