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.

Zetterberg's Industri AB believe that capital and lead time will be reduced by implementing Kanban. Therefore, it was an investigation to prove that Kanban is an effective method. In this work a research had to be done to show how the material supply system looks like today and to explore the subframe components to see which components that are interesting from Kanban viewpoint. Previous orders of subframes were investigated. Therefore, it was a list of the various components of the previous orders for the subframe.

Biogas is an expanding sector within the broad field of agriculture and animal production. Small-scale biogas offers local combined power and heating production and the substrate is transformed into high-quality biological fertilizer. This bachelor thesis focuses on a pig farm in south-western Sweden, where biogas is produced from pig manure, evaluates and suggests ways of optimizing the process and investigates whether investing in an upgrading plant would be a feasible and more cost-efficient option. The results show that the biogas plant is working well, although the production differs from the original plans. This shows in turn that planning and examining the basic conditions before making the investment is of great importance, as well as monitoring and keeping detailed statistics of the running process.

Fokus i den här uppsatsen ligger på samverkan mellan tre offentliga utvecklingsaktörer i Skåne; Region Skåne, Länsstyrelsen Skåne och kommunerna. En god samverkan dessa aktörer emellan anses generellt vara viktigt, och något av en grundläggande aspekt, för att den hållbara stadsutvecklingen i Skåne ska ledas i rätt riktning. Det teoretiska ramverk som används i uppsatsen målar upp en bild av hur samverkansprocesser kan te sig i verkligheten, samt belyser hur problem och utmaningar kan tacklas. Ramverket består av främst governance och collaborative planning ? två teorier som är relevanta för både samverkan och hållbar stadsutveckling.

Purpose: The purpose of this study is to investigate the innovation process of companies, and to analyse how important success factors and obstacles are in their innovation process.Method: The investigation strategy used for this essay was to interview companies that work with innovations. The essay has a qualitative approach. Both primary ? in the form of interviews - and secondary data ? literature found in books, scientific articles and internet - have been used to achieve our results.Results: The result of this essay is: there is not just one inovation process that is applicable to all companies. On the other hand, there are some guidelines that could be followed in the process.

This thesis examines the effects of electricity visualization in an office building. The subject was investigated through the creation of a web based visualization tool that was made accessible to the about 1500 employees in a large office building. The visualization was available for three weeks. During this period interviews, user studies and observations took place in order to evaluate what, if any, effects the visualization had on the attitudes and behaviors in the office. Electricity use data was collected and analyzed to see if the project had a statistically significant effect on the electricity consumption in the office.The results from the interviews and the data analysis indicate that no reduction in electricity consumption took place, and a number of factors that could increase the chances of success were identified.

It is important for firms to continually develop their offerings as the business landscape develops in order to sustain their competitiveness (e.g. Schumpeter, 1934; Ansoff, 1979; Porter, 1985; Trott, 2012). In a context of globalization, rapid technology development and changing customer needs, the paper packaging industry is urged to enhance its product development activities (Hansen & Niskanen, 2007; Björkdahl & Börjesson, 2011). However, there is little research about paper packaging firms? product development processes (ibid).

AbstractTitle: Communications through Social media ? new challenges for organizations Kommunikation i sociala medier ? nya utmaningar för organisationerAuthor: Jenny Lilius Location: University of Kalmar Language: Swedish Number of pages: 46 (62 including appendix) Level: BA Thesis in media and Communications StudiesAim: The main purpose of this thesis was to explore what kind of challenges organizations face when communicating through social media. Because social media is a new phenomenon the thesis also examined how organizations active in Sweden today looks upon, defines, monitoring what is said about them and uses social media today.Method: The thesis was based upon the qualitative gathering of empirical facts. Through deep interviews with five organizations and literature studies the author was able to gather the results.Theories The analysis is primarily based upon theories about organizational communications such as PR, Rogers?s diffusions of innovations and the marketing mix.

The legal conception of contra legem derives from Roman law and is translated into "against the law". A decision contra legem arises when the text of law and the legislators purpose of law are disregarded. A paradoxal consequence is that there will always be a decision contra legem, when the text of lawand the legislators purpose of law are contradictory. It is therefore important that decisions contra legem are based on legitimate motives to ensure law and order. In fraudem legis is another legal conception from Roman law and is translated into "evasion of law".

An impulse or unplanned purchase is a decision taken on the spot without further consideration or reflection. It is the spur of the moment that influences the purchase rather than a deliberated decision. Being loyal to a particular brand means a mutual relationship between customer and company created over time which may result in the customer experiencing a higher value and thus prefer a particular brand before another.Bulk confectionary can be characterized as an impulse product because it is purchased at times without any time of consideration or planning. The question that arises is whether all bulk confectionary purchases are unplanned? Through this study it shall be examined whether any brand loyalty actually exists regarding bulk confectionary; does the customer plan its confectionary purchases in beforehand or do most of them occur through impulses? Furthermore, the study will highlight who the customer is of bulk confectionary in Sweden.The survey was conducted through a combination of a quantitative and qualitative method.

The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and standards of a multicultural organization. For study objects we selected two companies nominated as ?good examples? of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both companies have by some term a heterogenic staff of workmen in some parts of the organization although the heterogeneity occurs only on a lower level at the organizational hierarchy.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.

Previous research has shown that children with multiple disabilities have been able to learn to make choices. Practising choice making is a good way to introduce an intervention using Alternative and Augmentative Communication (AAC). Choice making with objects should then be trainded before choice making with pictures. The present study is a single subject experimental design and was accomplished at a center for children with disabilities in Tanzania during 12 weeks. The primary purpose was to examine if the number of choices made by two boys with cerebral palsy increased after communicationintervention with objects and pictures.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.