The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Background: One of the main concerns related to medical therapy is non-compliance to drugs. More than half of all patients do not comply with prescribed medication. Non-compliance to drug therapy leads to unnecessary suffering for the patient and there are no easy solutions to the problem. In order to create understanding for the individual patient it is important that medical staffs are enlightened on the existing problems concerning this matter. Purpose: To describe factors that effect compliance to drug prescription.

In the last decades, lean production has proven to be one of the most important organizational paradigms in manufacturing. The lean concept has also spread into the service industry where it is applied within a range of different areas. The wide applicability of lean principles has spurred the authors of this study to apply the principles in the context of the operations of a Swedish remand prison. The thesis examines the process a client of the remand prison Häktet Kronoberg goes through from the time of arrest until he/she is released or convicted and transferred to jail. Based on lean tools and principles, the thesis maps and analyses this process.

AbstractPurpose:The purpose of the study is to describe the internationalization process of one firm when in a country culturally diverse from the firm?s original market.Methodology/approach:The study is a single case study which examines one firm?s internationalization process when entering the Chinese market. The approach has been an empiric interaction between empirical and theoretical data.Findings:The theory of the Uppsala model was applied to the case-company to test the model?s completeness. The authors found weaknesses and added three more aspects to the model.

Chemotherapy is one of the most important methods of treatment available today for the treatment of neoplastic diseases and gives many patients an increased quality of life and a prolonged survival time (McKnight, 2003). The object of this study was to find out more about owners? views on and experiences of chemotherapy of dogs when it comes to for example quality of life, side effects and if they would make the same decision and treats their dog again in the future. A questionnaire was in the spring of 2009 sent out to the owners of 100 dogs that had been treated with chemotherapy for neoplastic diseases at Universitetsdjursjukhuset, Sveriges Lantbruksuniversitet (SLU) in Uppsala between 2002 and 2008. The response rate was 67 %.

With many different elective courses to choose between, a lot of students  experience anxiety over deciding which courses to study next semester. The  choice of a specific course can have a big impact on the students future studies  and/or employment. Therefore the anxiety is justified. At the same time the  number of students applying for a course often vary from year to year. This  creates issues for the responsible teachers because of the ever-changing  resource requirements.There are several different theories on decision making, addressing the  different time related states as well as the different habitual styles.

This study focuses on a specific organization of a Security Operations Center (SOC) as a case studyto first identify specific challenges related to the work process, preceding with identifying whichprinciples from various process models, such as agile and traditional methodologies from softwaredevelopment companies, can be implemented. Initially, the study presents relevant research on agile and traditional process models as well asresearch on SOC. Subsequently, six semi-structured interviews are planned and conducted withemployees within a specific SOC-type organization to identify the current work process and thechallenges affecting the organization?s work process. The results of this study indicate a description of the current work process in the organization aswell as a variety of challenges related to technical and organizational issues.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Gardens from the first decades of the 20th century are often described as seen from a sublime ownership perspective. It may be artists, authors or some other intellectuals, they are all attributed as creators of the referred estate. As far as practically oriented gardeners, constructors or garden consultants are mentioned, they are consequently seen as the mere instruments for carrying out the intentions of the actual owners. Referring to those circumstances it is however well worth notifying that all properties, and in particular the gardens belonging to it, are submitted to a constant change. For anyone acquainted with garden work, it is quite obvious that the gardens vitality is closely related to the ongoing design process, by which form and content are created and re-created.

The creation of Region Skåne, and the transfer of the development responsibility from the national administrative country board (Länsstyrelsen) has given the state new challenges. New structures have grown between Region and State, and also between different municipalities. These can be characterized as Policy-networks, and the goal of this study is to analyze the planning process of the regional infrastructure with these theories.This is a qualitative study of the infrastructure process in Skåne, and the actors that acts within this process. It has been studied with the eyes of the theories of Governance and Policy-networks. The main method to collect material has been through interviews with different actors within the process, and very little written material has been used.

AbstractThis bachelor?s thesis at the Department of Production Engineering at the Royal Institute of Technology in Stockholm deals with the subject of automated metrology. The degree of automation of tasks within production has been a growing trend but the measurement of quality has not followed the same trend. The main thesis follows:What incentives are there to automate the measurement of quality in production?What factors are crucial and why are not all metrology automated?The thesis comes along with a number of sub-queries and delimitations.The working method includes both theoretical and empirical studies.

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

The acquisition process as an object for research and empirical studies have increased in importance during the past decade. The purpose of this thesis is to investigate this process further. This was done by reviewing previous research covering the area of mergers and acquisitions. Seven key factors that should be considered in an acquisition process emerged; acquisition project management, planning, communication between the acquirer and the potential target, goal alignment within management, company-cultures, a trade-off between a certain speed in integrating the companies and consideration of the employees, and finally the follow-up. These factors have been shown to increase the likelihood of value creation in acquisitions.

The relationship between the government and organised interest in Sweden has changed. Formally considered as a good example of a corporatist state the country during the last 15 years or so experienced a more pluralistic system. This thesis is a qualitative study which discusses how interest groups seek to influence decision makers and policy thru lobbying and public opinion. It also examines how interest groups work with advertising and public relations in a changed climate of mass media. The main method of gathering material has been done thru interviews of representatives of different interest groups.The results of the study paint a picture where the interviewed organizations experience a vast competition in communication and information.