Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

The objective of this study is to examine how Lean can make the utilization of inventory more effective and, from a Lean perspective, examine how the value-adding activities related to inventory can increase. To examine this, a case study was perfomed at Svenska Fönster. The conclusions of this study are that Lean can advantageously be applied on inventory to increase the efficiency. .

Detta examensarbete ger en introduktion till området systemutveckling. Kravhantering har i alla tider varit en viktig del i systemutveckling. För att kunna lyckas med kravhanteringen under ett systemutvecklingsprojekt är det viktigt att använda sig av rätt teknik. En teknik som finns för att kunna hantera de krav som ställs på ett system är Use Case som härstammar från UML. Syftet med detta examensarbete var att ta reda på de för och nackdelar som har upplevts av användare som har arbetat med Use Case i samband med kravhantering.

The objective of this study is to examine how Lean can make the utilization of inventory more effective and, from a Lean perspective, examine how the value-adding activities related to inventory can increase. To examine this, a case study was perfomed at Svenska Fönster. The conclusions of this study are that Lean can advantageously be applied on inventory to increase the efficiency. .

This study aims to investigate how federations manage to balance the economies of scale through collaboration and autonomy. This is done through a case study on Länsförsäkringar. The lack of modern research on federations makes the federative structure an interesting field of study. Previous research has shown a general perception that an increased pressure on efficiency and economies of scale creates a stronger common unit that eventually creates an imbalance in the federation. It is therefore interesting to look at the balance, which exists between the member units and the common unit of a federation.

Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

The purpose of this thesis was to illustrate the use of internal marketing in the hotel industry. It was decided to conduct a case study on two hotels in the same region, Quality Hotell Statt and Pite Havsbad. The case study is based on personal interviews with the managers of each hotel, who have the ultimate responsibility of the internal marketing work. The research questions were based on why the hotel industry work with internal marketing and how the hotel industry work with internal marketing. The study showed that the hotel industry work with internal marketing on daily basis to get low employee turnover rates, increased employee job satisfaction and high quality services.

This thesis examines the everyday resistance, and its interaction with cultural hybridity, of the Saami population in the administrative unit of Torne lappmark during the period 1639?1732. To do this, the thesis uses theoretical concept of everday resistance as it has been described by JamesC. Scott and the theories of cultural hybridity as they have been described by Peter Burke. Primary source material used in this thesis consists of the court records from Torne lappmark, specifically from the courts at Jukkasjärvi and Enontekis.The results of this thesis present a picture of the everyday resistance in early modern Torne lappmark.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

Ett effektivt användande av ett informationssystem förbättrar informationshanteringen inom en verksamhet. För att ett informationssystem ska kunna fungera effektivt krävs att det motsvarar de krav som ställts på informationssystemet av olika intressenter.Requirements Engineering (RE) är en viktig del av systemutvecklingsprocessen för att kunna säkerställa en väl fungerande kravhantering. Use case är en teknik som kan användas som hjälpmedel i RE-processen för att identifiera och dokumentera krav.Syftet med detta examensarbete är att undersöka om use case är tillräcklig som enda teknik för att identifiera och dokumentera krav samt vilka eventuella kompletterande tekniker som används bland systemutvecklare. Resultatet av undersökningen visar att use case-tekniken inte är tillräcklig utan måste kompletteras med andra tekniker för att möjliggöra att samtliga krav kan identifieras och dokumenteras..

This paper discusses if Margin of Appreciation is compatible with the idea of universal human rights. Through the case of Negative freedom of association in Sweden, it studies the phenomenon that Giorgio Agamben has called the State of exception.The questions that are discussed and answered are 1) How does the rights theories of Jack Donnelly and Ronald Dworkin relate to Margin of appreciation, and 2) How has Margin of appreciation been applied in cases concerning the negative freedom of association in Sweden, in the European court for human rights. These questions and answers are then used in the discussion on how Margin of appreciation affects the concept of universal human rights. .

If Swedish companies are to compete with companies in low-cost countries they have to achieve a more efficient production. The purpose of Total Productivity Maintenance (TPM) is to increase the company's profitability by increasing the productivity. TPM is a method that involves all employees and aims to prevent failures in order to increase the availability of existing equipment.The aim of this paper is to evaluate the implementation process of TPM and give recommendations for the further implementation process. The conclusion and the analysis are based on a case study done at a production department at ABB Cewe-Controls facilities in Nyköping. The case study consists mainly of qualitative data from participation observations, surveys and interviews.Commitment of the management is a key factor in the implementation process of TPM.

This is a case study on the functioning of political parties and the aim was to explain ?how? and ?why? the Swedish social democratic party changed their policies in the Middle East politics. I wanted to explain this process of change by using Angelo Panebianco?s framework for the analysis of political parties. Angelo Panebianco´s hypothesis is that all parties must be viewed as organizations to understand their functions.