When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Title: Food companies' work with CSR and its impact on consumer purchases of organic productsLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Maria Nilsson and Mikaela JaredalSupervisor: Agneta SundströmDate: June 2015Aim: The study aims to understand and describe how food chains affect consumer choice to buy organic food and how it affects their buying behaviour.Method: Firstly a qualitative study was conducted. It consisted of six semi-structured interviews with store managers and employees on Willys and Coop in Sala and in Nyköping. Secondly a quantitative study was performed in the form of a questionnaire with 80 consumers in Willys and Coop stores located in Sala and Nyköping.Result & Conclusions: We have seen that price is important when consumers decide whether to buy organic food or not. This has been noticed by the food chains who work actively with being able to offer organic food at lower prices. Other factors that affect the consumers choice to buy organic products are offers, displaying and advertising.

The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district. The aim of this master thesis was to present an economic analysis of Norway spruce versus birch.

Vi vill med denna uppsats undersöka vilka faktorer som styr prisspridningen på den svenska e-handelsmarknaden. De faktorer som studerats är produktens pris, popularitet, bransch, antal säljare och i vilken period som materialet samlats in. Undersökningen kom fram till resultatet att samtliga faktorer, förutom perioden för datainsamling, är statistiskt säkerställda på ett eller flera av våra prisspridningsmått. Det innebär att fyra av de fem faktorer som vi studerat påverkar prisspridningen..

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

During the early 1990´s, the Swedish commercial air traffic was de-regulated and the new market-condition made it possible for low-budget airlines to enter the Swedish market. The former monopolistic airline company, Scandinavian Airline Systems (SAS), was facing a new type of competition which had the advantage of offering much cheaper air trips than SAS. Adding the decrease of profitability that struck SAS as well as other airline companies after the terrorist attacks on the 11th of September, forced them to carry out a mayor reorganization programme. The programme, called ?Turn Around 2005?, was a direct economical measure that begun in 2002 and lasted until 2005 and resulted in a cost saving of 14,5 billion SEK as well as a notice or a transfer of 6000 employees.The purpose of this essay is to investigate if the opinion of the consumer, the image, corresponds with the profile that SAS wishes to mediate today.

Title: How does the buying decision process really function within e-commerce? - A qualitative study of consumer behavior when they consume on Internet.Institution: School of Economics, Linnaeus University, Va?xjo?.Course code: 2FE16E.Authors: Sara Hja?rne, Mathilda Perem, Ewelina Wallin.Tutor: Dan Halvarsson.Examiner: A?sa Devine.Key words: Buying decision process, purchase decision process need recognition, information search, evaluation, purchase decision, postpurchase behavior, consumer decision making, E-commerce, E- commerce channels, online shopping, online purchase, e-retail, internet shopping, electronic shopping, consumer behavior, online appereal shopping, social media, decision making, online retailing, website design, customer satisfaction, webshopping, perceived risk, convinience, price, online consumption behavior.Background: Buying decision process is a model that marketers use to get a better understanding of their customers and their behavior when purchasing a product. This process consists of five different steps; need recognition, information search, evaluation of alternatives, purchase decision and evaluation. Buying decision process has for a long time been an accepted model but scientists argue that the introduction of Internet as a channel for consumption has changed this process. The Internet has also led to a change of power in which customers today have greater influence, which greatly affects the buying decision process in e-commercePurpose: The purpose is to explore how consumers perceive their behavior when they consume through e-commerce.Research questions:How do consumers perceive the buying decision process they experience when they consume through e-commerce?How do consumers perceive different factors that are important to them when they consume through e-commerce?Methodology: Qualitative study, cross-sectional design, semi-structured interviews.Conclusion: This thesis shows that the traditional model of the buying decision process is not consistent with consumers' perception of how they are undergoing the process when applied to an e-commerce context.

This report presents the redesign of the online-based non-governmental organization Equalisters? (Rättviseförmedlingen in Swedish) website. It aims to achieve an understanding of how you take into account the user and other stakeholders and their interests when developing a website. The focus was on redesigning an existing website and prioritize the different stakeholders? needs.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

Title: Strategies for competition ? a study of the Swedish contact lenses market.Authors: Pernilla AArskog and Annika Lange.Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers.

Purpose: To examine how video-game releases affect the share price, and if video-game reviews have any impact on the share price of gaming corporations. Method: A quantitative deductive research approach is applied with event study methodology used as basis. The investigated companies were the five largest gaming companies listed on the U.S. NASDAQ exchange. A total of 29 video-game launches and 85 reviews where examined.  Theory: The study is based on The Efficient Market Hypothesis, Agent Theory, Public Relations Theory, Nextopia and previous research.Results: The result contains 114 observations in five companies.

Title: Access to cultural education in a multi-ethnical context.The right to dance and play an instrument, to paint and work with film is taken for granted by many children in Malmoe today. The agenda explicitely phrases the intent of the publicly financed schools of art for children to reflect the multi-ethnic demographics of the city. Public community music schools of today, incorporate classes in all forms of art and are called "Culture schools". There is a long tradition of teaching and making music to lean on as a music teacher in Sweden. This paper tries to explore how these rights are expressed in the governing documents of the Culture school of Malmoe.

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

This report deals with issues related to construction waste. Building material that has not been built into the project is defined as construction waste. Cost of construction waste amounts to 4-12 % of the total cost of the project. Moreover, cost of construction waste is 1-3 % of the production cost. The aim of this study is to increase knowledge about the main causes of waste within the construction industry.