1998 års företagsskatteutredning föreslår i SOU 2001:11 att beskattningen av kapitalvinster på företagsägda näringsandelar (BKN) avskaffas. Denna uppsats behandlar frågan om hur ett sådant avskaffande skulle påverka de s.k. fåmansföretagsreglerna i IL 57 kap. I uppsatsen visar jag att de nuvarande reglerna i IL 57 kap. inte skulle förmå uppfylla deras syfte vid ett eventuellt avskaffande av BKN.

This thesis aims to find a more cost effective model for purchasing and logistics at asmall company. The studied company is a BMX (bicycle motocross) and MTB(mountain bike) retailer. The questions to be answered are: How large parties shouldbe ordered and what mode of transportation is to be used? A literature orientation ofthe field was followed by visits to the company, obtaining information from twodifferent logistics companies and interviews of four other companies in the sameindustry. The study shows that it´s difficult to develop an optimum order quantity fora small company since there often are other factors affecting how large amountshould be ordered.

The fact that a duty of loyalty within the Swedish company law exists should be regarded as indisputable according to the Swedish doctrine, but its content and scope is however more severe identified. As the duty of loyalty is not regulated in the ABL and the fact that there are not many precedents in this area, means that it is difficult to know the boundaries of the company management´s duty of loyalty. It is also unclear whether the company management´s duty of loyalty to the company also is targeting the shareholders. It is this issue that we intend to discuss in the final chapter of this thesis. In order to answer our questions, we will in chapter two to six give an account of the foundation of the duty of loyalty and thereafter describe the management's duty of loyalty to the company.

In modern society in terms of economics and environmental impact, it is important to ensure that a company is as energy efficient as possible to reduce the amount of energy used. About 10 TWh of electricity used annually to pump drives in Swedish industry. Therefore, pumping system has great potential for energy savings.The objective of this report was to determine how much energy and money that can be saved with the insertion of variable speed drive to six pumps on Bleach plant 4 in Skutskär Mill. The work was performed with electrical measurements during one week, analysis of pump curves and the compilation of production data over a year.The results show that four of these six pumps were profitable and yielded an annual saving of 1172 MWh of electricity and 560 000 SEK. With an economic lifetime of 10 years and a discount rate of 6.8% the final result for the entire life-cycle savings became 3 355 000 SEK.

Background: The meeting industry has had undergone a extensive changes due to a number of factors. The globalization has meant that supply increases and congress organizers have more options to choose from. Development in communications, for instance internet, means that meetings can take place without a physical presence. Congress organizers as clients have also changes. Stockholm as position as a leading city to hold congresses in has also changed for the worse, in 2006 Stockholm dropped of the top-10 list.

Aim: The aim of this study is to understand why people have changed their preferred community over time. What are the main factors when changing to a new one?Method/material: The method has consisted of personal interviews with six different people in the ages between 20-22 and of different gender. The main material that has been used in this essay is the theory of Uses and Gratifications as explained by Denis McQuail, the theory of Convergence culture by Henry Jenkins and the theory about Communites of Practice by Etienne Wenger.Main results: This study shows a heavy affection that the use of communities often centers round the people around the community, rather than the functions that the communities themselves provides. Having people that you know on the community you choose is a vital part for people or at least having the support of other people and changing to another community at the same time.

The purpose of this study is to examine senior high school students? strategies and reasoning when solving mathematical problems and make a review of the concept problem solving. The purpose is also to examine if the students? choice of strategies are influenced when their mathematical knowledge is improved.The study was conducted in two science classes at a senior high school. All the students were asked to individually solve two mathematical problems.

Projektet har berört att ta fram en designlösning för att integrera chatt i kommunikationssystemet Briteback. Detta genom att undersöka vilka funktioner för chatt som är vanligast i befintliga chattsystem. En kravspecifikation för designlösningen har tagits fram genom en konkurrensgenomgång och resulterade efter revidering i fem kategorier med funktioner; direkta meddelanden, privata grupper, kanaler, filer och allmänt. Skisser gjordes för desktopversion och mobilversion, sedan renskrevs designförslagen i programmet PowerPoint. Designförslaget berörde huvudkoncepten direkta meddelanden, privata grupper, kanaler och extern chatt.

Background: The meeting industry has had undergone a extensive changes due to a number of factors. The globalization has meant that supply increases and congress organizers have more options to choose from. Development in communications, for instance internet, means that meetings can take place without a physical presence. Congress organizers as clients have also changes. Stockholm as position as a leading city to hold congresses in has also changed for the worse, in 2006 Stockholm dropped of the top-10 list.

Private labels have been increasing a lot during the last 30 years. The reason is great margins and it also works as an aid to build a store's brand. The problem is that private labels take market shares from national brands. Retailers need to have a good mix between these products and adopting category management without being influenced by opportunism, which can lower the profitability of a category. The purpose of this study is to examine and describe how private labels are prioritized in the category edible fat.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

In this paper we have studied how young adults read news on the internet. The purpose was to seehow the consumers of news were irritated by the adverts on news sites depending on whichplatform they used, a computer or an portable reading device of the brand Apple iPad. Observationsand surveys were conducted on ten people. The news sites we used for this study were www.SvD.seand www.expressen.se. The result show that a majority experienced that their news consumptionwere irritated by advertising, mostly on Expressen's news site because it wasn't perceived asforeseeable..

Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.

By studying literature concerning design, didactics and reflection, and complementing those explorations with interviews with experienced design educators, this thesis challenges the idea of aesthetic media education being purely aesthetic in its characteristics. Drawing from their own experiences as a media aesthetics educator and an industrial designer, the two authors argue that the work flow used within most fields of design, commonly known as the design process, might provide a suitable didactic alternative to a field of education lacking relevant methodology. The literature study offers a better understanding of the design process and how it may be defined and viewed within an educational context. The interviews provide a more practical insight into the world of design education. The result shows that the design process as a didactical method theoretically offers both elements of critical thinking as well as direction and frames for students lacking aesthetic and artistic experience.

Swedish beef production has during the past year decreased while the consumption has increased. It´s imported beef that takes market shares. The purpose with this degreeproject is to investigate if the restaurants in Sweden are using imported or Swedish beef and the reason for their choice. The purpose is to find out if there is something the Swedish beef producers can change to increase Swedish beef in restaurants. My expectation is that the demand for Swedish beef will increase in restaurant and later even among consumers. I have interviewed ten chiefs in different restaurants and asked them the following questions: Is it the price, quality or something else that influences your choise? Does it matter to their customers if they serve Swedish or imported beef? How is the marketing of Swedish beef? It appeared both Swedish and imported beef on the restaurants.