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.

This study examines use and users of information and records originating in the context of a contemporary police organisation. This area of research has only been of focus for a relatively few researchers. This in contrast to use and users of historical archives which has been in centre for more studies. The study is conducted with a quantitative method structuring data from 120 selected registered matters containing user queries. The research questions addressed are:- what user categories use the records of the authority- which are the ways of contacting the authority preferred by the users- which are the identifiers provided by the users and how well are they matched by the search artefacts available to the staff of the authority- what information and records are sought-after by the users.For comparing the identifiers provided to the search artefacts has been selected the two most frequently used registry systems within the authority.

This thesis is about adware, which is very popular today. The adwares are used to, among other things, down- and upload files from other users on the Internet. One thing that most users of such programs are not aware of is that many of the adwares contain spyware. These spywares install themselves simultaneously with the adwares. Two of the spyware features is to generate pop-ups in the web browser and to direct advertisment from the users web habits.

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge. The information we gathered from the investigation showed that it is becoming more common that companies analyse the traffic on the Web page and that they uses the information to more than statistic reports, for example updates and changes of the Web page.

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

This qualitative study is aimed to explore the leaders? experiences of difficult conversations in their work. We have examined if they take on a different role during the difficult conversations and how communication can affect their leadership during the conversation. We have also examined the importance of the leaders? ability to distance themselves from the sensitive subject and situation, to maintain their role as leaders.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

This is a qualitative case study about tourists and boat migrants in movement to and in place on the Canary Islands, Spain. The aim is to study how these two groups of guests are treated differently, either as guests or strangers, based on how they move, illegally or legally, where they come from and where they have rights to go. To analyze the case I use theories of how differences in ethnicity, culture and religion etc. are created and recreated in society in interactions among humans and in the politics - the politics of difference. The politics of difference creates and recreates categories of mobility such as tourists and boat migrants.

Direkt viktoptimering (Direct Weight Optimization, DWO) är en ickeparamterisk systemidentifieringsmetod. DWO bygger på att man skattar ett funktionsvärde i en viss punkt genom en viktad summa av mätvärden, där vikterna optimeras fram. Det faktum att DWO har en inparameter som man måste veta i förväg leder till att man på något sätt vill skatta denna inparameter. Det finns många sätt man kan göra denna skattning på men det centrala i denna uppsats är att skatta inparametern lokalt. Fördelen med detta är att metoden anpassar sig om till exempel systemet ändrar beteende från att variera långsamt till att variera snabbare.

Automatic rumination measuring can be applied as a health indicator in dairy farming but is also highly desirable for research purposes. This study aimed to validate the technical functionality of the product RuminActTM, which employ acoustics to monitor rumination duration. The time budget of high yielding cows was studied and possible differences in rumination time between 13 rations were interpreted. Further the study examined what affects daily rumination and rumination efficiency. The validation was performed with direct observations that were compared to the automatically recorded rumination durations.

Background: Since the coining of the phrase lean production by Womack, Jones and Roos in 1990, this mass production system of Japanese origin has been implemented in a multitude of organizations throughout the world, the results being predominantly positive from a financial point of view. The possibly negative effects of mass production on worker motivation have been discussed since quality of work life became an important political issue in Sweden in the 1970?s. As the popularity of lean service is now increasing, there are still unresolved issues regarding the transferability of a mass production system to the service industry, particularly with regards to the motivation of service employees.Purpose: The purpose of our thesis is to study the lean system of a Swedish bank, SEB Way, from a management- as well as an employee perspective in order to describe how lean may affect the work motivation of service employees.Research procedure: The study is empirically based on observations and interviews on multiple hierarchical levels at SEB. We have conducted a total of 13 interviews with front line employees at SEB, with the central SEB Way team as well as two external lean specialists.Results: The study indicates that SEB Way has little direct influence on the intrinsic work motivation of the SEB front line employees, as work motivation was present prior to the implementation of lean.

I och med Försvarsmaktens nya riktning, där ett nationellt försvar skall ersättas av en insatsorganisation, kommer det ske omfattande förändringar inom organisationen. En av dessa berör personalförsörjning då värnpliktssystemet ersätts av frivillighet och personalen utgörs av yrkesanställda soldater. Det kan antas att ett förändrat personalförsörjningssystem får konsekvenser för kraven på Försvarsmakten och dess anställda. Fokus i den här uppsatsen ligger på plutonchefer och deras chefs- och ledarskap. Detta arbete syftar till att fastställa om det finns någon skillnad mellan att vara plutonchef över värnpliktiga respektive anställda soldater.

Syfte: Verksamheten har sta?llda ma?l som de inte uppna?r, da?rfo?r har en omorganisation genomfo?rts. Syftet med underso?kningen a?r att fa? kunskap om hur mellancheferna beskriver sitt arbetssa?tt med att utveckla sin personal och hur omorganisationen har pa?verkat mellanchefernas arbete. Fra?gesta?llningar: Hur beskriver mellancheferna sitt arbete med att utveckla sin personal mot o?verga?ngar? Hur upplever mellancheferna implementeringen av omorganisationen och dess pa?verkan pa? o?verga?ngsarbetet?Metod: I va?r studie anva?nds fra?mst teorier som bero?r ledarskap och fo?ra?ndring.

This thesis is about adware, which is very popular today. The adwares are used to, among other things, down- and upload files from other users on the Internet. One thing that most users of such programs are not aware of is that many of the adwares contain spyware. These spywares install themselves simultaneously with the adwares. Two of the spyware features is to generate pop-ups in the web browser and to direct advertisment from the users web habits.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).