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.

Course: Degree project in logistics, 4FE05E, spring 2013Author: Maria WennbergSupervisor: Petra AnderssonExaminer: Helena ForslundTitle: Standardization and improvement of the outbound process execution Background: Transportation represents a critical part of companies? logistics. Special management and control is needed when using a third party logistics. Balco uses a third party logistics for their deliveries of balcony parts and before it takes place the outbound process is executed. Currently, Balco experience difficulties with the process? many ways to be performed by the project managers and logistics department.

In Sweden prostitution is by many considered to be a social problem that primarily affects women. To counteract prostitution is a political priority and as a result the purchase of sexual services is prohibited by law. Since the law that prohibits the purchase of sexual services entered into force it has been continuously debated and widely disputed. The aim of this thesis is to compare the image of prostitution found in the travaux préparatoires of the law with four sex workers? view of the phenomenon.

For many years, sugar beets have been the most profitable crop for farmers with suitable growing prerequisites. During year 2007 when the grain prices increased and the EU reform decreased the payment for sugarbeets, it was no longer obvious to grow sugar beets in the crop sequence. With the latest agricultural reform in mind, farming has turned to a more open market and that is important for the independent farmer to adjust to the prevailing market presumptions. In the theory, scientists distinguish between unique and repetitive decisions. Unique decisions can be described as decisions made ones or not often. The opposite, repetitive decisions are decisons that have been made several times before.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

The European Union is seen as democratic, and one of the criteria for a democratic decision process is that it must be fully transparent for the citizens. That is the only way for them to make their own decisions about political issues, and it is only possible as long as the citizens have access to relevant and reliable information. However, this is not always the case within the European Union, since it is often difficult to get a hold of different documents of the institutions, and since the civil servants to a great extent are forbidden to give away any information..

Ever since its conceptual birth, the questioning of consequences due to the implementation of ideas from the reformation doctrine, called New Public Management, has been a common occurance among those who have dedicated themselves to research in superior methods of Public Administration. What this thesis aims to do is shed light upon what value-conflicts may occur within public administration organisations when they begin to idealize the rationalization of economic issues. The goal of this thesis will be fulfilled through the creation of two ideal types of public administration that exist in opposition to each other. These two ideal types will show two different views on how decision-making and organisation will be managed in their respective sectors. By doing this, there will be clarification as to what conflicting values arise with the implementation of ideas taken from New Public Management, as well as defining the fundamental difference between which ethical decision model is used..

This paper aims to shine a light on the challenges connected to the implementation of a process focused way of thinking in a public service organization. To this we have conducted a series of qualitative interviews, primarily from participants of a university driven project. The project aims to teach decision making employees of public service organizations how to use process modeling techniques to increase their efficiency. We have also interviewed the teachers who have taught the courses included in the project. As a final point of view we have also interviewed a researcher and IT consultants to compare novice users with experienced users of process modeling techniques.

The purpose of this master thesis is to examine some information aspects of decision-making in Swedish municipal committees. Which are the information needs and how do they emerge? How is the needed information sought and received and which are the sources? How do the members of the committees use information when making decisions? To answer these questions qualitative interviews were conducted with four politicians (two chairpersons representing the political majority and two vice-chairpersons representing the opposition) and three officials in a municipality with a population of about 50 000. The politicians were interviewed in capacity of decision-makers, whereas the officials from the local administration are of interest through their decision-supportive role, which includes providing of reports and other information. The examination indicates that even if the conditions to some extent differ between the committees, the administration is highly influential: Notions and proposals about action may come from inhabitants, organizations, politicians etc., but are handled by the administration, which often is the problem formulating actor, through which the informational needs nearly always are canalized.

The aim of this study is to increase the knowledge and understanding of the early process of socialization and its influence on the choices in life, with the example taken from the agricultural family. The question is considering how the process of socialization within an agricultural family has influenced on the choices in life of four women. A qualitative method with a hermeneutic, phenomenologic perspective is applied and four interviews have been done with women who all grew up in an agricultural family. The results have been analysed through social constructive-, psychodynamic-, attachment- and cognitive theory. The results indicate that socialization is a complex process.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

The subject of this bachelors degree project is an interior layout for road ambulances.Landstinget Västernorrland (LVN) wanted a layout concept that would be used to com- municate their design intentions to the ambulance producers during their purchase process.Designing ambulance interiors is an extremely complex process since there so many fac- tors to take into consideration. It ?s not just about taking the equipment and place it where there is space left in the cabin. You have to start with the user in focus and the tasks that are to be performed in the ambulance environment.It ishard to find design solutions that will fit 100% of the ambulance personnel?s working routines for 100% of the tasks.

The present study examines the demolition of a house on Hammarkulletorget in 1996 and the discourse of Hammarkullen, Gothenburg(Sweden), drawn from the perspective of historicization [?historisering?]. I have examined how the past played role inpresentations of Hammarkullen and how the past affected the decision to demolish a house. By examining which role the neighbourhood?spast time played in the perception of the neighbourhood, the thesis aims at providing a better understanding of howthe past can influence and legitimize major changes in the urban environment.In the early 1980s the image of Hammarkullen as a victim of negative publicity is established and this reputation lives beyond thesimplistic and negative descriptions themselfs.

AbstractNowadays, companies and organizations manage large amounts of data to be used as support in decision making. A good solution for data management is in the form of data warehouses. A data warehouse is used to gather information from multiple sources within a company and arrange the information in a way that makes it easy to retrieve and analyze. Designing a data warehouse is not a simple task. The study herein will focus on what a data warehouse is and how the ETL process is used for data storage in the data warehouse. ETL stands for Extract, Transform and Load and is the process that retrieves data, transforms it and finally loads it into the data warehouse.

Over the last 25 year IT development has greatly influenced the waycompanies are managed, the tremendous growth in the information society has made a huge amount of information extremely accessible. This has resulted in the problem of information overload where the large amount of information can affect the quality of a decision basis collected by a controller.The purpose of the study is to examine how a controller is affected by information overload and how this influences the decision basis. We intend to highlight the important elements to represent a high quality of information.A survey was conducted through a case study within a global affiliated company in the packaging industry. An adductive approach has been applied with a qualitative research method. Collected empirical material from interviews has been put into relation with existing theories.The case study indicates that there is no relationship between the problem of information overload and flawed decision basis.