In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

External Thoughts is a studio based project with its purpose to throughworkshops establish contacts and create a dialouge about the content of contemporarygraphic design. The project also aims to apply a design curaticalmethod where the designer is both client and contractor, client and designer.We also wanted to investigate the design content as open-source and examinethe school versus the Internet?s future role in the design and for thedesigner. The project is a collaboration with Rasmus Östgård Ohlson fromBeckmans..

The purpose of this thesis is to investigate the possibilities for shore side electricity in the ports of Västerås and Köping. A technical solution to connect the vessels to the local grid is suggested and the investigation is also aiming at an understanding of how the environment is affected by the use of shore side electricity. Furthermore, the costs of shore side electricity are considered.The maximum power demand of a vessel visiting the ports today is relatively small, but the ships visiting the ports in the future might have a larger power demand. The suggested dimension for the system is 5 MW and the result shows that the shore side electricity requires the power distribution to the ports to be expanded. The most useful solution in the ports is to connect the ships with 12 kV from a connection box in a pit at the quay.The investigation of the costs shows that it is cheaper for the ships to use electricity compared to the marine fuel.

In 2022, Russia completed its full-scale invasion of Ukraine. The EU responded with powerful restrictive measures against Russia to demonstrate its unified support for Ukraine, indicating that the perception of Russia as an external threat to the EU, particularly in Central and Eastern Europe (CEE), has become increasingly evident following the invasion. Drawing on theory and previous research suggesting that external threats strengthen group identities, I argue that Russia is perceived as an external threat to EU identity in CEE after Russia's invasion of Ukraine. Stephan and Stephan's integrated threat theory considers an external threat as either realistic, posing a threat to the ingroup's existence, or symbolic, posing a threat to the ingroup's worldview. The purpose of this study is to examine the relationship between EU identity and the perception of Russia as a group threat to the EU among individuals in CEE based on the nature of the group threat: realistic and symbolic.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

This study is based on the development of a new software, which is used as a recommendationtool for selecting the best product. As part of the software development has an external partnerbeen asked to assist. The report will process the expectations that different people have on anew project but also how information is communicated to an external partner.The results from this study show that a software's function is closely linked to its usability.Therefore shall usability been taken into account when a new resource is created. The study alsoshows the importance of being able to share information, on how the program will beconstituted, to someone outside the organization..

Over the past decade, the fashion industry has experienced a relatively high rate of consumption with material and clothing becoming increasingly subject to waste and disposal. As a result of the increased awareness within the industry the interest in CSR (Corporate Social Responsibility) amongst retailers has increased substantially in an attempt to shy away from the critically amplified media attention. In addition the underlying demand from external stakeholders has forced companies to ensure they focus and act upon each stage of the product life cycle.This study provides a further in depth analysis of the fashion industry and conveys the key messages and steps that firms are taking in response to the external pressures and requirements based on four different merged process areas. This research paper examines the impact of CSR on two Swedish fashion retailers Åhléns and JC and shows how accountability relates to the external expectations and norms that prevail in society. The result shows that the firms do meet the demands within each sub category as a response to market demands.

An old and well known problem in sawmilling is to determine which dimensions /products those are most profitable to produce. Existing optimization models maximize the value of the log. In other words, based upon the market prices of the dimensions the models calculate the best way to split the log. Yet there is a great uncertainty if the most well paid dimensions really are the most profitable to produce. The costs of the process from lumber to sawn products are hard to determine and are therefore often left out from the optimization process. In this study the economic contribution of different dimensions/products are analysed.

At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

I have through a case study looked on a milkingfarm in Dalarna and been counting on what it would cost to increase the silagestorage. Today they have to little capacity on the existing towersilo because they built a bigger farm with more cows. The reason is that two families decided to start having the production on one farm together and moved all animals from one of the farms to the other farm. So for that reason I have looked on the costs to build a new towersilo or levelsilo. The goal has been not only to look at the buildingcost but also which operatingcost that is included with the different alternatives. I have taken tenders from two different towersilocompany, Bjurenwall and Svenska Neuero and taken tenders from Abetong for a levelsilo with roof and one without roof. The overall feed requirements on the farm is on 240 tonnes dry extract and the old towersilo hold 110 tonnes dry extract so the need for a new foundation is on 130 tonnes dry extract. I have through cost estimate been counting on the specific buildingcost for each buildingaltenative.

A degree project has been carried out at Motion Control, Västerås. The degreeproject ?Grafisk Skärm för Inbyggda System? have developed a first prototype of anembedded system with a display, a graphical user interface with touchscreen andpossibilities to communicate with external units.The work initiated with surveys of critical components. A technical specification forthe desired end product was developed. With the technical specification as support,design specifications for hardware and firmware were developed.After the specifications were done, a circuit diagram was developed and a circuitboard was made.