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.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

In this thesis you will meet people that are members of a ?health-choir?. This people are singing together once a week and the purpose is to get a better health. You will also see if choir-singing can be seen as A rites of Passage. You will get a direct link to the informants.

Difficult calvings and stillborn calves are costly for the producer and lowering these frequencies can decrease the costs for the dairy operation. Each calving in the herd is registered by the farmer and stored in a central database. The information is used to monitor the level of calving-difficulties and stillborn calves in the herd and nationally. Monitoring of these registrations is important to detect possible changes. Breeding-value prediction for calving traits is based on the calving information in the database.

In advertising, the target has traditionally been aimed towards the product?s advantages.Today the trend is that the advertisers want to create a restless and unsatisfied consumer. Theconsumer on her part is not trying to achieve a goal with her consumption, but experiences theconsumption itself as a goal. Because of this the consumer demands a fast and variedselection.In order to sell their products the companies must create a non-existent need amongst theconsumers. Therefore it is very common in advertising today to use emotions instead ofinformation to attract the customers.

The concept of art infusion has become more and more used in the field of marketing and product advertising, and the phenomenon has been subject to research. The purpose of this paper is to study how the perception of an office environment is influenced by different kinds of art settings. The study is made as a survey in which the respondents have been exposed to working environments, only differentiated by the existence of different kinds of art or non-existence of art in the presentation. There are many conclusions to draw from the study, the most important is that the presence of art gives positive spillover effects on the surrounding environment..

The concept of security is a contested one. The United Nations definition in UNDPs Development report of 1994 is the most authoritive and commonly cited. The civil war in Sudan has led to 2 million deaths and over 5.5 million refugees. In a resolution from 2005, the UN decided that the war in Sudan was a threat to international security and peace. The 10th of January UN decided that a peace commission ought to be send with 10 000 military and civil men including 700 policemen.The main purpose of this thesis is to improve our knowledge of those factors which can cause an increased risk of conflict within a state, and how that can affect the social conditions for individuals.

This report describes the background, approach, and the final results for the presentation tool PresenteraMera.PresenteraMera is an online-based, interactive presentation tool that is created to improve the quality of sales presentations and simplify the creation of presentations. The client for this project is Dempsey, a digital advertising agency and production company with headquarters in Stockholm. PresenteraMera consists of several features that make it easier for businesses to create, edit and display their presentations. The tool also allows the user to always be sure that the presentations created with PresenteraMera follows a specific design, based on their graphic manual for example..

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The purpose of this study is to investigate and increase the understanding of how the two commercial companies IKEA and SAS and the two aid organizations/nonprofit organizations UNICEF and Save the Children use perceptions of Christmas to produce messages in their Christmas advertising/commercial film. The study also discusses if there may be communicative and pictorial similarities and differences in how these brands constructs messages in commercials, and why it may be that the brands choose to use these messages in commercials based on the recipient possible interpretations. The theories used in this study are promotional culture, framing theory, preferred meaning, semiotics (denotation and connotation), myth and rhetoric (ethos, pathos and logos). The method used to answer the purpose and issues are the qualitative method that uses the theories semiotic and rhetoric to analyze the material. The study's results derived from the qualitative content analyzes of the material (the brands IKEA, SAS, UNICEF and Save the Children Christmas advertising films) show that IKEA message might want to show that they want to help the customer and that they pay attention to the customer needs.

?If we consume the product as a product, we consume its meaning through advertising? ? Jean BaudrillardSyftet med denna studie är att identifiera och analysera bakomliggande myter om lycka i kommersiella reklamfilmer, utifrån ett konstruktionistiskt perspektiv. Analysmodellen, som bygger på semiotik och neoformalism, genererade kunskap om de olika berättarstrukturerna kring lycka i de undersökta reklamfilmerna. Resultaten indikerade framförallt att berättarstrukturerna om lycka grundar sig i myter som är starkt kopplade till den kapitalistiska ideologin. Studien avser därmed att blottlägga och analysera myter om lycka i reklamfilmer ur ett kritiskt konstruktionistiskt perspektiv..

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.