On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Människan spenderar en stor del av sin tid på arbetet. Vad arbetet och arbetsplatsen innebär för människan har förändrats över tiden och varierar beroende på den individuella utgångspunkten. Vi ser en sammankoppling mellan identitet, sociala relationer, status och prestationskrav till arbetet. Arbetet är därmed ett viktigt element i den moderna människans livsbygge.Herzberg menar att det finns inre och yttre faktorer som ger arbetsmotivation och arbetstillfredsställelse, Maslow talar om liknande faktorer men uttrycker dem som mänskliga behov. Maslow menar att människans slutgiltiga behov att tillfredställa är ett självförverkligande.

The competition for people´s attention becomes harder and harder. If the libraries want to continue to attract visitors it´s important that their business is promoted. The purpose of this thesis is to in-vestigate how two public libraries work with marketing. The study is based on a marketing model, introduced by Philip Kotler and further developed by Eileen Elliott de Sáez. Kotler believes that marketing is a social process and that everything can be promoted.

The Swedish government?s objective regarding information technology is to be world-leading in using the possibilities that digitization provides. In some aspects this has already been done, but in some areas much is yet to be accomplished. Although sports and recreational fitness activities are amongst the fastest growing areas of personal and consumer-oriented cloud computing-based technologies around the globe, there are areas within the genre that?s not evolving as quickly.

The purpose of this study was to examine the political party ?Feministiskt initiativ? (Fi) and their communication during the election campaign 2006. We wanted to find out what the intention was and how the communication was received by the public. We also looked for signs of congruence between those two sides.Fi is the first political party with a feministic ideology to candidate for the parliament in Sweden. The party is rather new and their political standpoints and internal affairs have often been subject of for debate in the media.We wanted to investigate people?s individual opinions of the matter, and therefore we chose to personally interview a number of people.

Background and Problem discussion: Consumers are reached by an average of 3000 marketing messages daily which proves that a company?s marketing needs to be strong and characteristic in order not to lose customers. It is of even greater importance that marketing reaches the chosen target group and is designed in accordance with the company?s vision and is shown where the target group sees it.Purpose: The aim of this bachelor thesis is to study how small businesses use marketing and to recommend appropriate marketing measures given their size, limited budget and secluded location.Method: This study has been made in accordance with a qualitative method with an analytical abduction approach using a case study where the case is Vita Renen. To achieve the aim of this study the authors combined secondary and primary data such as previous conducted research with interviews with the owners and staff of Vita Renen.Result and Conclusion: The result demonstrates that untraditional marketing would be the best option for Vita Renen because they are a company with limited marketing budget and this type of advertising is based on creative thinking and design on pre-existing resources.

The main purpose of this master thesis is to study the information support by the head office of the Swedish social insurance office to its administrators. The thesis only focuses on information that concerns laws, regulations and instructions. The study is based on an interview with the head of the division of law at the social insurance head office and a questionnaire answered by administrators in four different counties. The purpose with the interview was to find out about the information strategy of the head office and in the questionnaire the administrators could describe their opinion of their information support. Our special interest was the information channels and how the administrators were able to absorb the essential information.

The purpose of this paper is to analyse, identify and clarify:- The integration of music and brands in commercials that are created for television, cinema or internet,- The effects that this integration has for the involved parties and the movie that is being created.Music is a big part of today's society and advertising is a big part of people's everyday lives. It is therefore natural that music in advertising can have the power to affect, attract, influence and interest human beings. We think that the music in commercials is a fascinating subject to study because the phenomenon is relatively unexplored in the academic sphere. The knowledge of the synchronization process of music and commercials is also becoming increasingly important for involved parties to understand and manage. The essay is developed through a qualitative methodology.  We have conducted six interviews, with different players who all have extensive experience and knowledge about the chosen topic.

The purpose of my study is to give a good picture of what social media really is and how companies can make use of it, in their marketing strategy. It gets more important for every day that companies fully understand how social media works and how to act in the new digital channels. To be an updated marketer today, you need to fully understand social media and how it can be implemented in the company marketing strategy. This study gives you a snapshot over todays situation in the area of social media marketing.I have interviewed four different persons, who I believe have a great competence and are highly qualified for this kind of study. All of the interviewed persons work with social media marketing at a daily basis.

Titel: Barn av sin tid och klass: En kvantitativ studie om generations- och klasstillhörighetens betydelse för vår nyhetskonsumtion Författare: Stina Bergdal & Evelina Olsson Kurs, termin och år: C-uppsats, HT-2014 Antal ord i uppsatsen: 18 949 Problemformulering och syfte: Syftet med studien är att analysera vilken betydelse klass och generation har för nyhetskonsumtion. Att undersöka betydelsen av dessa två strukturer är viktigt då vi trots dagens individsamhälle påverkas av vår omgivning när det gäller vår nyhetskonsumtion. Metod och material: Metoden som används är surveyundersökningar. Materialet som används i denna undersökning består av den nationella SOM-undersökningen från 2012. Huvudresultat: Generation och klass är båda strukturer som påverkar vår konsumtion av nyheter. Men effekten av de olika strukturernas påverkan är olika och vi påverkas i högre grad av vår generationstillhörighet än vår klasstillhörighet. Det vill säga den tid, samhällsklimat och den tekniska utvecklig vi växer upp i formar oss inte bara som människor utan även som nyhetskonsumenter.

Bakgrund/Problem: I samband med generationsskiftet på arbetsmarknaden uppstår frågan hur arbetsgivarna ur ett rent strategiskt perspektiv kan ta ställning till Generation Y (födda under andra halvan av sjuttiotalet fram till ca år 2000) i arbetslivet. Generation Y verkar nämligen ha en förändrad syn jämfört med äldre generationer när det gäller hur man ser på arbetets roll i livet. Företagen måste börja uppmärksamma dessa förändrade värderingar för att genom sitt Employer Brand kunna locka till sig den yngre generationen på bästa sätt.Syfte: I denna uppsats presenterar jag sociologiska teorier och empiriska fakta om generationer, för att försöka se vilken betydelse generationstillhörigheten kan ha för organisationers Employer Branding. På detta sätt vill jag utveckla och föra fram ett tankesätt som grundar sig i en genera-tionssociologisk analys av fenomenet.Material: Mitt material kommer huvudsakligen från forskningsstudier, forskningsartiklar, littera-tur, medier och från teorier av sociologerna Hans Zetterberg, Ronald Inglehart och Karl Mann-heim.Slutsats: Generationstillhörigheten verkar ha en stor betydelse för företagens Employer Branding. Det finns idag en större fokus på fritid och person framför arbete.

The aim of this study is to examine which communication channels and communication strategies Umea? municipality could use for information concerning outdoor recreation. To achieve this aim the following theories and views have been applied: social communication, communication strategies, two-way symmetrical communication, social media and uses and gratifications. The study was conducted through four focus group interviews and one informant interview. The focus groups consisted of four groups of outdoor enthusiasts in Umea? municipality: outdoor interested students, organized outdoor enthusiasts, active families and active seniors.

Det här examensarbetet är utfört på programmet Grafisk design och kommunikation vid Linköpings Universitet under vårterminen 2009. Syftet var att ta reda på hur väl de olika delarna i en processmodell från boken The Fundamentals of Creative Advertising av Ken Burtenshaw, Nik Mahon och Caroline Barfoot kunde appliceras på ett projekt, vilka delar som inte fungerade i praktiken och vilka för- och nackdelar som fanns.För att pröva processmodellen valde vi att genomföra en fallstudie i form av ett skarpt projekt på reklambyrån Acne Advertising. Genom att tillämpa modellen under arbetets gång fick vi en bra bild av hur modellen fungerar i praktiken.Våra slutsatser är att Burtenshaw med fleras processmodell är en välfungerade modell som går att applicera på ett typiskt projekt inom reklam. Alla steg i processen är genomtänkta och hakar i varandra på ett naturligt sätt. Där den ena tar slut tar den andra vid genom att utveckla den framtagna informationen i föregånde steg.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

Swedish trade unions are engaged in several activities at the European level. One of these isthe sectoral social dialogue, an institutionalized part of the European Union. This bachelorthesis examines the motives for Swedish trade unions in three different sectors to engage themselves in the European social dialogue. The three sectors are chosen because of their differences according to their exposure to competition caused by ongoing globalization and europeanization processes. By interviewing central informants in trade unions which are active in the three dialogues this thesis seeks to learn more about the motives stated by the trade unions.