On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Tekniken kring mobiltelefoni är under ständig utveckling och mobiltelefonen har idag fått nya funktioner utöver dess grundfunktion röstsamtal. Efterfrågan efter nya mobila tjänster drivs hela tiden framåt då mobilen får allt större kapacitet och prestanda. Bland de tjänster som växts fram märks möjligheten att utföra monetära transaktioner. Detta innebär helt enkelt att använda sin mobiltelefon för att betala och utföra allehanda tjänster kopplade till användarens monetära tillgångar. Överföringen av pengar kräver dock hög säkerhet.

Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach.

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

The purpose of this essay was to find conceivable marketing- and business strategies that can be combined with a company?s lifestyle.This essay is dependent on a number of interviews with the owner of a maternity clothing trademark, PROUD. PROUD is a new company that has many different options concerning expansion, trademark and its existing and future products and also the knowledge regarding the client?s attitude towards PROUD.The authors of this essay believe that the trademark should represent a lifestyle. For a company to be able to deliver, it has to understand what the future clients want and need.

Business Intelligence är en samling verktyg för att utvinna och analysera information ur rådata inom en organisation samt ge bättre beslutsstöd grundat på denna. Det har traditionellt använts inom industrisektorn, men på senare tid har även sjukvårdssek- torn upptäckt fördelarna med ett välimplementerat system för Business Intelligence. Implementationen är emellertid en komplex process där mycket kan gå fel, och på grund av att sjukvårdssektorn relativt nyligen började använda sig utav Business Intel- ligence finns luckor i forskningen på området. Syftet med uppsatsen var att undersöka hur sjukvården i Region Halland samt involverade konsulter arbetar med implemen- tationen, och ta fram riktlinjer för hur detta bör ske. Uppsatsen baserades på en kvali- tativ ansats och använde sig av en explorativ studie med djupintervjuer där totalt fem personer från Region Halland samt två personer från ett IT-konsultbolag bidrog till uppsatsens resultat.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

Bakgrund och problem: En av de mest betydelsefulla diskussionerna idag ?r artificiell intelligens. En yrkesroll som p?verkas i takt med tekniken ?r controllers. Tidigare har denna yrkesroll beskrivits som diffus och bred, vilket har bidragit till dagens uppfattning att yrkesrollen ?r av en komplex karakt?r.

For organizations that handle sensitive information, IT governance and information security are necessities in order to maintain credibility and to conduct its business efficiently. There are several known processes to increase security governance ? which is a fusion of information security and IT governance.This master thesis examines if organizations use recognized processes and if it in that case would lead to higher security. The study is qualitative and conducted in the financial sector and based on Best Practice frameworks of the security governance in Swedish banks. Data collection was done through interviews and surveys that were triangulated to get a gathered picture of the quality of the security governance activities.

Background: Competence development has become more important since the pressure on effectiveness is increasing and organisations are expected to constantly improvement. The design of the competence development activities is governed by the strategy which in turn will affect the outcome of the same. A knowledge intense business in which changes recently have taken place is healthcare, a business in which competition also has increased as a result from globalization. Due to this, it is highly important to take care of and improve the competence of individuals. According to this, we have found that healthcare is an interesting business to study with regard to competence development.

Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.

Problemdiskussion: IT?investeringar är ofta den största investeringen ett företag gör.För ett medelstort företag blir det extra viktigt om att försäkra sigom ett lyckat IT?projekt. Denna uppsats lyfter fram skillnadernamellan vad teoretikerna anser vara en kritisk framgångsfaktor ochvad praktikerna har för syn på dessa.Syfte: Studiens syfte är att designa och utvärdera ett Business Case av enIT?investering för ett medelstort företag. Vi vill skapa en ökadförståelse hur ett Business Case kan utformas för ett SME och vadden bör innehålla för att öka chanserna för att lyckas medprojektet då det idag sker många misslyckanden vidimplementering av affärssystem.Avgränsningar: Ofta innehåller ett Business Case många fler punkter än de vi valtatt behandla.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

I dagens byggprocess läggs enormt mycket tid och resurser på hantering av pappersritningar och andra utskrivna dokument som är nödvändiga för att produktion och förvaltning ska fungera. Vid stora projekt kan det handla om tusentals olika ritningar och dokument som ska hanteras och dokumenteras vilket kan vara oerhört omständligt, inte minst när revideringar måste utföras.När ett BIM-projekt utförs idag så tappas en hel del av den information som modellen innehåller till följd av att det ska skrivas ut på en pappersritning, vilket i sin tur gör att mycket av informationen inte kommer till sin rätt. I dagsläget finns ett flertal programvaror med syftet att hantera BIM-modeller och andra dokument rent digitalt i datorn eller i surfplattan. Här har man kommit en bra bit på vägen mot ett ritningsfritt projekt men det finns mycket kvar att arbeta vidare med.Sweco Architects och NCC påbörjade under 2012 ett projekt vid namn ?Det ritningsfria projektet? som till en början delvis gått ut på att kartlägga vilka problem som kan uppkomma vid övergången till ett ritningsfritt projekt.