The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

?How does the Turkish debate appear concerning the EU-discourse in relation to political conditionality? Is Turkey accepting the demands that are being made?? These questions are answered in this thesis through a qualitative document analysis of the debate concerning EU as it is in Turkish newspapers and statements made by Turkish political representatives. The debate is used to describe the association?s process in a candidate country through investigating how the process and the relationship between EU and Turkey are discussed within the country. The national debate is then used to compare with the accession process for the Central and Eastern European countries based on conditionality to discover if Turkey is different from other candidate countries and if so explain why.

En ökad efterfrågan på biogas har lett till att matavfallsinsamlingen i Sverige ökar, då detta är en god råvara för produktion av biogas. Det finns flera olika insamlingssystem att välja bland, alla med sina för- respektive nackdelar. Beroende på vilket insamlingssystem som implementeras, får detta konsekvenser för hur renhållningsarbetarnas arbetsmiljö blir. Vad renhållningsarbetarna själva anser vara viktiga aspekter för en god arbetsmiljö samt hur dessa aspekter påverkas av de olika insamlingssystemen har hittills varit okänt. Genom systemanalys innehållandes fallstudier, Corporate Social Responsibility-analys (CSR) och skapandet av Casual Loop Diagrams (CLD) har problematiken undersökts i detta arbete.

Consumers don´t buy products, they buy brands. To create a succesful brand, you need a clear identity,and it will be strengthened by for instance a graphic profile. This project includes a theoretical partabout corporate identity and graphic profiling, and a description of the work with the graphic profile ofEM-loppet. The aim with this project is to strengthen the identity of EM-loppet, by making a clear andunified profile. The project has been accomplished by studying literature, searching information on theInternet and via personal contacts.

The purpose of this thesis is to gain a holistic understanding of who are the consumers of fortified health food products; moreover to highlight what are the characteristics of the consumers who are likely to purchase these products. This thesis employed a quantitative strategy with an inductive and a grounded theory approach. The data was collected from a research company. Existing theories in the area of functional food were not possible to find. Considering that the area is new this seems plausible; however, previous studies provided insight for substantive framework.

Syfte: Syftet med studien är att undersöka hur Apple och HP, genom att kommunicera sina SR-initiativ i sina hållbarhetsrapporter, legitimerar sin verksamhet för sina intressenter. Metod och material: Kritisk diskursanalys av Apples och HPs hållbarhetsrapporter. Huvudresultat: Apple och HP legitimerar sin verksamhet i sina hållbarhetsrapporter, genom att anpassa det språk och ordval som används. De ordval som görs ger direkta konsekvenser för hur företagen framställs i sammanhanget och påverkar hur de fråntar sig ansvaret av sin verksamhet..

The aim of this study is to explain the paradox of the memberstates willingness to surrender power of important issues such as asylum and refugee policy and therefore partly abandon its sovereignty. We also discuss the relation between internationalization, regionalization and globalization since these processes form the context in which our research problem is found. A case study is used as a method in this paper.In our quest for answers we use a theory of internationalization that we place in its context by primarily discussing the relation between globalization and regionalization. The theory is used as an explanatory force and to give it a concrete form we operationalised its three processes; internationalization of problems, internationalization of the societies and internationalization of the descisionmaking.The result of the case study shows that the increase in asylumseekers leads to a higher risk of negative competition wich give rise to the memberstates need to coordinate their politics.We found that when societies and problems are being internationalized, the state finds it difficult to resolve problems on their own and this leads to the internationalization of the dedescisionmaking. The internationalization of the decision-making process is therefore natural, which in this case means the decisions are taken by the EU rather than by the member states..

Mergers between companies has become more and more common in Sweden and in the rest of the world with the motive to increase the competitive strength in the current markets and has an important role within organisational development of companies. When organisations merger there is not only buildings and objects that are put together but also their individual organisational structures, people, values and cultures. This can be a difficult process and can affect many people in how they think conscious as well as unconscious, feel and react.The purpose of this thesis is to gain a deeper understanding of how employees are affected following a merger when changes in the organisational culture come up, and how these changes are expressed.This thesis is delimited to investigate only one company, Skruf Snus AB and only focus on their business and employees in the region of Stockholm. The thesis contains a qualitative investigation with semi structured interviews that has been carried out with eight employees at Skruf Snus AB. The thesis is partly based on a model of Schein which describes the different levels in organisational culture and partly on some theories about reactions to change in relation to the integration between the employees following a merger.The results of the investigation indicate that with a merger the whole organisational culture is affected and therefore also the employees.

Purpose/Aim: To describe likenesses and differences between the personal identity of the common Kalmar nation member and the collective identity of the organization Kalmar nation as described by said members.Material/Method: Collecting data through a quantitative survey, where the members answer questions about themselves and Kalmar nation, and subsequent analysis of said data by means of theories about personal, collective, and brand identity.Main results: After analyzing the data from the survey I conclude that there exists both likenesses and differences between the organization and its members. Some likenesses are more pronounced than others, and the same can be said for the differences. However, within the three areas of study (specific identity traits, politics and music) politics and music showed more similarity between the members and the nation than the specific identity traits did. The most interesting aspect of the analysis show that the members have quite a common view of the organization despite their own widely different descriptions of themselves..

Det övergripande syftet med denna litteraturgranskning är att ta reda på hur idrotten har förändrats i läroplanen från 1962 till 2011 och studien tar även upp hur läroplanerna har utvecklats ur ett samhällsperspektiv. Studien visar att ämnet idrott har genomgått en tydlig förändring och att skid- och skridkoåkningen har försvunnit ur läroplanen sakta men säkert. I resultatdelen tas det även upp hur samhället har haft en bidragande faktor till läroplanens utformning. Metoden till arbetet är en litteraturgranskning där läroplanerna sätter grunden för studien. För att stärka resultatdelen så har även en innehållsanalys använts för att förtydliga skid- och skridskoåkningens förändring..

Bakgrund och problem: Finanskrisen hemsökte företag, och påverkade även företags CSR-kommunikationer världen över. Studien har etablerat att det finns alternativa utgångar för företag som kommunicerade ut CSR under finanskrisen. Den ena stigen skildrar CSR-kommunikation i dystert manér, på så sätt att åtagandet bortprioriterades under finanskrisen, medan en annan stig skildrar att CSR-kommunikation användes som ett sätt att dra ekonomiska fördelar. Det kan därmed poneras att finanskrisen har påverkat svenska företags CSR-kommunikationer. En ytterligare annan stig skildrar dock att finanskrisen inte påverkade företags CSR-kommunikationer.Syfte: Studiens syfte är att undersöka om och hur och varför eller varför inte finanskrisen har påverkat CSR-kommunikationer i Sverige, genom att fokusera på indikatorer för CSR och ställa frågor till företagsansvariga.Metod: Studien utgår från en kvantitativ undersökningsmetod, därvid data samlades in genom datoriserad innehållsanalys och webbenkäter.

This essay is about the massive Iranian aid to Hezbollah and the Saudi Arabian, likewise, towards the Taliban. The main view is that the two countries aid respective aid to Hezbollah and the Taliban is/were not a gesture of goodwill but rather an economic method of getting influence and controlling the receiver. This view that is based on a theory called; economic statecraft. The economic statecraft theory is used in this paper to investigate why Iran?s influence towards Hezbollah has been successful while the Saudis ambitions with the Taliban have failed.

Syftet med avhandlingen var att få fram konkreta förslag på hur svenska dagligvaruföretag kan arbeta med Facebook i sin marknadsföring för att öka både befintliga och nya kunders varumärkeslojalitet till företaget.Teorikapitlet innehåller teorier kring ämnena varumärke, märkeslojalitet, kommunikation, Internet, sociala medier och Facebook. Ytterligare information har även samlats in genom intervjuer med tre experter inom sociala medier för att styrka teorierna kring sociala medier.Studien visade att svenska dagligvaruföretag idag inte använder sig av Facebook i dess fulla kapacitet. Genom att använda sig av en kombination av grupper, sidor, applikationer och event kan företag stärka sina kunders varumärkeslojalitet. Det handlar om att använda dessa olika verktyg för att skapa en relation med kunden och en kanal för dialog. Kan företaget sedan besvara kundens frågor och funderingar på ett bra och snabbt sätt genom denna nya mediekanal kan en långvarig relation skapas mellan kunden och företaget som i sin tur leder till varumärkeslojalitet hos kunden. .

The purpose of this study is to investigate the managers? perspective on leadership in relation to the motivation of the employees by an example of a manning and recruitment agencies. This is implemented by framing of two questions; What kind of leadership can be identified by middle managers to motivate their employees? Which motivation factors are relevant to employees based on the perspective of the managers? To answer the question and identify leadership strategies and motivational factors and the relationship in between, we have conducted eight interviews with persons who hold a middle management position. Through a qualitative investigation we have been able to go into depth and had access to these managers reflections, thoughts and experiences.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.