The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.

The aim of this Master?s thesis is to examine the librarians? perception of the users of children?s and young people?s literature. Questions posed in this study are: How are the librarians described according to appearance, personality and interaction with the users? How are the librarians described compared to former studies on the subject? Which perception can be seen, based on Douglas Rabers?s theory which describes the role the public libraries can take in the society? The study is based on content analysis. We have examined 15 descriptions of librarians in both picture books and literature for young adults, published between 1985 and 2006.

Purpose: To contribute to the understanding of the relationship between private labels and the retailer brand in grocery retailing. Methodology: We use structured interviews as a cross-sectional method for quantitative data collection. The existence of the relationship is tested through correlation analysis and regression analysis. Theoretical perspective: Perceived quality of private labels and of retailers are the main theoretical concepts for this thesis. Additionally, we introduce the concept of loyalty to show the benefits of a positive consumer image.

Abstract: The fashion industry is perhaps the most unpredictable one where change occurs very rapidly. In order to be attractive and interesting in this competitive industry, a brand must constantly be up to date and differentiated from other brands to attract the consumers. This has given rise to an increasing growth of brands that cooperate for marketing reasons and more specifically, clothing retailers that perform designer collaborations with exclusive designers to create limited collections.Studies describing the effects of those collaborations on the retailers brands are rare and especially from a consumer perspective. Since H&M has been a pioneer in designer collaborations and has done it more times and for more years than any other retailer we have conducted our study on their case. Our intention was to investigate how the designer collaborations have affected the brand equity and image of H&M, if the collaborations have increased the willingness to pay for H&M's other ranges and if they have affected H&M's ability to extend its brand to higher price segments, through an experimental study.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

This paper aims to derive the Black-Scholes equation for readers without advanced knowledge in finance and mathematics. To succeed, this paper contains a theoretical chapter in which concepts such as options, interest rate, differential equations and stochastic variable are explained. This paper also presents the theory of stochastic processes such as the Wiener process and Ito process. In the chapter on the Black-Scholes model the Ito process is used to describe price of shares and with the help of Ito's lemma Black-Scholes equation can be derived. In the paper, assumptions are listed that apply to the Black-Scholes model and then uses the Black-Scholes equation to calculate the price of a European call option.

This thesis analyzes the expected profitability in land based wind power plants. The expected profitability is calculated on the basis of a wind power project in Vartofta, Falköping. The information required to calculate the expected outcome is then concentrated to this project, which is in this thesis called project Näs. In project Näs they plan to build three wind power plants, with each an effect of 2 MWh. These wind power plants are very capital intensive investments with a long and uncertain payback time.

The number of products offered by retailers has increased immensely during the last two decades, which has resulted in an increase of naming decisions having to be made. The importance of product names has become more significant for retailers offering their products online, as these are more visible to the customer in comparison to products offered offline. Consequently, it is of great value for retailers to gain knowledge about how a product name affects the customers' perception of the product. The purpose of this study is to examine whether product names affect customers perception of the relevant products in the online environment. This has been illustrated by applying the following theories to the relevant product names; meaningful and meaningless brand names as well as concrete and abstract words.

The purpose of this study is to explore active after-school teacher?s perceptions of the concept of meaningful leisure time. The purpose of the study is also to investigate if the interpretations of meaningful leisure time affect the perception of their work roles and after-school teacher?s actual work in a leisure activity. The study also provides an insight into how afterschool teachers perceive their roles in general.

The purpose of this study is to examine a brand?s green marketing and its consumers? perception of it in order to compare these views. The idea is to find a potential gap and what effect it may have on the brand. A case study has therefore been made with the grocery market brand Coop with focus on organic food. The material used consists of texts from Coop?s website to represent their brand.

Uppsatsen behandlar relationen rum, verk och betraktare utifrån et verk av konstnären Olafur Eliasson. Undersökningen styrs av frågan om vilka fysiska faktorer som påverkar betraktaren i mötet med rummet och genom att studera verket Beauty (1993). Dessutom diskuteras Olafur Eliasson relation till betraktaren som en del av verket. Metoden har varit en kombination av litteraturstudier och fallstudie av verket Beauty som visades på AroS 2005. Grundläggande för hela undersökningen är ett receptionsteoretiskt perspektiv, där fokus är flyttat från verket till betraktaren.  De fysiska faktorer som anses påverka vår visuella perception är ljus, färg, form, rum och rörelse.

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

Uppsatsen handlar om den subjektivt upplevda tyngden i musik. Avsikten med arbetet har varit att härleda ljudets fysiska egenskaper ur upplevelsen av tyngd och rörelse, och på det viset klargöra samband, vilka kan underlätta för förståelse och omsättning av kunskaperna i en praktisk mixningssituation. Detta har undersökts genom en sammanställning av litteratur, genom vilken kunskap om perception, psykoakustik och teknik har ordnats. Intentionen var att knyta samman perceptionsteori och psykoakustik med ljudteknik, för att följa fenomenet från upplevelse till teknisk påverkan. Av resultaten framkommer att tonhöjd och tonstyrka är avgörande för tyngdupplevelsen, och att de i någon mån kan påverkas med samtliga processorer som behandlas i arbetet..