The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.

We would like to learn more about how the restrictive policy against incentive programmes affects the board?s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Background: The business market today is characterized by tough competition amongst the competitors to capture consumers? interest and money. One marketing tool companies can use to achieve this is the company?s image. The customer buys not only a product, but also the image that the company or the product is associated with.

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.

Through a case study at an IT company we have attempted to ascertain how a company's organizational culture affects its designers' way of working. By examining what ?type? of designers the employees are and how this is reflected in their work, we hope to have correctly determined what their organizational culture looks like and thereby have achieved a plausible result in our study.Aside from two interviews with the company's CEO, we also performed eight observations at the company, where we tried to blend in with the employees, to better determine their way of working together.We have found that the designers' trust in their own instincts has led them to rarely act on feedback from clients ? they only pick out the proposals which have a ?mainstream? potential. We have also discovered that their design approach is something they don't feel inclined to discuss amongst themselves. As it is often ?indescribable?, they go with their intuition and unspoken design conventions..

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

Small companies have fewer resources which often result in an tendency to disregard  administrative tasks. A factor that influences the company?s revenues is the control of its inventories. The purpose of the current study was to analyze which of the two options, leasing or owning your inventory, that could be justified from an economical perspective. Furthermore, the purpose was to describe the optimal inventory level for each option. To meet these objectives representatives for the company was interviewed and a thorough investigation process was undertaken, during which methodological problems were solved.  It was found that leasing the inventory was the most expensive option for the company. Analysis demonstrated that optimal turnover inventory according to EOQ (Economic Order Quantity) would amount to 65,0 thousand Swedish Krona if the company leases their inventory in comparison to 56,0 thousand Swedish Krona if the company owned their inventory.

Companies that sell digital products such as software and movies transfer large amounts of data to its customers. In order to send this amount of data using FTP or HTTP and still maintain a high speed transfer rate it is required that the company have a large number of servers and a huge bandwidth. Servers and bandwidth costs money which means they have great costs on the distribution of their products. In order to reduce distribution costs, P2P technology can be used and the most powerful technology to transmit popular files is called BitTorrent.BitTorrent requires users to share their bandwidth. Nowadays, BitTorrent is frequently used to transfer products that are free of charge; one example is the Linux distribution Ubuntu.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.

The use of chainsaws in both private forestry and commercial companies is highly associated with personal injuries and accidents with deadly outcome. As a result to this, a driver?s license for chainsaws was presented in the year 2005. To get the license you have to attend a course given by the Swedish Forest Agency or one of several private educators. This study is an evaluation of one course given by the Swedish Forest Agency in Uppsala.