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. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

Almost every commercial in television nowadays aim to sell a product or service. This researchpresents two big actors in the grocery chain and their respective commercials. The two actors thatare presented in this research are Lidl and Coop. Both Lidl and Coop are among the largest grocerychains in Sweden. By examine two commercials from each company we aim to find how theircommercials are structured.

The object for this study is a company developing and manufacturing vehicles for heavy transportation. The company distributes their products on a global market. Therefore the company is required to have efficient internal production development processes in order to successfully beat the competition. The purpose of this master thesis is to study how this particular company intends to implement their standardized theoretical product development process within their organization and how well it is done. We intend to identify and specify if the process has any unexploited capacity.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Mergers and Acuisitions are becoming increasingly common. This can be explained with the fact that the competition is increasing. Therefore many companies are forced to join other markets. This thesis inquires into the process of Mergers and Acqusitions when one company buys another company. The main focus is set on how three different banks handle the process of Mergers and Acqusitions and what results this leads to. These are: Kaupthing Bank, Nordea and Citibank.

In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren?t related to stock management. Through studying the whole of the company, we have identified reasons to why details aren?t in the stock.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Personuppgiftslagen (1998:204) är en lag som syftar till att skyddavåra personuppgifter. Huvudregeln i personuppgiftslagen är attsamtycke krävs från den som personuppgifterna tillhör för att de ska fåbehandlas. Till denna huvudregel finns det dock ett viktigt undantagsom stipulerar att om behandlingen är nödvändig får den utföras utansamtycke, om exempelvis ändamålet uppfyller ett berättigat intressehos den som ämnar behandla uppgiften som väger tyngre än denenskildas intresse av skydd för den personliga integriteten. När ettsådant berättigat intresse ställs mot den personliga integriteten blir enintresseavvägning nödvändig för att avgöra om behandlingen skallvara tillåten eller ej. Det berättigade intresset som upptar dennauppsats är det kommersiella intresset, som exempelvis omfattar ettföretags intresse av att behandla personuppgifter för att via direktmarknadsföring marknadsföra sina produkter.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

SMF Skogsentreprenörerna is a nationwide organisation for Swedish forestry contractors. It has about 750 organised companies with somewhere around 1500 logging machines. These machines perform well over 50% of all yearly landed wood in Sweden. The members of SMF also performs more and more of other functions in Swedish professional forestry, such as soil scarification, planting and pre-commercial thinning of younger stands. In order to determine what major priorities SMF should focus on in the future a member survey was initialised and carried out by SMF together with Daniel Larsson-Snygg, student at the swedish university of agricultural sciences SLU. This report presents the result of this survey sent out to all members of SMF. It is intended to answer a number of questions about their entrepreneurship such as: What different kinds of work do these companies perform? How many machines and employees do they have? How old are the company owners and their employees? What are their thoughts about the future of their business? How well does SMF serve their members needs?.

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.

Virtual Communities is an increasingly common phenomenon on the Internet. Most of the Virtual Communities are operated and maintained on a non-profit basis with a direction towards entertainment. However, as more state administrated and commercial services become web-based, we believe that the number of Virtual Communities with a community-based or commercial direction will increase in a near future. In this thesis, we describe our participation in, and studies of, a number of Virtual Communities with focus on the IRC-channel ?3dfxsweden?. On the basis of our experiences, we describe the social elements that form the foundation on which the Virtual Community rely on.

Playsam in Kalmar AB are world famous for their design of the toys they sell. Together with their CEO Carl Zedig the goal was to find a new product for the company.  The process has far from been linear, I started off in one direction, got rejected, turned another way and we finally decided to create a rocking horse in a De Stijl style. At the same time taking consideration of the demands from Playsam and myself.Playsam?s products are archetypes of ordinary objects around us such as the car or the aeroplane. The company mainly produces its toys in wood and the stylized shape together with the blank painted surface has become a hallmark for them.De Stijl, the Dutch art movement containing artists, designers and architects such as Piet Mondrian, Theo van Doesburg and Gerrit Rietveld.