Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

The purpose of this study was to analyze two local tourism related organizations in Umeå and how they used the marketing method Storytelling. The aim of this study was to examine what kind of stories the tourism related organizations were using, what these stories said in a direct, or in-direct way and how the reception was of the stories and the destinations. A qualitative study in the form of a discourse analysis based on Laclau and Mouffe's view on discourse analysis was conducted. The results of this study shows that storytelling is more effective when it is incorporated in the whole destination/organization when it comes to tourism related organizations and destinations. It also shows that storytelling in itself isn't only an innocent and positive tool and can cause negative feelings if used wrongly for an organization/destination.

AbstractTitle: From old rightwing-ghost to the new labour party ? The new conservatives political communication during the Swedish election 2006Authors: Pontus CarestenAim: The aim of the essay is to study how the conservative party communicated during the election campaign in 2006. I wish to find out how political parties work in todays society and how the communication has changed over time. To get relevant results I will also see how the theories and empirics interact. The purpose is further to illustrate the new conservatives? campaign work from a senders point of view.Method/Material: I have chosen a qualitative method which consists of three interviews with relevant key persons.

The behaviour of consumers has changed rapidly during the last decade, and a healthy lifestyle and an environmental mindset has become part of everyday life. This is also something that has become prominent in the supermarkets, where the organic products are increasingly winning shelf space. Several consumer behaviour studies have shown that the attitudes towards organic products and labels are predominantly positive. According to traditional marketing theory, these kind of attitudes should affect consumers? purchase intentions in a positive manner, as well as the actual purchase behavior.

According to Nosti (2012) banks target youths to find new customers by giving them special offers such as debit cards from a relatively early age. However, Moschis and Churchill (1979) point out that age can affect the level of knowledge in the consumer. Therefore, this essay focuses on youths as consumers. Specifically, youths? awareness of security risks in using bank tools such as debit cards or internet banks was studied.

The essay examines through semi-structured interviews the experiences of overcrowded housing, as they are portrayed through the eyes of children aged 8 ? 14. Overcrowded housing has an effect on children?s school performance, general health and is often linked to less capacity for normal social consumption. Yet there seems to be little done in terms of interrogating children about how they perceive their situation here and now.

The sites I visit turned into routines a long time ago. Everywhere someone has decided what should be there and what will not fit. I retreat into my daydreams, away from everyday life. A longing for something different, something wonderful. I decided to go where I've never been, searching for something unknown.

This thesis examines the effects of the Swedish school reforms that took place in the early 1990?s. Theories such as Principal-Agent, Stewardship and Lipsky?s street-level bureaucracy are discussed as well as New Public Management (NPM). These reforms were heavily influenced by NPM, causing an increased level of street-level bureaucracy, and according to Principal-Agent theory some outcomes could have been predicted.

Background: The consumers of today have the possibility to choose from a wide range of products and services. Consequently, the ability to differentiate the products is essential for the brand owners. If a brand owner does not manage to differentiate its product, it can be difficult to make the consumers realise the benefits of the product and convince them to buy it. One way to differentiate the product is to create a distinguished brand identity. However, it is not enough to create a strong brand identity, the brand owner must also be capable of communicating the brand identity successfully.

Bakgrund: Det är intressenterna som tillsammans samskapar platsvarumärket, dock har invånarnas betydelse i sammanhanget hittills inte uppmärksammats. Relationen mellan Kalmar kommun och invånarna påverkar platsens kultur, image och platsidentitet. Dessa element är sammanvävda och utgör platsvarumärket, vilket innebär att varumärkning bör ses som en dynamisk företeelse. Kalmar kommun saknar dock riktlinjer över hur de ska involvera invånarna i varumärkesarbetet, så att de tillsammans kan forma och förmedla ett attraktivt Kalmar. Syfte: Syftet med denna uppsats är dels att undersöka hur invånarna kan relateras till platsens kultur, platsidentitet och image, vilka utgör platsvarumärket. Dels att föreslå riktlinjer gällande hur Kalmar kommun ska involvera invånarna i kommunens varumärkesarbete. Metod: Studien bygger på fallstudie av Kalmar kommuns varumärkesarbete.

Since several lifestyle diseases are associated with obesity much research is carried out within the area. Researchers have found that oxidation of fatty acids within the body?s cells may give rise to peripheral signals which regulate food intake, but it is still unclear where such a mechanism takes place. Although much evidence suggests that it is the hepatocytes in the liver that send signals regulating food intake, some researchers have begun to question this theory. Instead they argue that the mechanism takes place within the enterocytes since they are well localised in the gut for such assignment.

Vårt uppsats undersöker hur en betalning kopplad till viral marknadsföring skulle påverka ungdomars attityd gentemot en sådan kampanj. Vi har utgått ifrån en kvalitativ metod iform av fokusgrupper och semistrukturerade intervjuer. Den största fokusen ligger på fokusgrupperna..

The purpose of this essay was to examine and shed light on bullying as a groupprocess, a social phenomenon taking place in a school setting, to increase the understanding of the phenomenon. A theoretical overview of the litterature on bullying was made to investigate bullying and to give the reader a view of the researchfield. A total of 77 articles was studied. With the intention of studying bullying from a groupsychology perspective a metaanalysis was performed discussing groupphenomenon such as rolebehavior, responsibility, cohesiveness and norms in comparison to bullying episodes.Stemming from this analysis the question whether bullying can be view as a response to groupthink emerged. This question also constituted the secondary aim of this thesis.

The purpose of this essay was to find conceivable marketing- and business strategies that can be combined with a company?s lifestyle.This essay is dependent on a number of interviews with the owner of a maternity clothing trademark, PROUD. PROUD is a new company that has many different options concerning expansion, trademark and its existing and future products and also the knowledge regarding the client?s attitude towards PROUD.The authors of this essay believe that the trademark should represent a lifestyle. For a company to be able to deliver, it has to understand what the future clients want and need.

Abstract Semester and year: Spring, 2008Writers: Victor Andersson and Filip ForslundTutor: Thomas HelgessonProgram: Marketing program, Halmstad University - School of Business and EngineeringTitle: Differentiation from a consumer perspective - How important is differentiation from a consumer?s perspektive when choosing a residence? Presentation of problem: How important is differentiation from a consumer?s perspective when choosing a residence?Purpose: The purpose is on basis from previous theories on the subject to describe what kind of differentiating that from a consumerperspective is the most important when choosing a residence. Key words: Differentiation, brand, apartment market Methodology: This thesis is built on an qualitative method, where eight open individual interviews have been made. Our choice of respondents was based on what kind of respondents that could give us the most accurate information on the subject which we based on relevant variables. Theory: The framing of the theories is based on a marketing perspective within the area of differentiating and focuses on how companies use different tools to differentiate their offer to create competitive advantages.