There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

The globalization has increased the trade between different places and countries. Products are now available from all over the world, but this requires transports that have consequences in the environment as well as the economy. New professions are creates that do formality, organize, administrate and implement other businesses transports. Their operations are between the business and customer and they are called logistics companies. The purpose of this report was to study third-party logistics and why more and more companies use this logistics services.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Cloud computing has become a very publicized and popular concept in recent years, both in business literature and research, where data ownership is the security aspect which has usually been ranked the highest of the disadvantages that can be identified with cloud services. Today there is a lack of research on information ownership from an informatics perspective, as it is most often discussed from a legal perspective.In our study we interviewed six different companies that use cloud services, on which attitudes and reasoning they had on their information ownership. We compared these attitudes with the attitudes we identified in business literature and research on the subject. In business literature we found four recurring themes which were very clear about how a company should govern information ownership.Overall the results of our interviews showed that there is widespread ignorance at the companies on how information ownership in the cloud is regulated between the company and the cloud provider. All companies expressed that they had not experienced any change in ownership when they placed their data in the cloud, and they expressed no major concerns about how the ownership was handled.

The purpose of this study has been to examine how collaborations between clothingcompanies and fashion designers can influence their brands. Our ambition has been todescribe this phenomenon by describing how collaborations can affect and influencethe clothing companies? brand identity, image and positioning. Furthermore, we wantto describe how these collaborations have changed the fashion industry and what thefuture holds for it. We find this topic relevant since collaborations are becoming anadvantage for companies in a competitive industry that is constantly in change.

It is found that the properties of the record years of 1965-1975 is leaking a lot of energy andthese properties are facing a major energy efficiency. From the energy aspect, the facade isafflicted with poor thermal insulation which is a big problem. To address this problem addinginsulation is a good alternative to reduce overall energy consumption of a building. Thewindows on these buildings are also a problem from the energy point of view. Therefore,there are many reasons considered for energy upgrading.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

Title: Diversities of diversity - fluctuating talk, meaning and practice of diversitySeminar date: 06.02.08 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Björt Ólafsdóttir & Clarissa Sia Choon YenAdvisors: Mats Alvesson & Susanne LundholmFive key words: Diversity, Discourses, Hypocrisy, Comparison, National contextPurpose: To identify and compare discourses around diversity within two companies operating in two distinct national contexts. One originated from and still situated in Iceland, while the other is a subsidiary for Asia-Pacific market in Singapore with American values from its headquarters in United States. We wish to explore what are the meanings and implications of diversity for the employees of each company, how their discourses on diversity reflect hypocrisy in the organizations and if and how national context has an impact on discourse on diversity.Methodology: Interviews were conducted, transcribed and codified. Comparison and evaluation of the different discourses were examined around diversity and in the talk of interviewees within the two companies.

This study investigates how the concept of Social Responsible Investment (SRI) can be applied to futures trading. More specifically, this study examines the possibility of creating a SRI-product for an investor, active in futures investments within commodities, energies and stock indices, and the content of such a product is suggested. We conducted a qualitative study, based on a number of interviews. The study suggests that investments in futures of specific assets are to be equated with investments directly in the underlying assets from a SRI point of view. Therefore, we analyzed the underlying assets of futures traded commodities, energies and stock indices, and used social screening, together with specific screening criteria, for the analysis.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

Because society?s demand for quality, efficiency at low cost is constantly increasing, companies are increasingly choosing to invest new methods to achieve these points. Those who manage to find ways to improve their processes are often the companies that have the greatest chance of becoming a winning player in the market. BIM is a new method that can reduce the internal costs while increasing communications between different parties. However there is disagreement about what BIM is and its purpose.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

This Thesis deals with the two concepts branding and position, more precisely how companies with a small marketing budget needs to work with these two concepts. The purpose of this thesis is to understand how these companies are able to assert a position  on their specific market. The thesis treats theories and empirical data to be  able to answer the purposes of the thesis and for the authors to be able to give recommendations of how companies in this situation can improve their marketing strategies. To be able to give these recommendations a more in depth study had been made of a carsharing company, Sunfleet. This to be able to se how a specific company works with branding and positioning as well as what can be improved.