Ett uttryck som har uppkommit inom den internationella beskattningsrätten under det senaste året är BEPS. Begreppet står för Base Erosion and Profit Shifting, och syftar till det projekt som OECD driver åt G20:s vägnar. Projektets syfte är att skapa förutsättningar och verktyg för länder att motverka aggressiv skatteplanering som eroderar länders skattebaser. Projektets resultat är i skrivande stund inte färdigt, men det finns mycket som tyder på att vi kommer att se en förändring inom både intern och internationell dubbelbeskattningsavtalsrätt inom de kommande åren.Ett av fokusområdena inom projektet är OECD:s modellskatteavtals omdiskuterade definition av fast driftställe. En definition som vi i Sverige delvis använder oss av vid utformning av definition till fast driftställe i IL 2:29, och där modellskatteavtalets kommentarer används vid tolkning av paragrafen.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

Aim: Nation Branding has become an important phenomenon during the last couple of years. The concept talks about how to promote a product by using the features of a nation to gain profit. Among the years many countries has established a strong Nation Brand abroad. In the long run many companies have chosen to use these benefits in an efficient way by promoting their own country brand, especially in their internationalization process. The aim of this study is to see what factors that influence companies in the Swedish food industry while using the fact that they are Swedish when they enter foreign markets. Method: Data was collected through interviews with export managers and sales managers at 6 Swedish companies exporting products within the food industry.

Uppsatsen behandlar sponsorrelationens händelseförlopp ifrån eventets perspektiv. Ifrån matchning, via avtalsförhandling till aktivering av sponsorskapet. Hur eventets image, identitet påverkas av sponsorernas varumärke diskuteras.Det empiriska materialet har samlats in via semistrukturerade telefonintervjuer med respondenterna..

 Date                   May 28, 2009Level                  Bachelor thesis in Business Administration/Information TechnologyAuthors             Jennie Andersson, Niklas Fridell, Visar HoxhaTutor                  Marie MörndalDepartment    HSTTitle                    ERP-solutions in small to medium sized enterprises ? possibilities and problemsSummary          ERP-solutions have penetrated the market for SME: s, offering the same advantages larger enterprises have enjoyed for years. For a significantly cheaper price, SME: s can nowadays acquire ERP-solutions and become more effective and increase their profit.  The authors have examined five SME: s in both the production and service company segment and have come to the conclusion that an ERP-solution would indeed benefit these companies in many levels but also induce certain obstacles the examined companies must overcome, both financial and organizational.Purpose            The purpose of this thesis is to examine if and how SME: s can become more efficient and developed and increase their profit by implementing an ERP-solution. Further, the purpose is to discuss which conditions that exists for the examined SME: s in order to implement an ERP-solution.Method            The thesis consists of a qualitative research where the authors have interviewed either the owner or employees at management level by using semi-structured interviews.

Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants? association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities.

The  construction  industry  is  a  costly  business  such  in  respect  of  capital  for  most construction defects which then require rework, tear down and rebuild again. This study is  meaningful  awareness  of  tools  that  can  reduce  this  best  through  communication  and information sharing between the parties.  The  construction  industry  is  known  as  temporary  projects  organizations,  where  the construction  project  consists  of  several  actors  who  have  to  communicate  and  share information  between  them  to  avoid  mistakes  later  in  the  build  time.  These  actors  are bounded together thus for the duration of the project, then broken when the project has reached its end. The challenge here is for these actors to apply a tool that can help and simplify communications, information sharing, and perhaps the most important aspect is to  create  a  routine  for  the  association  and  the  shattering  of  these  actors.  To  implement such  behavior  using  a  tool  such  as  BIM  in  the  industry  whose  size  perhaps  is indescribable may be a very hard task.  BIM (Building Information Model) could be seen as the solution to this problem because it  acts  as  a  portal  where  the  actors  involved  must  sign  in  and  communicate,  share information, and eventually create a behavior, a routine for this association and division of  the  actors  following  the  end  of  the  project.  The  technology  could  help  the  involved from  the  beginning  of  the  project,  already  in  the  model  stage,  break  down  and  prevent any construction barriers when the building has been placed in the works.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

The purpose with this essay is to understand how the tenants association, management ? and administrator in the public housing sector in an average city. What are the affects going to be when they take away the ?stopplag? and will the segregation change? And also to understand how the public housing sector works with handle segregation and to prevent it..

Studiens bakgrund är en förändrad samhällskontext där Svenska kyrkan har möjlighet att omdefiniera fokus för sin verksamhet. I ett sådant reflektionsarbete kan den lokala församlingens organisationsidentitet, exempelvis i termer av ?folkkyrka?, vara en drivkraft för förnyelsearbete. Bakgrunden beskriver utvecklingsprojektet ?Aktör för välfärd? samt tidigare forskning på området.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Studiens bakgrund är en förändrad samhällskontext där Svenska kyrkan har möjlighet att omdefiniera fokus för sin verksamhet. I ett sådant reflektionsarbete kan den lokala församlingens organisationsidentitet, exempelvis i termer av ?folkkyrka?, vara en drivkraft för förnyelsearbete. Bakgrunden beskriver utvecklingsprojektet ?Aktör för välfärd? samt tidigare forskning på området.

Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer.

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.

AimThe purpose of this study was to investigate the relationship between off-ice horizontal jump tests and on-ice skating among students at hockey high schools. Questions: What is the association between the performance on horizontal jumps and skating 10 meters standing start among students in Swedish ice hockey high schools? What is the association between the performance on horizontal jumps and skating 10 meters flying start among students in Swedish ice hockey high schools?MethodStudents at three ice hockey high schools in the Stockholm area participated in the study. Two schools were national approved sports educations and one at lower level. All 50 students (41 at national approved sports educations and 9 lower level) that were included in the study were men and went year one and two in gymnasium.