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..

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

This examination paper concerns how a organization can reach right quality. In this case the focus is on the communication of the soft product quality within an organization to achieve right quality. To fulfill the aim of this study a case company has been used to be able to show the absence in the topic. The questions of the study are: How have the customer?s needs been communicated within the organization? What absences are there today concerning the communication of the customer?s needs within the organization? How can the communication of the customer?s needs within the organization improve?The aim of this study is to describe and analyse how the transmitting of the customer?s needs concerning soft product quality is made today in the case company and to reach any improving suggestions.

The agriculture is today in a development that leads to bigger and bigger units in the primary production. To be able to follow this development many companies chooses to cooperate in different ways. The most radical change is when farmers fuses with other farmers and merge into to a big collectively owned operation firm. The reason behind this idea is that the firms achieve the big companies advantages by being complement to each other. The purpose of this essay is to make an economic analysis of two crop production companies who works together in an operation firm.

 This report is an evaluation of Peab's purchase and call-off system, PIA.PIA is used to order goods for Peab's construction sites. The background to the work is that users of the system have understood the system cumbersome to use when purchasing goods for construction sites. The evaluation was carried out by the interviews and tests with users of the program, in this case, supervisors and site managers at the company. Ten users of the system were interviewed and eleven people have carried out a test order.The focus is primarily on the test order that users have implemented, which has been clocked and analyzed for time and cost. The evaluation is also a user analysis concerning how the users perceive the program, mainly in terms of usability, functionality and benefits.The result of this report shows that PIA is economically profitable to use for the purchase of goods for construction sites.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

The PhonePages of Sweden is a company that develops software for mobile units, especially cell phones. This thesis treats the development of, and contingencies for, a mobile phone directory, using the limited resources found in a mobile unit. The project was implemented and executed at The PhonePages with the intention of creating a product to sell to a third party.By studying different solutions, their benefits and drawbacks, an abstract picture of the product was constructed. Problems covered include compatibility problems caused by todays platform diversity as well as problems with saving, organizing and presenting data.The main goal was to create a phone directory which does not make external information retrievals. The service should contain both company and personal information, with name and phonenumber.

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.

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.

A Swedish company, company F, will establish a new factory in China. Company F is adivision within Company F. The factory in China will manufacture wire products. Thepurpose of this final thesis is to analyse which legal and practical measures the company hasto undertake during the process of localization to get approval from the Chineseenvironmental legislation.An analysis of the influencing factors on the environment from the production in theconstruction in Sweden was carried through. A material-balance was analysed according tothe flowchart of the production.

The purpose with this thesis is to clarify how estate agents working with their marketing and marketing strategies. Our study has occured in Kalmar and we have used five different estate agents for our collection of empiric?s data. We have worked with a qualitative methodology to achieve deeper knowledge about these five company?s which have been chosen for the study.We have selected theories that suit our subject and together with the empiric data these two parts will be compared which concludes in an analysis.

This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

Risk management has become a key ingredient for businesses all over the world. High Reliability Organizations (HRO) has distinguished themselves as experts in this area. By continuously focusing on improving their ability to manage risks they?ve been able to successfully avoid catastrophes in environments where normal accidents can be expected due to complexity and risk factors.The aim of the thesis is to improve the risk management at Apotekens Service by applying theories from HRO and safety culture. In July 2009, following the re-regulation of the Swedish pharmacy market, Apotekens Service AB was appointed national pharmacy infrastructure supplier for the Swedish health care system.