The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

No infrastructures today are growing faster then communication network. The requirement of being able to communicate in a fast and qualified environment to a low cost increases in line with the development and competition. Itera Networks is no exception when it comes to rapidly developing new and better network solutions for themselves and for their customers. With these requirements in mind their needs for an analysis of the existing communication solution becomes very obvious. This project contains such an analysis in which various studies of the existing network environment have been made.

This report describes the nutritional requirements of the dog and cat. You are also able to learn about the most common diseases in the dog and cat where food has an important role in both prevention and recovery of these diseases. We describe FLUTD, canine urolithiasis, heart- and kidney disease, gastrointestinal diseases and obesity. You have to know the right balance between different nutrients to decrease the stress on the body and to prevent the advancement of the diseases. Finally we discuss the differences between three manufacturers of veterinary prescribed diets and two commercial pet foods..

Background: For the knowledge company the employees? competencies and knowledge are important assets. According to this, there has been a lot discussion about how to best take advantage of the employees? knowledge and create organizational learning. This organizational learning can be difficult to create due to the individuals? own goals and the fast changes in today?s society.

Ett vanligt förändringsfenomen för dagens organisationer, för att kunna hävda sig i den hårdnande konkurrensen, är att genomgå ett samgående eller ett företagsförvärv. Den påföljande integrationsprocessen har där visat sig vara problematisk i den mening att tanken om det gemensamma bolaget inte alltid ter sig självklart för den gemene medarbetaren. Svårigheter att identifiera sig i den nya organisationen har visat sig underbygga gruppbildning vilket förstärker känslan ?vi? och ?dem? även fast arbetet sker under samma företagsnamn. Syfte: Hur en organisationsbyggande process kan gå till vid ett företagsförvärv.

Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

Abstract One of the leading causes of food borne infections in the world is due to Salmonella by con-suming poultry products including eggs and meat. According to US Food and Drug Admin-istration (2009), 2 to 4 million cases of Salmonellosis in humans occur every year only in US. Salmonella causes wide range of diseases with enteric and typhoid fever, food poisoning, di-arrhea and gastro-enteritis. Many serotypes of Salmonella do not have host specificity and cause disease in all kinds of animals and humans. Salmonella has capability to modify accord-ing to the changing environment and it can develop resistance against routine elimination practices of sanitation, chemical treatments and antibacterial drugs. Newly established poultry industries in Pakistan are confronting various infectious diseases including Salmonellosis while in Sweden Salmonella prevalence in animal products con-sumed for humans is extremely low.

The purpose with this study was to elucidate the pros and the cons with a sale support system. This has been narrowed down into two questions: ?What are the pros and cons for a company that have a sale support system? and what are the pros and cons for a company that does not yet have a system?? Configurator that is a sale support system has been studied. It is a system that presents products by accepting different functions, qualities or parts that are possible to match. It can be used in business-to-business or business-to-consumer situations, through different sale channels, namely direct sale, indirect sale and online sale.

Sleep is essential for all mammals and they all have different sleep patterns. Wild horses normally spend 2-8.5% of a 24-hour period in recumbent position while stabled horses lie down 11-20%. To fulfil the need of rapid eye movement (REM) sleep the horse must lie down with support against the ground for the head. The lying behavior can be affected by external stimuli such as age, food intake, bedding materials and if the horses feel safe or not. This study investigates the lying behavior of horses on different bedding materials; wood shavings and filled rubber mats (HIT SoftBed®).

Today there is a limited demand for quality certified cereal in Sweden. The demand can in the future increase and become a requirement for the entire market. Since the first of January 2005, grain producers in Sweden are food producers and traceability is important for the food industry. It is possible for grain producers to certify the productions under the certification IP SIGILL. The purpose of this essay is to explore why some grain producers continue to be certified while other producers end the IP SIGILL certification.

Kenya is a country of 35 million people and is situated in Eastern Africa. 70% of thepopulation works within the agricultural sector and for many of them food insecurity is amajor problem. Maize and beans are today the staple food for many households. Goodfarming conditions enable two harvests per year and a potential maize yield of 4-5 tons perhectare.A major problem for many farmers in this area is the increase of the weed striga. The weedcauses severe yield losses, and has a major economic impact on smallholders.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

The case study we conducted describes market for transmission of terrestrial digital TV. The purpose of this study is to find out what hinders potential entrants from entering the market as well as to discuss possible competitive strategies for potential entrants. Our conclusion is that even though the market for transmission of terrestrial digital TV can be viewed as attractive due to its fast growth, there are barriers to entry that block companies we identified as potential entrants from entering the market. The industry experience of the current market players (Teracom and Boxer) along with their knowledge of the consumers and the fact that Teracom is a multi-business company are some of the factors to be taken into consideration. Switching costs is the most important barrier to entry for the industry.

To identify the exchange and adaptation that takes place in the business relationship between electricity suppliers and electricity customers and analyze how these factors affect the strength of the relationship.The investigated concepts create synergies. The strength of the business relationship in the current situation is dominated by weak reciprocity in adaptation and an inefficient exchange of information with low frequency..