The purpose of this thesis was to create a visual identity to the café Trädgårdscafét. This was to increase the awareness of the cafe among the population of Borlänge. To make the company's visual identity visible, we also organized a guerrilla marketing. The outcome of the guerrilla marketing were then measured by calculating the number of guests during a certain period of time and also through a survey conducted in Borlänge.Graphic material, such as a graphic identity, business cards, feel good-cards, store signs, standing information folders to place on the tables and pavement board was created. Flyers and posters were also created for the guerrilla marketing.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The work presented here aims to give the owners ofChâteau du Grand Val, Roland and Marie Nilssond?Aubigné an integrated creative forest management planin which their goals with the property is heeded, andwhere the plan is so clear that they can follow it withoutmuch difficulty.This work has come about through the normal processesof forest management plans, landscape architecturalproposals as well as through field trips, field andliterature studies, and our combined experience fromour studies. The study visits, both on location in Brittany,France, but also in other places, as for instance Högestad,has provided the background information that formedthe basis of our analysis and the proposal that is derived thereof. Some suggestions, which we consider importantto the overall impression of the property, is provided amore focused and detailed solution, while other parts,which are important but can either benefit from havingdynamics in the design process or will be adapted toadjacent sites, are developed using a more generalapproach. In some cases several possible developmentprinciples are presented.The proposal presents a detailed plan for themanagement of the forest from the experience, wildlifeand forestry economic standpoint.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Steroid-responsive meningitis-arteritis (SRMA) is a common form of meningitis in dogs. The condition is immunopathological, but the etiology is not yet fully understood. The aim of this study was to compile facts about the disease from records of Swedish dogs. The owners were interviewed by telephone for follow up where it was possible. 15 dogs were included in the study. All of them were neurologically examined in the Small Animal Clinic at the Swedish University of Agricultural Sciences.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Syftet med studien var att utvärdera vad tidigare klienter på Lenagården HVB, ett behandlingshem för vuxna med psykiska problem, upplevde som värdefullt, respektive vad de upplevde som negativt eller saknade i sin behandling. Utvärderingsfrågorna utgick från Lenagårdens programteori samt aspekter som tidigare forskning kring institutionsbehandling pekat ut som viktiga för framgångsrik behandling. Data samlades in via kvalitativa intervjuer med fyra tidigare klienter. Systemteorin har använts som utgångspunkt för resultaatanalysen.Utvärderingen visar bland annat att gott bemötande i termer av vänlighet och respekt samt personalens kompetens ansågs vara värdefulla faktorer i behandlingen. Själva terapin och behandlingsmetoden ansågs av samtliga intervjupersoner vara givande.

This essay aims to investigate how students raised in Jehovah's Witnesses have experienced their career counseling during their middle and high school education. My main objectives are, based on the testimonies of former Jehovah's Witnesses, to investigate how career counselors can find a strategy to approach these students in a non-threatening way. I also try to take into account the contextual elements which are of great importance when counseling students raised as Jehovah's Witnesses. A qualitative study has been carried out with five informants with a background in the movement. The material has then been analyzed using a qualitative, narrative method.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

This essay is written in order to expose the construction of collective identity in textbooks for Swedish as a second language. To help visualize the process that shapes and categorize sub-jects based on a relational identity formation I assume mostly from Ernesto Laclau and Chan-tal Mouffe's discourse analysis theory frame. The paper called it as discourse theory. There are two textbooks in Swedish as a second language to be studied. Based on the textual materi-al found in the textbooks I perform a discourse analysis involving mainly focus on relational identity construction.

This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge transfer occur within the World Class network, particularly in product development and sales. The transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.

This master?s thesis deals with problems and opportunities when it comes to cooperation between compulsory schools, upper secondary schools, school libraries and public libraries on Gotland. The goal of this thesis is to investigate which ideas exist among public librarians, school librarians and headmasters when it comes to taking responsibility for the students? information literacy, basic library knowledge and passion for books. It also examines some of the problems they meet when trying to work together around these tasks.