The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The purpose with this report is to give structure to the storage area betweenproduction and packaging at Spaljisten AB in Åseda. The purpose is also to givesuggestions for improvements of work tasks and thereby simplify and improve thematerial handling at the packing process.The background of the task is that Spaljisten AB is going to increase theirproduction and thereby they also need to increase the packing rate of theirproducts. They will manage this by installing a new automated packing line andincrease the efficiency of the old manual one. The theoretical background ismostly obtained from literature which contains relevant facts for our report.The storage area has been studied visually in order to search for improvements oftoday?s layout.

This master?s thesis report is a summary of the analysis performed together with ITAB Shop Concept located in Jönköping, Sweden. As a last element of the Master?s program at the School of Engineering, this 20 point level D thesis project has been the final work to bring my education to an end.ITAB Shop Concept expressed an aspiration that the Shop Counter Program B10/B11 should undergo an analysis to point out and possibly lead to improvement.Through interviews and data collection proposals for possible improvements has been drawn up and the analysis points out current deficiencies. By following the idea generation, proposals to solutions for every individual problem is presented.

The inhuman element in Djuna Barnes?s works has been widely acknowledged. So far the research has, however, concerned itself primarily with animality, thus neglecting the importance of things and thingliness in her texts. In this essay I outline a new way of approaching Barnes were things are taken into account as a vital element in her literary world, using theories on prostheses, fetishes and souvenirs. In Nightwood and four of the short stories, ?A Night Among the Horses?, ?Aller et Retour?, ?Cassation?, and ?The Grande Malade?, I examine clothing, interiors, collections, statues and dolls as objects that in different ways harbour meaning, dream, riddle, memory, history, longing and desire.

AbstractRunning an individual bookstore is not an easy task. And then to do it in a profitable way is even harder.In this study you will read about what matters to the profitability in a bookstore. There are several aspects of this but it may be of interest to know what is affecting most of a bookstore's profitability.These three theories were researched by examination of previous research. The theories were then compared to the empirical research of an individual bookstore. Developing the empirical research qualitative and quantitative data collection methods was used.

Usability is a way to study how good a website is which is what our research builds upon. On a mission from Liseberg our purpose is to find out if their website liseberg.se is good from a user?s perspective. Our way of carrying this out where grounded upon a qualitative study through observations and following interviews with a number of participants. By compositing tools of method we have started with the theories descriptions of usability tests and we have also used the theories to be able to reflect around and to understand the results from the tests.

Traditions are something that is very important to many people, Christmas is usually no exception. Christmas tree, Christmas ham, herring and candle lights are just as important as the advent candlestick. The advent candlestick help you get the Christmas feeling during the countdown. In this report the work with a new advent candlestick concept can be followed step by step.A lot of information was needed in the beginning. By doing some research, surveys and interviews the ground was established for further work.

Title: How to manage stress seen from a leadership perspective Authors: Lina Jonsson, Kristian Olsson, Mattias Olsson, Shabnam Tahajjod Supervisor: Marie Aurell Department: Department of Business Administration, IEM Course: Bachelor thesis in Business Administration, FEC 007 Question of issue: How can we understand stress managing at a workplace seen from a leadership perspective? Method: We have chosen a qualitative method for our thesis with inter-views as qualitative data collection. The interviews had a low grade of standardization. Result: On the basis of our question of issue we have drawn the con-clusion that it is important to create comfort at the workplace, that there are a safety and a feeling of handle the work tasks and that there is a plentiful information flow between managers and employees to manage to handle the workplace stress situa-tion..

The purpose of this essay is to study the crimes and punishments in the Roman army, how ancient authors describe this phenomenon and the differences between the authors descriptions. The results of the essay are that the authors mostly describe crimes such as mutiny and desertion. Ruffus is the only one who mentions and describes other types of crimes than mutiny and desertion, such as theft, rape and disobedience. The reason why there is a difference between Ruffus and the other authors are that Ruffus wrote a collection of laws in the Roman army but the other authors wrote biographies and histories and therefore they only mentioned the most dramatic thing that happened, such as a mutiny in the army for example..

This thesis is about how teachers in natural and social science integrate the upper secondary school library in their teaching and how they use it for their teaching. Literature in connection with the study is described. Qualitative interviews have been done with four teachers from each subject and with an upper secondary school librarian.The study has shown that there are differences between the teachers in social and natural science. One group, consisting of mainly teachers in social science, survey the library collection.They give the pupils suggestions of useful material and sometimes they take out material for the pupils, with help from the librarian. The other group, teachers in natural science, uses library tools, cooperates and discusses with the librarian how the pupils should work when they use the library.

The purpose of this bachelor thesis is to examine whether there exists a hegemonic relationship between librarians and users of libraries with a focus on the librarians point of view. The future of movies in the library is also going to be examined. Qualitative interviews were conducted and were examined for signs of hegemony and habitus according to the respective theories. The results of these interviews showed that librarians were in favor of user suggestions to improve the libraries collection. We found that there exists a hegemonic relationship in the libraries, but that it was subliminal and unwanted.

As a consumer often chooses product or service to satisfy the specific needs or desires. However, there is more often than not several brands that manufacture the same product, which means we also have to choose between these brands before we can calm our needs. This choice is usually an active decision. We choose a brand that we are familiar with, or a brand whose identity appeals to us. The brand thus has a major impact on both consumers' decision-making in connection with the purchase, but also for business success.

The purpose with our essay was:-          To study how personal assistants understand their occupation role.-          To describe the attitude of personal assistants to the right of self-determination of their care receivers. We have used a qualitative research method called phenomenografic. The empirical material was based on four interviews that served as the data collection methods. The interviewees were four women from two different municipalities of Middle Sweden. The interviewed personal assistants work with adult people who have mental disabilities. As a result we came up with eight categories which showed that personal assistants, despite some difficulties, perceive their careers as crucial for society?s well being. The phenomenon of self-determination was much easier to describe than to put to practice.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Mek Stans 07 is a machine developed for Tetra Pak in Lund as a 10p candidate theses project at Halmstad University. The commission behind the project involved development of a machine that punches holes in packages for the inspection division at Tetra Pak. The task for the machine was to facilitate the process of making openings for testing in the company?s other equipment. Researches on different methods of cutting, types of automatization and possible designs were made. To implement the project a design and construction from the base where chosen.