The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Background:Public health is a concern of many important areas of society and it`s important that Sweden works with the health of the individual through the eleven public health areas. Health isn`t longer only a objective but even a resource. That`s why the society works with the health of the individual through a salutogenic perspective, about what can preserve or enhance the health of the individual.Aim:The aim of this study is to find out what the staff at a nursing home has views of what health can bring, and also study how health affects their ability to work. Also to study the employee`s apprehension of the wellness reimbursement that employer offers them.Material and Method:A qualitative method was used to obtain results from eight interviews with health care workers in Skåne. Interviews were transcribed and analyzed using content analysis.Results:For the interview person?s health means to feel good and be healthy.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Cloud computing has become a very publicized and popular concept in recent years, both in business literature and research, where data ownership is the security aspect which has usually been ranked the highest of the disadvantages that can be identified with cloud services. Today there is a lack of research on information ownership from an informatics perspective, as it is most often discussed from a legal perspective.In our study we interviewed six different companies that use cloud services, on which attitudes and reasoning they had on their information ownership. We compared these attitudes with the attitudes we identified in business literature and research on the subject. In business literature we found four recurring themes which were very clear about how a company should govern information ownership.Overall the results of our interviews showed that there is widespread ignorance at the companies on how information ownership in the cloud is regulated between the company and the cloud provider. All companies expressed that they had not experienced any change in ownership when they placed their data in the cloud, and they expressed no major concerns about how the ownership was handled.

The purpose of this study has been to examine how collaborations between clothingcompanies and fashion designers can influence their brands. Our ambition has been todescribe this phenomenon by describing how collaborations can affect and influencethe clothing companies? brand identity, image and positioning. Furthermore, we wantto describe how these collaborations have changed the fashion industry and what thefuture holds for it. We find this topic relevant since collaborations are becoming anadvantage for companies in a competitive industry that is constantly in change.

To Swedes in general and, to hunters in particular, there is a great interest for moose (Alces alces), witch is Sweden?s largest deer species. In the province of Öland (Sweden?s second largest island) the local people show a great interest for the moose existence, both for consumptive (hunting) and non-consumptive use (tourism). This became apparent in 2002 when the moose hunters on Öland voluntary agreed to temporarily postpone the moose hunt on the island.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

Title: Diversities of diversity - fluctuating talk, meaning and practice of diversitySeminar date: 06.02.08 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Björt Ólafsdóttir & Clarissa Sia Choon YenAdvisors: Mats Alvesson & Susanne LundholmFive key words: Diversity, Discourses, Hypocrisy, Comparison, National contextPurpose: To identify and compare discourses around diversity within two companies operating in two distinct national contexts. One originated from and still situated in Iceland, while the other is a subsidiary for Asia-Pacific market in Singapore with American values from its headquarters in United States. We wish to explore what are the meanings and implications of diversity for the employees of each company, how their discourses on diversity reflect hypocrisy in the organizations and if and how national context has an impact on discourse on diversity.Methodology: Interviews were conducted, transcribed and codified. Comparison and evaluation of the different discourses were examined around diversity and in the talk of interviewees within the two companies.

We are heading for a line, and its a fine one. This project is a dialogue between you and I; about the dialogue itself. The initial interest was to use literary text to address the visitor in the exhibition space. The purpose was to make man aware of its relation to others and narrative objects. I planned for the dialectical event in every descision.

The society is developing fast and the development is constantly on-going, new technology results in new opportunities and new problems for both companies and consumers. The use of Internet has heavily increased around the world; this means that the companies can use Internet as a channel of communication to reach the consumers. The most recent type of marketing is web marketing. The fact that web marketing is constantly changing raise the question of how effective different types of web marketing are.The purpose of this study is to investigate four selected types of web marketing. This is achieved by comparing the response from the consumers and the cost for the different types of web marketing.

Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.

Abstract  The purpose of this essay was to study understandings, determine the meening of a good learning environment in the school class, and how teachers and principal can contribute to it. On the basis of existing research that says: the common attitudes and standpoints between the school management and the teachers, is fundamental in case a good learning environment will occur in the classroom, the study has analyzed if the principal?s and the teacher?s attitudes in this study, are the same. The study is based on four main questions:  What is a good learning environment, according to teachers, principal and existing research?  How can teachers and principal contribute to a good learning environment, according to teachers, principal and existing research?  Do the teacher?s and principal?s attitudes concerning what defines a good learning environment, agree?   Do the teacher?s and principal?s attitudes concerning how teachers and principal can contribute to a good learning environment, agree?  To reply to the purpose of the study, five qualitative interviews were made. The interviews were done with five teachers and one principal, working in the same school. Research and litterature of interest, has been read, and these are presented in this essay. The study result shows that the existing research gives a wide definition of what a good learning environment is, and how a teacher and principal can contribute to it.

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.

In today?s society, it becomes more common with tablets, that makes us interact with computers in a whole new way. For example these are used to read and write e-mails, surf the web and playing games. Another manner of use of these tablets is to read and edit PDF documents. PDF handling is often meant to be used in books and inregular text documents, but it could also be used in the management of drawings.An industry that would benefit greatly from the use of tablets for this purpose is the con- struction industry.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.