Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Flustret is a restaurant and an entertainment place situated by Svandammen in Uppsala. It all began in 1842 as a café serving coffee, tea, chocolate and pastry. During the years the building has had numbers of different owners. The owners of today are running Flustret in a same friendly spirit that has been characteristic from the beginning. The buldings history is now approaching an age of 165 years. Throughout the years different historical layers have been placed on top of each other, leaving a layer of patches.

AbstractThe wild forest reindeer is a subspecies of the reindeer. Wild forest reindeer earlier had awide distribution range in Sweden, but it was extinct in the middle of the 19:th centurybecause of extensive hunting. In Finland, the w.f.reindeer was extinct a few decades later bysimilar reasons. Later they migrated back to the eastern parts of Finland in the middle of the20: th century. Around 1980, the w.f.reindeer was actively rentroduced to western Finland,and there the population has had a positive development.

This is a study on the outcome of the Swedish Forest Agency´s mission to provide individual advice to private land owners about precommercial thinning. The study was conducted in Sala municipality and included forest owners that had received private individual advice from a Swedish Forest Agency consultant as well as forest owners that had not received individual advice. One of the central issues was to make comparisons between these two groups. The survey was carried out by telephone interviews combined with a smaller field study. The questions were designed to provide information about to what degree the forest owners had been affected by the advice and if there had been a change in the way in which precommercial thinning was performed. In terms of the amount of precommercial thinning that had been carried out, no statistically significant differences were found between the two groups.

The IPv6 protocol offers with some new functions, one of them is auto configuration. With auto configuration it is possible for nodes, i.e. hosts and routers, for automatically associated with IPv6 addresses without manual configuration. Auto configuration it is another protocol as it uses Neighbor Discovery protocol (ND) messages (ND is mandatory in the IPv6 stack). The main purpose of ND is that nodes can discover other nodes on the local link, perform address resolution, check that addresses are unique, and check the reachability with active nodes.There are exactly the same vulnerabilities of IPv6 as IPv4 and is now exception, ND if not properly secured.

In the Real Estate market there are a large number of commercial properties with offices. As acompany or business you are faced with many decisions when choosing your office space.This bachelor thesis examines the concept of architectural quality with focus on beauty and itsvalue for office tenants. The ambition is to find out if beauty is a decisive factor in theselection of office and if there is a willingness to pay for it.The selected question is studied in a case study of Garnisonen where tenants, a propertyowner and an architect are interviewed, all with connection to the examination object.Garnisonen is well suited as a case study because it is Stockholm's largest office complexwith buildings from three different architectural eras. Tenants in the survey represent allarchitectural styles and have different industry affiliation.As a theoretical framework a literature study is presented where the importance of beauty forthe individual, the built environment and society are treated, and also how the office can beused for branding purposes. The interviewees? views of beauty and their opinions on beauty atwork in Garnisonen are presented in the results.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if it´s more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.

In recent years the development of mobile devices has made great progress and today they account for a large proportion of the internet usage. This trend poses new demands on web developers as more companies and product owners want to customize their services and products for this new market. In this study we examine the pros and cons of the strategies desktop-first and mobile-first in the development of adaptive interfaces for the web. The study aims to create guidelines for situations in which each strategy fits well. The purpose of the study is to create an understanding of how these strategies can help developers and product owners to develop adaptive interfaces based on different goals and objectives.

Syftet för den här undersökningen är att försöka se och belysa vad som utmärker verksamheten i en barngrupp på en mångkulturell förskola. Detta syfte har delats in i tre frågeställningar-     Vad har pedagogerna för pedagogiska tankar kring sin verksamhet?-     Hur arbetar pedagogerna med språk?-     Hur ser samarbetet mellan förskola och hem ut?Undersökningsmetoden för arbetet har varit kvalitativa intervjuer med fem pedagoger som arbetar med mångkulturella barngrupper.Resultaten jag har fått fram kring vad som utmärker sig under de olika frågeställningsrubrikerna visar att pedagogerna menar att de;-     arbetar mer konkret än i icke mångkulturella förskolor, och att de försöker vara mer närvarande i barnens lek, för att hjälpa barnen med sin tvåspråkighet;-     upplever att personal med annat modersmål än svenska är en stor tillgång i verksamheten, likväl som resursen modersmålspedagog, som finns i de rektorsområden jag gjort min undersökning i. De uppger även att de uppmuntrar barnen att använda olika språk i förskolan;-     tycker att samarbetet mellan förskolan och föräldrarna fungerar bra, och att föräldrarna är delaktiga i verksamheten. De poängterar även att kontakten med föräldrarna är viktig, och att man måste vara tydlig, då det kan vara språkförbistringar..

In January 2005 large forest areas in south Sweden were severely damaged by storm. This final thesis describes the work with creating an ecological and landscape-adapted regeneration plan for a severely storm damaged property in Kronobergs region in south Sweden. This regeneration plan, in difference to more regular plans, are focusing more on the owner?s use and goal?s for the property and seeing the property from a more comprehensive view in the regeneration process. Beside production and environmental values the plan also take in consideration other values as aesthetic, culture history, landscape picture and recreation values.

The relation between copyright and the right to privacy is complex and difficulties exist in balancing the rights. Copyright should not be limited. Therefore, to ensure the economic rights of the copyright owners, must the right to privacy instead be limited whenever the two rights collide.The implementation of IPRED into Swedish Law meant a vast change as private operators are able to request information concerning a suspected infringer before as well as during a proceeding concerning an infringement of intellectual property. The chosen implementation method goes beyond IPRED?s requirements and also sanctions a lower standard of proof to grant the requested information.