The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Mergers and Acuisitions are becoming increasingly common. This can be explained with the fact that the competition is increasing. Therefore many companies are forced to join other markets. This thesis inquires into the process of Mergers and Acqusitions when one company buys another company. The main focus is set on how three different banks handle the process of Mergers and Acqusitions and what results this leads to. These are: Kaupthing Bank, Nordea and Citibank.

In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren?t related to stock management. Through studying the whole of the company, we have identified reasons to why details aren?t in the stock.

The aim of this thesis is to study how the form of ownership affects the freedom within an artistic organization such as a museum or an art gallery. I have compared a publicly owned organization, Moderna Museet, with a privately owned organization, Magasin 3. The study is limited to only investigating the area of exhibition activities. A qualitative method has been chosen, and the empirics have mainly been collected through semi-structured interviews.The result shows that the form of ownership affects the freedom. Overall, one can conclude that the missions of the organizations look different, where the privately owned organization is given a greater freedom within their mission than the publicly owned organization.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

How do young adult students communicate through their smartphones today? Which applications and features do they choose? What motivates their choices for the various possible situations? In this paper we investigate which communication channels young adult students in Sweden use for private message communication in their smartphones, in what way they use the channels and why they choose specific channels for different types of communication. In Sweden today, there are numerous of different ways of communicate through smartphones. We have interviewed ten Swedish young adult students regarding their use. The results speaks for that SMS has proven to still be used very frequently, even though it has existed for many years and that there are plenty of other ways to communicate through private messages today.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

Abstract Thou there are much written about management, are there, according to Mintzberg no simple definitions regarding how managers should operate towards other co-workers or employees. This essay outlines a perspective for study of managers, from an employees point of view. The study was preformed at one private company, and the empirical data was gathered from five employees. The methodological approach contained qualitative methods based on semi-structured interviews. By using this method, a deeper understanding regarding the questions was desired.

This is a study on the outcome of the Swedish Forest Agency´s mission to provide individual advice to private land owners about precommercial thinning. The study was conducted in Sala municipality and included forest owners that had received private individual advice from a Swedish Forest Agency consultant as well as forest owners that had not received individual advice. One of the central issues was to make comparisons between these two groups. The survey was carried out by telephone interviews combined with a smaller field study. The questions were designed to provide information about to what degree the forest owners had been affected by the advice and if there had been a change in the way in which precommercial thinning was performed. In terms of the amount of precommercial thinning that had been carried out, no statistically significant differences were found between the two groups.

The purpose of this paper is to investigate and analyse the private researchers encounter with the Royal Library, national library of Sweden. The main focus is on answering the two questions: who is the private researcher and what is his/her impression of the Royal Library? These questions are answered from the vantage point of the following theoretical perspectives: library anxiety, Bourdieu, library architecture, gender studies and service management. The methods used are qualitative interviews, and textual analysis using the printout of these taped interviews along with notes and an earlier user study as material. The conclusions are that barriers with staff is the most frequent factor of library anxiety in the private researcher at the Royal Library, and mechanical barriers the least frequent.

AbstractThe purpose of this paper is to examine how the religious education is implemented in junior and grammar school. As a base for my examination I used two private schools and two municipal schools. My main goal was to get a better view of the content of the education, the treatment of the students and the conditions for the students to get a greater understanding and respect for others? religious beliefs and opinions through education. To reach this goal I did interviews and field studies which means that the paper has a qualitative approach.The examination showed clearly that the private schools spend a lot more education time on their respective religions while the municipal schools have a more comprehensive education.