Uppsatsen avser att undersöka vilken företagsform som är mest fördelaktig ur skattesynpunkt, samt att undersöka om det uppstår några skattemässiga konsekvenser vid byte av företagsform.Uppsatsen bygger på kvalitativ och deduktiv metod. I uppsatsen används primärdata från semistrukturerade intervjuer med rådgivare samt företag. Sekundärdata har samlats in från litteratur samt artiklar som berör ämnet byte av företagsform. Resultatet av studien visade att aktiebolag är den skattemässigt mest förmånliga företagsformen om inkomsterna ligger över brytpunkten för statlig inkomstskatt. Kan företagen inte starta ett aktiebolag från början rekommenderar vi att de startar en enskild näringsverksamhet framför handelsbolag. Undersökningen visar att det vid bildandet främst var de civilrättsliga reglerna som hade betydelse och vid ombildningen var det däremot de skatterättsliga reglerna som var mest avgörande.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

En transportbo?rs a?r en elektronisk marknadsplats da?r transportsa?ljare kan annonsera ledig kapacitet till fo?rsa?ljning och transportko?pare kan ge fo?rfra?gningar pa? transporter. Na?r akto?rerna pa? transportbo?rsen har hittat en sa?lj- eller ko?pannons som passar deras behov sluter de avtal om en transport. Transportbo?rser underla?ttar fo?r transportsa?ljare att o?ka sina fyllnadsgrader samtidigt som den a?ven underla?ttar fo?r transportko?pare att hitta transporto?rer.

The main purpose of the culture is to serve people and represent the people's social will and freedom. Culture does not exist in a vacuum but shaped and framed by political and artistic structures that are not neutral, and this is why the artwork itself cannot be an independent business. The public function of art can be understood as a defense of the ideals of democracy. But today, when political power is often replaced by hegemony, the role of art and functions are changing. How these changes reflect to the identity, reality and truth of society? What political functions are fulfilled when art becomes ?public?? The issue of democracy is linked question of people?s power in a democratic society where power is legitimized in social space.

The municipality of Kalmar have a problem, how to reach and communicate with young people in Kalmar. In today?s changing media environment it gets more difficult to stand out and reach audience with messages and especially with the new forms of media that has revealed. Therefore, we have been commissioned to develop recommendations on how the municipality of Kalmar can communicate with young people in Kalmar.  The purpose with this study is to investigate which media channels young people in Kalmar use and their attitudes towards social media in particular. We wanted to find out how the municipality should communicate to reach them and what attitude youths have against the municipality in general.

The customer behavior is constantly changing along with the developement of new technical improvements. Together with knowledge and higher demands the physical store has received a viral competitor. Purpose: The purpose of this study is to examine the phenomenon e-commerce and how it has developed in recent years. The study will focus on identifying different success factors relevant for this field of interest. Furthermore the purpose is to analyze how relationships, service and value in the e-commerce sector and how they are connected to each other.

The purpose of this paper was to examine the inflation hedging capabilities of property shares. A common notion is that property is a good hedge against inflation. Indeed, positive correlations have been found for direct investments and inflation. However, property shares are generally perceived as a perverse inflation hedge. This discrepancy has often been quoted as evidence of property shares divergence from the development of the underlying property market.

AbstractThe object of this study has been to analyze how companies within the music industry can successfully market their artists, this due to the complexity of today?s marketing environment, where technology has rapidly changed the way of communicating, and therefore contributed to a highly competitive market. The vast change of technology has resulted in several possibilities as well as difficulties breaking through, what could be seen as, a media sorl. Our purpose has been to outdo how companies market, as well as which factors that are vital, for a successful promotion of their artists. To be able to carry out our aim, we have created one key question; How can companies within the music industry market their artist to make them reach success?We have used a qualitative research approach for this study, this to be able to generate more depth concerning the chosen topic.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Narratives about life-changing events like cancer have become more common in today?s society. The purpose of the present study was to investigate whether gender patterns in society can also be found in pathographies about cancer, and further to investigate how gender is expressed in these cancer related narratives. Questions were posed on characteristics of the autobiographical cancer narratives, how gender is constructed by the authors of these narratives, and what these narratives say about gender structures? liability to change in the individuals affected by this disease.

This essay is based on a mission from Anna Schibli, Director of Tourism at Solliden Palace. The thesis aims to investigate the image that Solliden Palace has, and the picture that local and regional tourist offices have of the Sollidens Castle brand and what position Solliden include in these markets. A total of six in-depth interviews with tourist offices, at local and regional level, has been carried out and an initial in-depth interview with Anna Schibli of Solliden Palace. The responses of the respondents have since been interpreted and processed based on an inductive approach, in order to interpret the image that Solliden Palace has. Scientific papers have been studied and analyzed in order to generate an explanation and understanding of the research area.

The aim of this paper was to explain protein degradation in silage and protein quality and biogenic amines in silage and their effects on the health of the dairy cows. After harvest-ing, the plant proteases degrade the proteins in the plant. The protein degrades to different fractions with different digestibilites in the rumen. Fraction A contains non- protein nitro-gen which is peptides, free amino acids and amines. True protein is in the fraction B and is further divided into three subfractions depending on their solubility.

Bakgrund: Börsen ger en möjlighet för företag att erhålla kapital och för placerare atttillgodogöra sig avkastning. Personer med insyn i det egna företaget, så kalladeinsiders, kan dock i egenskap av sin position inneha kurspåverkande information somövriga aktörer på marknaden inte har möjlighet att ta del av. Tidigare forskning harpåvisat att insiders utnyttjar denna informationsasymmetri för att på så sätt tillgodogörasig överavkastning.Syfte: Syftet med studien är att undersöka om insiders kan tillgodogöra sigöveravkastning genom handel med aktier på Nasdaq OMX. Vidare ämnar studienutröna eventuella skillnader i överavkastning beroende på företagsstorlek,transaktionsstorlek samt tidsperiod.Metod: I denna studie har en kvantitativ forskningsstrategi i form av en eventstudietillämpats. Studien har en deduktiv ansats och undersöker insidertransaktioner från 90företag på stockholmsbörsen under tidsperioden 2006-01-01 till 2011-12-31.

This thesis treats the question of how a political vision is given a concrete form. The Swedish government has defined a view of gender inequality. To change the subordination of women national goals have been established. These give guidelines to the different parts of the administration. The primary scope of this thesis is to analyse the conditions for the implementation of these goals in two parts of the administration, the county administrative board and the local municipal authority.

The purpose of this Master?s Thesis is to examine and describe how a wiki can be used in the information seeking education. We believe that the preconditions for education and learning are changing; technology and Internet has introduced new tools for the learning situation. To examine this we will describe how the wiki technology can be used in the information seeking education, describe how the goals of the information seeking education are reached when using a wiki and lastly investigate the school librarian?s pedagogical role in wiki-based education.