The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

The aim of this Master's thesis is to examine what effect two different models of acquisition have on user satisfaction with information resources at academic libraries. The two models examined are the traditional model where a subject specialist librarian makes the selection, and the user-governed model where the larger part of the selection is based on user requests. The scope is the libraries of Roskilde University, which employs the traditional acquisition model and Malmö University, which employs the user-governed. Both libraries have a user-oriented approach to acquisition. The study encompasses a close examination of the acquisition policy through document analysis and interviews with the librarians in charge of acquisitions at each university, as well as a user-satisfaction survey among the professors and senior teachers on two faculties at each university respectively.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

Kopplingar mellan interna prestationsmätningar och ständig förbättring undersöks genom fallstudie av IKEA Food Service. Uppsatsen genererar fem hypoteser kring ämnet..

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.

The Stockholm office market segment have for a long time been considered a safe havenwhen it comes to withstand negative turmoil in the form of rental compression due toeconomic fluctuation, especially in the CBD demographic. Recently however, a large numberof banks and institutions, amounting to some 200000 square meters, have decided to relocateto more peripheral locations with the aim of cost reductions on rent. This mass exodus isstudied with focus on rental dynamics as the result of increased vacancies. Other variables arestock changes and employment. The method is econometric combined with an interviewseries.

The purpose of this thesis is to look into the knowledge city concept and the preferences and requirements of companies on such a city. Furthermore, suggestions of ideal conditions in a knowledge city are proposed. The thesis has been conducted through a qualitative approach where a deductive procedure has been implemented. In order to examine knowledge cities, Barcelona has sketchily been looked at as an early example of a knowledge city, whereas a more exhaustive observation of Copenhagen was conducted. Since the concept of knowledge cities is a rather new phenomenon, models from several disciplines constitute the theoretical framework.

This qualitative study is done with the purpose of creating understanding for the theoretical democratic content in educational materials for Civic Education courses 1a1 and 1b during GY-11, so teachers create an intentional approach when using educational materials in their democratic education. This was motivated as important considering the reduction in obligatory Civic Education for the vocational programs. The study was conducted using a hermeneutic qualitative reading method where the educational materials, more specifically two series with one book for each course, was read with purpose of creating understanding for the democratic content according to ideal democratic models: deliberative democracy, participatory democracy and electoral democracy. A text voice analysis was also conducted using Bakhtins theory of dialogic and monologue text that contributed to the general result concerning the democratic content. The results show that the electoral democracy ideal is dominant in all educational materials, there is hence no striking difference between the democratic content in 1a1 and 1b educational materials.

The purpose of this thesis work is to create a prototype for an augmented reality application that isaimed to support service technician when performing service and maintenance of machines andengines. The prototype will be used for investigating what technical limitations there is and toestablish basic usability for the user interface. The method that is used is user studies and analysis toevaluate use cases and user stories. An iterative work process is then applied for design and theprototype is continuously user tested.The resulting prototype uses a Samsung Galaxy Tab 2 running on Android operating system. Theframework used for augmented reality is NyARToolkit which handles marker recognition andconnections to Android.

The purpose with this study was to elucidate the pros and the cons with a sale support system. This has been narrowed down into two questions: ?What are the pros and cons for a company that have a sale support system? and what are the pros and cons for a company that does not yet have a system?? Configurator that is a sale support system has been studied. It is a system that presents products by accepting different functions, qualities or parts that are possible to match. It can be used in business-to-business or business-to-consumer situations, through different sale channels, namely direct sale, indirect sale and online sale.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

BAE Systems Hägglunds has a long history of producing high performance terrain tracked vehicles (mostly for military applications), and they are now aiming at developing a tracked forwarder with similar techniques.The forwarder will be of series hybrid type where a diesel engine via a generator will power the motors (one for each drive wheel). Thanks to individually controlled motors and the gentle rubber tracks, this forwarder is calculated to have a considerably higher average speed in the terrain and to be more gentle to the soil. The forwarder with a weight of 11 metric tons and a load capacity of 15 metric tons is specified to have an average working speed of 7-10 km/h, a top speed in terrain of 15 km/h and a top speed on roads of 40 km/h.This master?s thesis aims at developing a conceptual design of the forwarder?s drive module which includes electric motor, gear unit, brake and drive wheel.To investigate if the requirements can be fulfilled a study of the dimensioning loading scenarios has been carried out. The resulting needs regarding the torque has been considered in order to determine the required gear ratios for different motor options.

European cities of today are under the challenge to find ways to stay competitive and flourish in a rapidly changing world, where the old patterns of centrality and periphery not necessarily holds true. New and improved communication networks, a changed political geography in Europe, and the globalisation of not only the financial and industrial markets but also to a certain extent the globalisation of people, have all led to great challenges for cities and regions.In a changed spatial reality the classic monocentric models are challenged by newer models of urbanisation. The polycentric urban region is one such model which has been used to describe urban regions like the Randstad in the Netherlands and the Rhein-Ruhr region in Germany. Regions which lack the single dominant central city of the monocentric models of old, and instead shows a high degree of more equal-sized and sometimes more specialised cities in regional cooperation. The polycentric urban region is in that aspect a possible model for how other urbanised regions in Europe may act to be able to position themselves as attractive urban regions and regional hubs in the European urban network.Polycentric urban regions are not a universal solution, though.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

The purpose of this bachelor?s thesis is to examine how public librarians and people engaged in sports associations think of the possibility of collaboration between their organizations regarding children and youth and furthermore how they think this collaboration and collaboration in general would or should be practiced. This is done in the light of the increasing necessity of collaboration in today?s information society as well as the view that reading and sports could make a good match. Focus is placed on the libraries? perspective and also on the respondents? perceptions and thoughts.