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.

It has become more and more common that companies in the service sector are beginning to understand their own effect on the environment and thus the need to contribute to a sustainable development through acting in a deliberate way. Serious environmental work can help a company to improve their image and in that way win competitive advantage that leads to improved profitability. In a short time perspective, adjustment to the environment is an opportunity to gain competitive advantage and an opportunity to develop a profile. In a long time perspective it is about survival. The environmental work has become a sequel to the work with quality.

This thesis describes new methods for automatic crack detection in pavements. Cracks in pavements can be used as an early indication for the need of reparation.Automatic crack detection is preferable compared to manual inventory; the repeatability can be better, the inventory can be done at a higher speed and can be done without interruption of the traffic.The automatic and semi-automatic crack detection systems that exist today use Image Analysis methods. There are today powerful methods available in the area of Computer Vision. These methods work in higher dimensions with greater complexity and generate measures of local signal properties, while Image Analyses methods for crack detection use morphological operations on binary images.Methods for digitalizing video data on VHS-cassettes and stitching images from nearby frames have been developed.Four methods for crack detection have been evaluated, and two of them have been used to form a crack detection and classification program implemented in the calculation program Matlab.One image set was used during the implementation and another image set was used for validation. The crack detection system did perform correct detection on 99.2 percent when analysing the images which were used during implementation.

I denna uppsats har vi tydligt urskiljt olika inslag och delar som är viktiga att ta hänsyn till vad gäller att stärka klädbutikers varumärke och image. Genom dem så har vi utvecklat en egen modell som förklarar hur en klädbutik kan bygga upp och stärka sitt varumärke och sin image. Vi har delat upp modellen i två steg, det första steget tar upp de delar och inslag som är fundamentala och den andra delen är en påbyggnadsdel, om klädesbutiken vill förstärka sitt varumärke och sin image ytterligare. Det första steget innefattar hur inslag och aktiviteter från de två sinnena, ljud och syn påverkar klädbutiken. I denna del speglas dessutom vilken roll personalens attityder och bemötande har för kundens upplevelse av butiken.

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.

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.

Title: Images of Sweden in ItalyNumber of pages: 5252 (589 including enclosures)Author: Oskar GustafssonTutor: Martin NilssonCourse: Political Science C level ? Bachelor?s ThesisPeriod: Spring term 2010University: School of Social SciencesLinnaeus UniversityPurpose/Aim: The purpose of my research study is to, through the use of political science theories on soft power and marketing theories about nation branding and in comparison to previous studies on the image of Sweden in Italy, gains a better understanding of the image of Sweden in Italy, with special focus on national political institutions and young Italians.Method: The method of analysis is a combination of qualitative methods: interviews where information about the image of Sweden amongst national political institutions were gathered and a survey where information was gathered about the image of Sweden amongst young Italians.Main results: On the basis of the results I have gained it can be concluded that a positive and well informed image of Sweden emerges when it comes to cultural and social factors but a more restricted and somewhat negative image come to light when asking national political institutions and young citizens in Italy about their views and knowledge on Swedish domestic and international politics and economics.Keywords: Soft power, Public Diplomacy, Nation Branding, Images of Sweden, Italy..

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..

The society of today is overflowed with information and commercials. There is a thick media noise that the marketers finds hard to penetrate. Bearing this in mind, we can see that Event Marketing, witch is marketing through events, has grown to be a popular form of communication as it has an ability to work its way through the existing media noise. Through events a company can strengthen its brand and image as well as form a lasting relationship with its consumers. What other functions does Event Marketing possess? In what context is Event Marketing an appropriate marketing strategy to use? These are two questions that we aim to answer through this essay.To be able to answer these questions we interviewed the marketing manager of two different companies, L´oréal and TeliaSonera.

Team Sportia Uppsala misstänker att de saknar en röd tråd i sin marknadskommunikation. Syftet med arbetet är att undersöka hur väl Team Sportia Uppsalas kundklubbsmedlemmars uppfattning om företagets image överensstämmer med identiteten företaget vill förmedla, med fokus på produktutbudet. Med hjälp av en personlig intervju med Fredrik Söderlund, vice VD Team Sportia Uppsala, en telefonundersökning av butikens kundklubbsmedlemmar samt en observation av butiken har identiteten samt imagen analyserats. Resultatet visar att företaget är inkonsekventa i förmedlingen av sin identitet och det har förekommit visst brus, vilket leder till att kundernas image inte överensstämmer helt med företagets identitet..

Rapporten tar upp ämnet om CSR-arbete hos klädföretag. Fokus ligger på pälshandeln och försöken att minska den. Rapporten tar hjälp utav en modell som behandlar ett företags balans mellan profil, identitet och image. Syftet är att se om en sådan balans gällande just företags CSR-arbete kan gynna företagen image-mässigt och således även ekonomiskt..

The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.

Syftet med studien är att utifrån Sverigedemokraternas valkampanjfilm undersöka hur de planerade kommunikationsverktygen profil, identitet och image tolkas utifrån tre olika perspektiv. Under studiens gång har vi genomfört strukturerade intervjuer med tre medlemmar inom Sverigedemokraterna, en semiotisk filmanalys av partiets valkampanjfilm och utfört enkätundersökningar med 100 röstberättigade elever vid Erik Dahlbergsgymnasiet. Studiens resultat visar att Sverigedemokraternas profil stämmer överens med valkampanjfilmens identitet. Gällande image anser partiet att allmänhetens tolkning inte stämmer överens med partiets profil. Ett problem som Sverigedemokraterna säger sig ligga i att media har kommunicerat en felaktig bild av partiet. Vår semiotiska filmanalys visar att Sverigedemokraternas budskap framgår tydligt i valkampanjfilmen genom att visa hur invandringen kostar mycket, samtidigt som pensionärerna blir drabbade. Studiens resultat visar även att mer än hälften av eleverna på Erik Dahlbergsgymnasiet hade en negativ inställning till Sverigedemokraterna och 70 procent ansåg att individerna i valkampanjfilmen framställs orättvist..

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.