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.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

This two years master?s thesis takes interest in the concept of marketing related to the Children?s Library. The purposes have been to investigate the perception of marketing among a few librarians working at the Children?s Library in the Swedish region of Halland and further to analyse their perception of marketing in the daily work at the library. Eventually to analyse the consequences of these librarians approach to marketing related to their perception of the library?s mission.

Introduction: A complex interaction between muscles, tendons, bones, joints and nerves are required for optimal function of the human hand. It is known that an individual?s grip strength is vital for performance of physical demanding tasks such as strength training with free weights. Strength training including a thicker grip around the bar may enhance the strength of the grip in the athlete without other special routines for grip strength development. The purpose of this investigation was to examine the difference in performance in multiple repetitions in two strength training exercises using two different sizes on the bar, to look for correlations between grip strength of the subjects hand and the amount of repetitions executed with two different size of the bar and finally the correlation of hand size and the amount of repetitions executed with two different size of the bar.Method: 15 strength training men (23,9 ± 4,1 years), underwent measurements of hand size, maximum grip strength, 1 repetition maximum (1RM), a 80 % of 1RM weight strength test with two different  bar sizes.Results: The results from the present investigation indicates a 21,1 % reduction of 80 % of 1 RM weight performance in repetitions executed in the bench press with the thicker diameter of the bar and a 66,2 % reduction in repetitions executed with a 80 % of 1 RM weight in the lying bench row with the thicker diameter of the bar.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..

The purpose of this paper is to examine how seams in an interactive system should be managed. Seamsin this study refer to the boundaries that arise when users move between for example differentsoftware, products or positioning systems. These seams are a cornerstone of the relatively unexploredarea called seamful design, which is based on that users can avail highlighted seams through activeparticipation in the use of a system. To analyze this area, seamful design is applied to the developmentof an interface of a smoothie vending machine. This smoothie machine thus provides the analyzedinteractive system, which the research questions are applied to as well as answered by.

In this report a systematic working procedure for risk classification of processing equipment from a maintenance point of view is described. How this system has been worked out is also an important part of the report. The classification system is adapted for use in complex processing plants. Preemraff Göteborg has been subject for the underlying study and application of the system.The system aims to give a good overview of the maintenance related risks at the plant. Furthermore, the analysis result is a good motivation for the suggested maintenance activities and as motivation for extended or decreased maintenance resources in total.

This study investigates how performance management in primary schools can facilitate learning, relating to theories of efficient schools. This is done through a qualitative study of the performance management systems in two public primary schools in Sweden. The schools selected were similar in all major aspects, except pupil grades, where there was a clear difference between the schools. The analysis revealed differences in how the schools handled the process of management by objectives, the professional development of teachers as well as routines, rules, and policies. We conclude that having a rooted process for management by objectives, professional development of teachers, and clearly formalized values, gives a school a good foundation to support a pupil's learning and development..

Testosterone is a steroid and anabolic hormone found in all mammals. Previous research indicates that testosterone levels correlates with physical capacities related to physical performance. However, these studies refers only to men and boys. The aim of present study was therefore to investigate the potential relationship between body composition, strength, power and endurance capabilities in relation to blood levels of testosterone and DHEAS in young female football players. Seventeen female elite football (age: 15,4 ± 0,6, body mass: 57,2 ± 7,4kg, height 1,65 ±0,04m) players volunteered for the study.

In today?s fast growing and closely connected society, a reliable and energy efficient transportation system is more than ever desirable. Nowadays the significant part of the transportation sector?s energy demand is supplied by fossil fuels.Improving energy efficiency in combustion engines will result in reduction of fuel consumption and CO2 emissions. A modern internal combustion engine has an efficiency of 30-45 %, where the most energy loss occurs as result of heat losses in the exhaust and cooling systems.

En effektiv och lönsam logistik kan företag använda som en konkurrensfördel. Det gäller att hitta en balans mellan att exempelvis ge hög service till kunderna och samtidigt tvingas ta hänsyn till höga kostnader för lagerhållning. Denna uppsats syftar till att beskriva och analysera hur Peak Performance hanterar denna balans mellan logistikkostnader, kapitalbindning, leveransservice och miljö. Tre av dessa delar är hämtade från en modell av Lumsden (1998). Vi har därefter modifierat modellen och tillfört den fjärde komponenten, miljö.

Performance management innebär att rikta hela organisationens energi genom att sätta mål för medarbetare som ligger i linje med organisationens strategi. Genom att på detta sätt öka tydligheten kan organisationen förbättra prestationer och öka dess möjligheter för utveckling mot konkurrenskraftighet på kort och lång sikt.Ändamålet med denna uppsats var att genom två undersökningar kartlägga hur chefer respektive medarbetare upplever att arbeta med performance management och genom det och en litteraturstudie få en bild av begreppet. Kartläggningen gjordes med både enkäter till medarbetare och intervjuer med chefer. Från enkätsvaren framkom att respondenterna upplevde målen som motiverande och att det fanns en öppen dialog inom organisationen. Både hos medarbetarna och cheferna verkar det finnas en viss oklarhet kring begreppets syfte.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.