När en tillgång tas ut ur en näringsverksamhet utan att marknadsmässigt vederlag har erlagts presumeras en beskattningsåtgärd. Huvudregeln är då att beskattning skall ske som om tillgången har avyttrats för ett pris som motsvarar marknadsvärdet. Detta innebär att överlåtaren kan komma att uttagsbeskattas för skillnadsbeloppet mellan marknadsvärdet och det eventuella vederlaget. Det är dock en allmän uppfattning att affärsmässigt välmotiverade omstruktureringar skall kunna ske utan att detta utlöser någon omedelbar beskattning. Därmed kan uttagsbeskattning underlåtas om förutsättningarna för en underprisöverlåtelse är uppfyllda.

This project aims to explore how to create a working concept-based flower shop visual identity, with focus on brandig, eco-branding and visual communication. My main question is: How do I create effective visual communication for an ecological flower shop? The results of this thesis are that there are things to consider when creating a visual identity with an ecological concept. The most important question is if there is any benefit for your company to go green, otherwise positioning of your company will be hard. What I realized during the design part of my project was that if I use the methods described in this thesis and consequently applying my choices after the flower shops identifying words, a working concept-based visual identity will be possible to create..

I den här rapporten utvärderas ett antal olika collaborative filtering algoritmer för att ta reda på vilken av dess som lämpar sig bäst för att implementera åt PlanEatSmile i en PHP/MySQL-miljö. Målet är att hitta en algoritm som klarar av att skapa rekommendationer i realtid och med hög precision. Därtill är det viktigt att algoritmen ska kunna skapa rekommendationer åt nya användare (cold-start-problemet) samt att algoritmen ska skala väl när sajten växer.De algoritmer som undersöks är user-based collaborative filtering, item-based collaborative filtering och tendencies collaborative filtering. Samtliga algoritmer undersöks i två versioner. En version som utgår ifrån receptbetyget och en version som omvandlar receptbetygen till  ingrediensbetyg.Algoritmerna testas på data insamlat genom en enkät för att avgöra deras precision.

This paper investigates the relations between the fantasy genre and the phenomena of escapism. It also delves into the factors which motivates consumption of various fantasy mediums. This is done through interviews with six different fantasy-consumers, along with two observations; of which one is performed at a science fiction convention and the other at a table-top role playing game. The study resulted in a basic understanding of escapism ? it is not limited to the fantasy genre, and fantasy consumers do not deny that fantasy is a form of escapism.

This study is an assignment from the council of Södra Småland county to investigate how equality between boys and girls progresses at compulsory schools in Kronoberg county. The study was undertaken to find suggestions on how work with equality could best be stimulated.The key question was to elaborate how a decentralized rule and structural context of an organisation can affect an implementation of political decisions. The methodological approach adopted can be defined as inductive, it was analysed how the respondents from some selected schools in Kronoberg county themselves relate to the concept of equality between men and women and their experience and understanding of how the concept of equality between sex is understood in their work at school.School-legislation today demands that active measures are undertaken to promote equality between boys and girls and in general almost all the respondents of my study describe equality as an utterly important question. My findings although, at the same time, indicate a gap between rhetoric and practice. The findings of my study suggest that structural relations and a decentralised organisation can constitute a hindrance for implementing equality between men and women in schools.

The pre-school is seen by many as the place where children get equipped for the future and the challenges there of. One of the most important aims according of the curriculum for Swedish preschools is that children get the opportunity, in interaction with the pedagogues, to develop their identity and to feel secure and satisfied with themself. Although, in the curriculum of the Swedish preschool system there is a comprehensive focus on the children?s competencies and learning, the importance that the children feel secure is not that prominent. Consequently a paradox occurs between the focus on children?s competencies and their need for care.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

The Main problem: How small-sized manufacturing companies can create and sustain a stable position in the industry, which leads to profitability.Purpose: The purpose with this essay is to compare two small-sized manufacturing companies, Datek Industrielektronik AB and AB Micatrone to study which strategical resources each company possesses. At the same time analyse if the strategical resources are to be consider as sustainable competitive advantage.Method: A case study has been implemented in two small-sized manufacturing companies. The collected primary data derives from semi-structured interviews.Theoretical framework: The theoretical framework is based on The Resource-based view where the independent variables are the VRIO-model, resource tree and external resources. The dependable variable is sustainable competitive advantage.Empirical foundation: The empirical foundation is based on the compilation of the few conducted interviews with Datek and Micatrone.Results & Conclusion: Datek and Micatrone show both similarities and differences in what creates their sustainable competitive advantage. The management of both companies creates according to the VRIO-model sustainable competitive advantage.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

This study was performed in collaboration with Moelven Skog AB, Örebro district. The purpose of the study was to review existing literature in order to describe the current status of harvester based measurement technology as the way to provide information for calculating payment to the forest owners. In addition to this, a short survey was conducted to find out how a switch to harvester based measurement would affect the administrative workload on timber purchasers working for the district. The literature study shows that the harvester measurement technology is ready to use if it is combined with well-established routines for control of the harvesters, methods for automatic quality indexing of the timber and ways of creating pricelists specially adapted for harvester measurement. Pricing each stem seems to be the most promising method. Stem pricing has several benefits.

Radio Frequency Identification, RFID, is a convenient way to enable contactless identification which does not require any physical nor optical contact. As with any radio-based communication the signal can be intercepted, thus making the technology vulnerable to several kinds of attacks. Interception of communication is not the only threat. Since RFID tags might contain personal information or information that will grant the owner access to secure areas, skimming and spoofing attacks are also major threats against this technology. In this thesis report,  the perspective of an adversary is portrayed in an RFID-enabled environment by presenting where RFID is used and how it could be abused.

Children are said to be the future of our society. Hence, how we take care of our children is a cause of concern. This is evident in much of the social work that is carried out in Sweden. One of the times when we find children to be the most vulnerable is when they, for different reasons, are separated from their biological families and placed in foster care. Based on the fact that Sweden over the last century has experienced an increased immigration intake we wanted to take a closer look on how this change of the population dynamics has influenced foster care in the country.

This essay contains material of how the competence maintenance works on a chosen company and how a web based tool developed for its use can help companies with competence insur-ance. As competence maintenance is a major factor to have a long term profit it´s necessary to be aware of the company?s future needs in the competence sector. This essay describes the company?s competence maintenance occupation needs taken from internal documents; it also identifies the need for competence maintenance and presents multiple areas of possible im-provements.

The aim of this master?s thesis is to examine how managers in some public libraries are using performance measurements and to what extent decision making is based on the results. The main questions posed are:??What performance measurements and indicators are used in the libraries examined???What is the attitude towards performance measurements among library managers???How and to what extent are performance measurements and indicators used in the process of decision making???What improvement would library managers wish regarding the development of performance measurements in public libraries?The theory is based on a model of evaluation of the public sector in addition to general steps of evaluation of quality and performance measurement results. The investigation is based on qualitative interviews with seven managers of public libraries in Sweden.