There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic decisions.

This essay is built upon the thoughts of Joseph S. Nye concerning power, and the different ways of exercising that power. The characteristics of Nye's theories are the thoughts about the second face of power, or what he describes as the soft power. The essay seeks to examine what kind of power the US has been in their work for non-proliferation and democracy promotion in the Middle East. It also seeks to find what it is that makes the US to choose to exercise the specific powers.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

Emotional Intelligence (EI) is a highly used concept in contemporary organizations, especially in the recruitment process or education of employees and managers. The aim of this study was to examine the discursive production of the concept emotional intelligence and how it, linked to an organizational context, is expressed in web-based articles and course homepages. In total 11 texts related to emotional intelligence and organizational contexts were used as the object of study. A three-stage model was used as a method for analysis. The model included a content analysis, argument analysis and a deconstruction analysis in order to expose what was said about emotional intelligence and how it was said.

AbstractThis is the paper you should read if you want to know more about working in team. Teamwork is a way of working and it increases more and more among societies and companies today, but it is not quite clear what the diffrences is from working in groups. We have in this paper tried to clear out the differences between groups and team, and we have also tried to give an oversight of how to work in team in organizations. Cultures of organizations, leadership and power and also development of qualifications are big parts of an organization´s daily work, and we have explained these concepts from a teamperspective.We have, in this paper, done interviews with people that have been in contact with the central consepts that we use. And then we have analyzed their answers with help from litterature, which we have closely studied, thereafter we have presented our results.

Bullying in workplaces has been a growing problem the last ten years. Anyone can be a victim or a bully. Either you are a leader or a worker a bullying situation can be activated. There is no difference between ages, line of business, education or the size of the firm. A person is defined as bullied if he or she is repeatedly subjected to negative acts in the workplace. However, to be a victim of such bullying one must also feel inferiority in defending oneself in the actual situation. Bullying often occurs when situations or conditions at the workplace are unsatisfactory. Employers are always responsible for the working environment at the workplace. Victims of bullying very often develop psychological stress. To prevent bullying you have to accept the fact that bullying exists. If the company has a clear policy against bullying and a plan for action if the problem occurs, it will be easier to handle the situation.

What is an economic crime? Who is an economic criminal? How do we speak of the phenomenon and what does they way we speak mean? The immediate result of the study is that there is a stereotype image of the economic criminal that is produced within peoples speech. This image contains characteristics that bring the subject, the economic criminal, far away from the traditional crime subject, and brings it closer to a non-criminal subject. This motion render possible that economic criminals can talk of themselves as ?not bad people?, ?normal? and ?like everyone else?.

This study attempts to answer the question of whether the propaganda of the Swedish political parties ?Socialdemokraterna?, and/or ?Sverigedemokraterna?, used for the election to the European parliament 2009, are to be viewed as populistic. Furthermore, is the propaganda to viewed as included in the ?Classical populism?, the ?New populism?, both, or none of the above genres? With a theoretical approach deriving from earlier works on the subject Classical/New populism from a number of writers, the study uses empirical and qualitative text analysis to study the parties propaganda. For each of the two genres of populism an ideal type is set up, which is used to define their core elements.

The purpose of this study was to evaluate which apple cultivars are best suited for production of juice and cider. The study was limited to 41 cultivars. Common as well as uncommon apple cultivars were selected from available cultivars in the cold storage at Balsgård, Department of Horticultural Plant Breeding and Biotechnology, SLU.The practical part of the study consisted of the apples being pressed, and then the juice characteristics being assessed by appropriate criteria and methods of analysis. The analyses consisted of measurment of soluble sugars with a refractometer (Brix), titration of total acidity, determination of total phenolic content with a spectrophotometer, estimation of alcohol content by density meters and qualitative taste tests.The study did not account for different maturity of cultivars. Different apple cultivars were pressed on separate occasions, before and after Christmas 2010.

The purpose of my study is to examine how the Hospital Play Specialists looks at the importance of play for children in the hospitalenvironment. The thesis is based on qualitative research interviews. This means that respondents followed an interview guide with questions. These questions I compiled in advance. The main theme in the interviews has been the characteristics and importance of play.

The purpose of this study was to identify the positive and negative aspects of the work and dynamics of a management team and from that recommend how the team can improve. The aim was also to investigate whether there was a gap between how the members of the management team comprehend themselves and how the project, section and team managers comprehend the management team. The management team contains of seven core team members and is the head function of a research and development site in central Sweden. The results are based on interviews with the present members of the management team and three former members, a survey among the project, section and team managers and by participating observation on meetings with the team. The results show that the management team is an overall well-functioning team that with some changes and improvements, especially concerning communication and information, can reach even further.

This paper examines the non-profit organization Friskis&Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement.

The aim of this study is to describe the characteristics of right-wing populist parties in Europe. The three parties included in the study are the Swedish Democrats (SD), the British National Party (BNP) and the National Front (NF) in France. The study includes a definition of right-wing populism based on previous research and from that an ideal type of a right-wing populist party has been created. The material used in the study to verify how well the parties were consistent to the ideal type and what similarities and differences the parties in the study have are the parties? political programs and policies.