This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Syftet med uppsatsen är att beskriva vilka av de applikationer och intäktsmodeller, som litteraturen rekommenderar, som används av svenska e-handelsföretag och varför de har valt att använda, eller inte använda, just dessa..

Background: Internet is a new phenomenon; small companies have only used Internet a couple of years. Internet created a lot of new possibilities for the companies. Internet is a new marketing and communication channel for the company. Purpose: The purpose of this thesis is to examine how small companies can use Internet as a strategic tool. Another purpose of this thesis is to generate a better understanding of the application of Internet in small companies.

This paper aims at assessing the relationship between female and male part-time employment and the business cycle in Sweden during the years 1987?2005 using quarterly time-series data and two alternative indicators of the business cycle. It further aims at determining whether the share of women working part-time has changed over time. Key results include that the relationship between the business cycle and female part-time employment is found to be significant and countercyclical. No significant effect is however found for men.

This study investigates certified and non-certified teachers in Sweden and how they themselves view the status of their profession. Teacher certifications were introduced to Sweden in 2011, under the assumption that it would raise the status of qualified teachers. Recent results from international studies showed that Swedish students have fallen in rank compared to other countries around the world, and one of the proposed solutions proposed to this was to raise the status of teachers, as well as their pay. A higher status would then solve other issues, such as the low number of applications to university courses related to teaching. This study asked high school teachers, through an online questionnaire, what their views were on the status change the reform was supposed to create.

Börsnoterade företag, belägna inom EU, är sedan den 1 januari år 2005 tvingade till att upprätta sina koncernredovisningar i enlighet med normgivaren IASB:s utfärdade regelverk, IAS/IFRS. Grundtanken med det nya regelverket är att kunna skapa en ökad jämförbarhet i redovisningsrapporteringen mellan företag som har sitt säte beläget i olika nationer. På motsvarande sätt finns även målsättningar att stärka konkurrenssituationen hos unionens börsnoterade företag. Uppsatsen syftar till att undersöka tillämpningen av IAS 36 i ett börs-noterat företag. Där standarden IAS 36 behandlar och reglerar nedskrivning av goodwill vid situationer då ett uppkommet nedskrivningsbehov föreligger.

AbstractTitle: The debut of gluten ? Does timing of gluten introduction affect the risk ofceliac disease in high-risk children?Author: Sandra Hagwall Frohm and Maria IngmarSupervisor: Frode SlindeExaminer: Mette AxelsenProgramme: Programme in dietetics, 180/240 ECTSType of paper: Bachelor?s thesis in clinical nutrition, 15 hpDate: May 26, 2015Background: Celiac disease is a chronic disease in which the intestinal mucosa is damaged bygluten exposure, and the only treatment is a lifelong gluten-free diet. The disease affects about1 % of the population worldwide, but the majority are undiagnosed. Ingestion of gluten and thegenotype HLA-DQ2/8 are required for disease development, although additional genetic andenvironmental factors are believed to be of importance. One hypothesis is that timing of glutenintroduction in infants affects the disease risk.

Background: A strong brand is becoming an increasingly important factor when surviving on a competitive market. A strong brand can therefore be considered a strategically important resource. The relationship between a brand's strength and its distribution can decide the future of a brand in the long run. Lifestyle branding is becoming a more popular way of differentiating ones brand from the competition. Purpose: The purpose of this thesis is to identify factors which according to the lifestyle brand owners are central when measuring the strength of a brand.

I denna uppsats, med titeln IFRS påverkan på kreditbedömningen av fastighetsbolag i Sverige, belyses de konsekvenser som införandet av redovisningsstandarden IAS 40 medför för kreditbedömning av fastighetsbolag. Bakgrunden till undersökningen är att den nya standarden som infördes den 1 januari 2005 medfört ökade fluktuationer i fastighetsbolagens balans- och resultaträkning, då fastigheterna redovisas till marknadsvärde istället för som tidigare till anskaffningsvärde. Uppsatsens deskriptiva syfte är tvåfaldigt. För det första ställer författarna sig frågan om kreditgivarna upplever en förändrad riskbild i samband med kreditgivning till fastighetsbolag sedan IAS 40 infördes. För det andra avser de belysa huruvida fokus har förskjutits mellan kreditgivarnas värderingsmetoder sedan införandet av IAS 40.

The supermarkets are taking more and more market shares for potted plants the last years, and a greater part is bought without prior planning. Signals from several European countries, for example Denmark and UK, indicate that potted plants with added value have become more and more popular and the added value is based on present trends. The meaning of added value in this thesis is fancy pots, packaging, pins or arrangements. Potted plants with added value sold in supermarkets offer the consumer the advantage of getting a ?ready product? quick and easy.

The information market is constantly changing. With new and improved information technology more people get access to more information faster. However, the number of people educated to handle information also increases. Business intelligence has for a long time been a well-known tool for companies to be competitive. Because of the increased access to information the competition between companies has intensified and more people have become aware of the advantages of business intelligence and how it can help them compete.

IFRS/IAS infördes i Sverige år 2005 och är ett nytt sätt att redovisa förvaltningsfastigheter förnoterade fastighetsbolag inom EU. Tanken med denna standard var att förbättra deninternationella kapitalmarknaden och att eliminera de stora olikheterna i redovisningen.IAS 40 ges ut av IFRS/IAS och handlar om förvaltningsfastigheter. Standarden IAS 40 gerbörsnoterade bolag inom EU möjligheten att redovisa sina förvaltningsfastigheter tillanskaffningsvärde eller till verkligt värde.Syftet med uppsatsen är att ta granska konsekvenserna vid tillämpningen av IAS 40 ochrevisorernas syn på detta. Samt att studera vilka värderingsmetoder som fastighetsbolagenanvänder och ifall standarden har gett positiva eller negativa påföljder för fastighetsbolagen.Uppsatsen innehåller kvalitativ och kvantitativ data. För kvalitativ data gjordes intervjuer medtvå auktoriserade revisorer, samt även en intervju med Frank Sadler från HEBA AB, som ärekonomichef.

This thesis investigates how energy is used in three public baths today and suggests measures that could reduce the energy demand. The results show that there is a great poteltial for energy savings i public baths, and that it would be interesting to examine some of the proposed measures further..

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

The purpose of this thesis is to look into the knowledge city concept and the preferences and requirements of companies on such a city. Furthermore, suggestions of ideal conditions in a knowledge city are proposed. The thesis has been conducted through a qualitative approach where a deductive procedure has been implemented. In order to examine knowledge cities, Barcelona has sketchily been looked at as an early example of a knowledge city, whereas a more exhaustive observation of Copenhagen was conducted. Since the concept of knowledge cities is a rather new phenomenon, models from several disciplines constitute the theoretical framework.