This report summarize a simple and efficient way to convert 2D into 3D designs. It explains the benefits of a 3D design compared with 2D, and how those benefits may be used.It will also give the reader a presentation of the company Clean Air Technologies, which for the most part constructs cleaning facilities for power plants. How to create 3D-libraries for some of those facilities will be introduced in this composition.The collaboration with Clean Air Technologies has resulted in several 3D animated movies and rendered images. This has increased the quality of the companies offer presentations, which has made it easier for the prospective customer to get an improved overall image of the power plant design..

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..

From a time where employees often remained at one company until retirement, globalization and changed employment patterns have created a more mobile labor market in the last years. In an effort to expand the connection between organization and employee a rising interest in corporate alumni networks has emerged. Previous research has shown that conditions for such networks are formed through employees social identification, perceived organizational support and organizational citizenship and can be shaped by company's HR practices.This paper aims to examine two case companies' perceived benefits through alumni relations as well as their HR prac-tices, in order to increase understanding surrounding the relationship between the two areas. Further the study intends to draw conclusions about the role of corporate alumni networks in the creation of the received benefits.The study indicates that HR practices, through the creation of an organizational citizenship behavior, can influence the conditions for beneficial alumni relations. Results show that some expected benefits of alumni relations can be re-ceived through strong citizenship.

Petro-electric IFVs (Infantry fighting vehicles) or hybrid-IFV?s are not a new phenomenon. During the 1900?s Germany as well as the U.S both tested vehicles constructed with hybrid technology. In spite of several identified advantages, no serving hybrid-IFV exists today.

When a company seeks to enter a new market, the multiple choices of possible new business relationships exist. Further, establishing new relationships is a time-consuming procedure associated with high uncertainty and high costs. Hence, if the firm does not succeed in pinpointing the most suitable business partners to collaborate with, the firm may both forfeit other possible good relationships, as well as resources invested. Based on this notion the aim of this thesis is to explore how a manufacturing company can base the selection of future dealership Business-to-Business partners by evaluating indicators of a possible business relationship?s potential to become successful. The choice of focusing on the Business-to-Business relationship between a manufacturer and a dealership company originates from being influenced by the issues facing the Swedish agricultural machinery manufacturer Väderstad-Verken AB, who is putting attention to explore the US market.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

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 contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

När företagets ledning ska arbeta fram ?det nya lönesystemet? har vi kommit fram till att de anställda ska vara med och tycka till innan någon implementering sker. Vi anser att medarbetarna har en viktig roll vid framarbetandet av det nya lönesystemet då det ska verka för att motivera just medarbetarna. Vi säger vidare att under och efter implementeringsprocessens gång ska det finnas någon form av stöd och uppföljningssystem som är enkelt och lättåtkomligt för medarbetarna. Ett lyckat framtagande som resulterar i ett attraktivt lönesystem borde leda till att företaget vinner konkurrensfördelar under en längre framtid..

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.