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 environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

The viscosity of air buildings is a hot topic within the construction performers, which the industry feel they have too little knowledge about. This study is mainly aimed against air density in apartment buildings and airflow measurement. The study consists of a theoretical reference, educational visit, interviews and a survey conducted among construction workers at Magistratshagen in Linkoping.Earlier requirement in terms of air leakage through the climate screen was removed and today there are only energy requirement for a dwelling in Boverkets Building Regulations. The difference between a passive and a typical air tight construction is that the passive house have a maximum requirement of 0.3 l /s m2 of air leakage through the building climate screen. The requirement imposed on passive houses is to minimize the supply of power and energy for heating the building.Air tight constructions have heavy demands on the performance and accuracy of everyone involved with the project. The client must specify their requirements and also be prepared to pay for any additional costs. The architect and building planners have to design the building with regard to air tightness. Finally, the construction workers are required to do a careful work in order to get all the connections in the building air tight.The study suggests that an air tight building is a closed system where no forced ventilation exists. There are no reasons not to build too tight as long as there is a functioning ventilation. In this study the authors ask themselves how an air tight building changes over time. No theoretical information has been found on these changes, but the respondents assume that air density decreases with time. The deterioration is mainly assumed to be caused by construction materials changes over time. The study shows that construction workers knowledge of air tight construction is mixed, which they themselves admit in the survey..

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

How does a social welfare officer know when a parent with mental illness or behavioral symptoms is harmful to the children? As a social you are confronted with different ethical dilemmas on a daily basis. The social welfare officers have to follow their own authorities, laws, guidelines and regulations while at the same time do everything to satisfy their clients? needs. This inconsistency can sometimes be difficult to handle.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

Syftet med studien var att undersöka inställningar till framtida tandvårdsbesök hos 19-åringar samt se om det fanns några skillnader mellan tankar om fortsatta tandvårdsbesök, kunskaper om karies, DMFT/DSa, etnicitet och kön. Studien ägde rum på nio Folktandvårdskliniker i Malmö stad där ett frågeformulär lämnades till en grupp 19-åringar. Komplettering av vissa kliniska variabler ur ordinarie journalanteckningar gjordes också. Totalt deltog 81 personer i studien. Resultaten visade att många av ungdomarna tycker det är viktigt att uppsöka tandvården regelbundet.

This master thesis deals with the differences in the design of the environmental scanning between different kinds of organisations, as well as the demands and regulations etc. in the respective environments that influence the environmental scanning. The content of the environmental scanning and the organisation of the function are outside the scope of this study. Two organisations that do not have an organised function but are scanning their environment were chosen for the investigation. A model for conducting the environmental scanning developed by Frankelius is used to analyse the practice of environmental scanning.

Sedan kalla kriget har inte bara omvärlden och föreställningen av motståndaren förändrats utan även reglementenas utformning. I dagsläget används på kompaninivå ett reglemente för alla manöverkompanier, tidigare har det i försvarsmakten funnits reglementen för specifika typer av kompanier. Denna uppsats behandlar vilken påverkan detta har på tydligheten i reglementena.Arbetet syftar till att undersöka tydlighet i föreställningar om infanteriförbandens taktik på kompaninivå idag jämfört med under mitten av kalla kriget i två vägledande instruktioner. Detta för att diskutera artikulering av taktik och dess implikationer på officersutbildning inom försvarsmakten. Den metod som används är kvalitativ textanalys med en komparativ design.

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

The purpose of this essay is to examine how social welfare secretaries from the social service and welfare officers from adult psychiatry experience the cooperation between themselves in relation to mentally ill mothers and their children.Moreover, the study aims to shed light on social welfare secretaries and welfare officers views on potential gender related differences in the work with mentally ill mothers and fathers.Five qualitative interviews were performed in two separate municipals in the Stockholm area. Three of the respondents were social welfare secretaries in the social services and two were welfare officers in the adult psychiatry. Our theoretical starting point has been role theory and a model of different dimensions of cooperation.Our result showed that there were shortcomings in the cooperation between the two principals. How well the cooperation worked differed between the two municipals. In one of the examined municipals the cooperation could only be found on an individual client or individual patient case level, whilst in the other municipal the cooperation existed on a more general level in the form of project meetings.

This report deals with prefabricated bathrooms and the advantage, during the production process, they have compared to ordinary produced bathrooms.The work is done together with the building company JM. The common task is to investigate if the manufactures, in spite of standardized design can meet the concept of JM, i.e. high flexibility and adjustment towards the customer. In JM they are doubtful to the method, as they did not yet worked with prefabricated modules and think that the choises for the costumer will be limited.There will be a short resume of the progress of the bathrooms and its importance as sanitary and wellbeing.The recent problems with damage caused by damp in bathrooms. Have resultade in regulations.

In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.