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.

Vehicle simulators are becoming more common in vehicle industries. Company earns lot of money on simulations instead of real tests. Real tests are necessary but not made so extensively as before.In this thesis the building of an vehice simulator will be described and a comparison between three different cruise controls. The three cruise controls are PI-regulator, a regulator who regulates after positions in the terrain and a MPC-regulator. The reason for choosing this three is to see the difference between simple regulation and more complex regulation with respect to fuel consumption, travel time and complexity.The vehicle simulator is made in Matlab/Simulink, Visual Studio and Open Scene Graph.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Problem: When opening a newspaper today there is a good chance that the headlines have something to do with recent developments in the global climate debate. This development is forcing companies to take action. The problem for many companies, including Thule, is that they are unaware of the environmental work conducted throughout their value chain and also what they need to do to become green. Thule, a company with a strong focus on profitability and growth, will not make environmental issues a part of their core strategy unless it can be shown that economic incentives exist. With this thesis we will try to build a case that will help Thule, and also other companies, see the possibilities a green venture brings with it.

This thesis constitutes a long term (100 year) ecological landscape management plan for the estate Götebo 1:5. The estate is situated close to Gothenburg and is owned by Skogssällskapet. The planning has been made by dividing the estate into different areas (zones). In each zone one of the goals nature conservation, recreation or economical yield has been prioritized. Nature conservation is one of the main goals for the forest management plan.

The Real estate company Ihus is facing an expansion of its comfort cooling in Noatun,Uppsala, to provide the buildings in the block with cooling. The buildings in Noatunare mainly used for office premises, where the requirements for an accepted indoorclimate is great. However, it?s uncertain whether Ihus should continue, as currently,producing comfort cooling by themselves using a compressor chiller, or if they shouldconnect themselves to Vattenfall?s district cooling net.The purpose of this report is to examine which technique of cooling is best suited forIhus and their buildings in Noatun. It should also work as a guideline for othercompanies facing the same problem as Ihus.

En av de största affärerna vi gör i livet är förmodligen då vi köper bostad. Idag råder det en relativt hård konkurrens bland både fastighetsmäklarföretag och fastighetsmäklare. Det gäller därför att leverera tjänsten bättre än konkurrenterna, för att kunna bli ett framgångsrikt fastighetsmäklarföretag på dagens marknad. Ett lyckat koncept kan då vara word-of-mouth, det vill säga rekommendationer. Studier visar att rekommendationer påverkas av kundlojaliteten som i sin tur påverkas av kvaliteten som tjänsten erbjuder, tillfredställelsen kunden känner samt kundnyttan.

The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Background: The business market today is characterized by tough competition amongst the competitors to capture consumers? interest and money. One marketing tool companies can use to achieve this is the company?s image. The customer buys not only a product, but also the image that the company or the product is associated with.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Through a case study at an IT company we have attempted to ascertain how a company's organizational culture affects its designers' way of working. By examining what ?type? of designers the employees are and how this is reflected in their work, we hope to have correctly determined what their organizational culture looks like and thereby have achieved a plausible result in our study.Aside from two interviews with the company's CEO, we also performed eight observations at the company, where we tried to blend in with the employees, to better determine their way of working together.We have found that the designers' trust in their own instincts has led them to rarely act on feedback from clients ? they only pick out the proposals which have a ?mainstream? potential. We have also discovered that their design approach is something they don't feel inclined to discuss amongst themselves. As it is often ?indescribable?, they go with their intuition and unspoken design conventions..

Många hus från miljonprogrammet är idag i behov av flera större renoveringsåtgärder. Husen från miljonprogrammet har betydligt högre energiförbrukning än vad dagens byggkrav tillåter, och med nya mål från bland annat EU och Sveriges regering som snart träder i kraft, är det viktigt att något görs åt dessa energislukande byggnader. Syftet med rapporten är att jämföra ett renoveringsalternativ med ett nybyggnationsalternativ ur en ekonomisk- samt ur en energisynpunkt. Målet är att föreslå det mest lönsamma alternativet. För att nå målet kommer program som Revit Architecture, IDA ICE och BidCon användas samt litteraturstudier.

Uppsatsens titel: Penningmängd och huspriser - Finns det något samband?Ämne: Företagsekonomi, Kandidatuppsats, 15 hpInlämningsdatum: 2009 ? 05 ? 29Författare: Gunnar Levin, Viktor SundlingHandledare: Sven-Ola CarlssonNyckelord: Penningmängd, Huspriser, Kointegration, M3, Fastigheter, FASTPI, KvantitetsteorinSyfte: Syftet med uppsatsen är att genom statistiska tester beskriva sambandet mellan penningmängdens utveckling och småhusfastigheters prisutveckling. Vi vill även försöka förklara ett eventuellt samband med kvantitetsteorin.Tillvägagångssätt: I denna uppsats har vi genom att fastställa ett kointegrationssamband mellan tidsserievariabler kunnat genomföra en regressionsanalys mellan penningmängdsutvecklingen och prisutvecklingen för småhus avsedda för permanent boende.Slutsatser: Vi har funnit ett långsiktigt samband mellan utvecklingen i penningmängden uttryckt som M3 och prisutvecklingen för småhus avsedda för permanent boende. Sambandet mellan M3 och fastighetsprisindex för småhus kan förklaras med kvantitetsteorin..

The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.