There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

In order to be able to change, to maintain competitiveness as a company in a world where rapid changes is part of the daily life, it is crucial to have knowledge and methods in how to change. One method, originally developed in Finland, is the Change Laboratory. This method is said to be efficient, not only concerning change aspects but also learning, since change and learning in this method is intertwined. This Master Thesis (20p.) tells about the process of conducting a Change Laboratory with a Swedish high-tech company and analyses factors in the process that makes change possible..

Vårt syfte är att undersöka första och sista instansen av marknadskommunikationen av Bo01-mässan. Vi vill ta reda på vilka faktorer som legat till grund för hur denna mässa har profilerats mot den tilltänkta marknaden. Vi vill belysa vikten av en marknadsanpassad profil. Vi har valt att inkludera tre olika teoriperspektiv för att komma till grunden av den problemformulering vi valt. Det första och viktigaste perspektivet behandlar profilering och imagens betydelse.

Turismen är en stor industri i Sverige och globalt där den destination som är framgångsrik har mycket att tjäna. Förutom de intäkter som går till företagen inom upplevelseindustrin, som hotell eller restauranger så finns det dessutom fördelar som kommer hela samhället till nytta, via skatteintäkter och ökad sysselsättning. För att skapa förutsättningar för en hållbar destination pratar man om organiserad destinationsutveckling, där utveckling och marknadsföring sker gemensamt på destinationen. Organisk destinationsutveckling är då utvecklingen sker naturligt på destinationen, utan avsiktlig påverkan. Man talar också om organiserad och organisk image.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

The term "Project" have become a growing work model that exist in almost all bransches. A project is a work effort made over a finite period of time with a start and a finish to create a unique product, service, or result. Science shows that time limitation has an impact on humans to perform under pressure, which challanges the contributor to deliver. This report contains an examination about project management, both coming from scientific results and an external business. The point of this study is to bring ideas of improvement, which can make the work method more effective in this company..

Companies need to receive feedback in order to understand how they should adjust to shifting demands in the market. This study focuses on the Mystery Shopping process and the information it provides. Through qualitative interviews information was gathered which identifies Mystery Shopping as an approach where companies actively seek information withthe help of anonymous ?shoppers?. This method is compared to other research methods in order to identify the characteristics of Mystery Shopping.

Metso Paper in Karlstad is acquiring Kvaerner Pulping and Kvaerner Kamfab, also located in Karlstad. Following this acquisition, there are going to be changes in the organizational structure and some employees might even loose their jobs. There are guidelines from the European Union how to handle situations like this, the purpose of these are to protect the employees. There are also Swedish laws that regulate the protection of the employees when a company is acquired, who is going to keep their job and who is to be made redundant.The transaction between the companies is large why they need an approval from the European Union. The European Union has certain demands for the approval.

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

The authors have during the spring semester 2011 studied the subject destination development during a political crisis, focusing on Tunisia. At the beginning of 2011 the country was in an uncertain political situation when the revolution of the Tunisian people occurred. This created massive demonstrations on the streets, and resulted in the current government's resignation. More effects of the revolution has been seen in a drastic decline of inbound tourists in the country, which in turn affected the country's population and economy. From this point on Tunisia as a destination needs to recover to once again become attractive to tourists.

This report describes work on the thesis ?IT systems and organizational development?. The work is carried out on Stocksbro Energi AB, during spring 2009. The company wanted better flow in their production but also review if the inventory management function located in Visma SPCS Administration 2000, could be used in the organization. Under the first part of this report the system were tested to ensure if the system would work together with the organization.

The aim of the study was to reach a deeper understanding and knowledge about how women with an experience of prostitution perceive what this has meant for them and how it has influenced their lives. The questions of the study were: (1) How has the prostitution experience affected the women in their lives? (2) How have they learnt to deal with this experience? To answer these questions a qualitative method was used where interviews were conducted with four women with experience of prostitution. All women experienced that the prostitution had affected their lives. Examples given that inter alia relationships, sexuality, and self-image had been affected.

SyfteVårt syfte är att få ökad förståelse för den problematik som kan finnas för ett globalt konsultföretag att nå fram med sin identitet till en lokal marknad. Våra frågeställningar är:1. Vilken identitet har Capgemini?2. Vilken image av Capgemini har potentiella kunder på en lokal marknad?3.

China has in recent years experienced a great economic growth, which has attracted the interest of several Swedish companies. Notisum is one of those companies and they have started up a subsidiary in Shanghai, China. This paper is intended to describe Notisum and EnviTools internationalization to China focusing on the obstacles encountered and how the company handled them. In order to achieve this, empirical data was collected through an interview and a literature review. By studying Notisums and EnviTools internationalization process to China, several obstacles were found.