On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed timber prices and foremost a change of interest rate makes big differences on the result of the calculations.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

The purpose of this thesis is to describe and to increase the understanding of the negotiation process between the public- and the private sector in a Public-Private Partnership (PPP). I have chosen to explore the first ?real? PPP project in Denmark, the construction of Vildbjerg compulsory school in the municipality of Trehøje.This case study is based upon a qualitative method consisting of interviews with the leading negotiators from both sectors. Two different theoretical perspectives are used to construct the basis of the analysis - The Theory of Public-Private Partnership and Negotiation theory - and serve as a concept instrument.The result of the analysis indicates that the negotiators from the different sectors have problems to get out of their traditional roles as purchaser and contractor ? in PPP they should act like partners.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

AbstractPurpose/Aim: The aim of this paper is to find out how the company Japanporten can improve their communication through their website. I want to find possible weaknesses in the communication style, and suggest solutions to those. All for the purpose of managing to create understanding and interest to fulfil the purpose and goal for the communication.Material/Method: I have used a qualitative research method, where I have interviewed the manager of Japanporten and made an contents analysis of their website.Main results: Japanporten supplies good functions on their website. The have a clear purpose and explain who they are and what the can do for the visitor. The main weakness is the argumentation to create and keep an interest from the visitor.