Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2014:15.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

SUMMARYThe riding school horse is the base for the riding school. Riding schools are looking for a suitable horse that meets their demands for exterior, age, education, temperament, price and sustainability. Many different aspects may define the sustainability of the riding school horse; of them is how long life the riding school horse has in riding school activity. Previous studies have shown that the riding schools requirements are 8-12 years life span in the riding school.The purpose of this study was to describe the Swedish riding school horse life span in riding schools and at what age the riding school horses were recruited, disposed and the reasons for disposal. Information about the riding school horse life span in riding schools and reasons for disposal can provide important understanding regarding the importance of health for the riding school horse, riding school economy and profitability in the riding school.

Thesis purpose: The purpose of this thesis is to determine how a technolo-gically enhanced shopping tool, synergizing eCRM tech-niques with personalized promotion at the point-of-sale, can increase customer loyalty by considering perceptions of current grocery retailer loyalty programs in Sweden. Methodology: An exploratory research was undertaken in the light of a qualitative method collecting primary data through focus group interviews. Theoretical perspective: The major considerations regarding theoretical aspects, for this thesis, can be addressed by Behavioral/Attitudinal loyalty and Relevance of Promotion. Empirical data: The empirical data, in regards to primary data, was ga-thered based on four focus group interviews. Conclusion: The conclusions of the thesis imply, that in order to make a loyalty program successful, it needs to firstly be conven-ient for the customer; easy to join, and provide an easy and time efficient display at the point-of-sale.

On behalf has a questionnaire been conducted with the aim to find out the members opinion regarding the management of the association. The survey showed that association has a strong position locally and that the forest owners generally are satisfied with the management and the competence among the forest super visors. The main opinion is that the association can improve the communication with the forest owners before as well as after the sale of forest products..

The purpose of this study has been to analyze the relationship between commercial brands and a subculture, with a focus on a number of elements of success. These elements could be in the nature of sale stats as well as that of influence within the subculture. All of this within the context of the snowboard culture. In accossiation to this we have formulated a question of study:What marks brands which gains influence within a subculture in addittion to becoming an important factor in the self-expression process of the cultural members?In this study, we have practised a qualitative method based on six (6) independant interviews with participants, active within the snowboard culture as well as one outside marketing executive and one ethnological reseracher.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

This dissertation is performed at the request of Lagafors AB who develops and manufactures stationery and mobile hygiene solutions for companies in the food- processing industry. The objective of this dissertation is to develop and construct a new, cost efficient cleaning station based on an innovative technology.The technique is based on serially connected dosing pumps which allow the customer to work with concentrated detergents. This leads to serious reduction in the clients use expenses. Two units have been developed with this technique, one that is stationary and one that is mobile.The dissertation has led to good results which resulted in the sale of the first stationary unit of the Lagafors CPU before the end of this dissertation. .

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

This study aims to find out how the selection and acquisitions of ebooks made by university libraries is affected by vendors terms of sale. The empirical data is based on interviews with libraries working with selection and acquisition of ebooks. The interviews points out, according to Evans? model of collection development, that the collection development doesn´t work the same way with printed and electronic books. The study also finds out that the complexity of the ebook marketplace implies the application of new method of ebook selection, by libraries..

This report describes the background, approach, and the final results for the presentation tool PresenteraMera.PresenteraMera is an online-based, interactive presentation tool that is created to improve the quality of sales presentations and simplify the creation of presentations. The client for this project is Dempsey, a digital advertising agency and production company with headquarters in Stockholm. PresenteraMera consists of several features that make it easier for businesses to create, edit and display their presentations. The tool also allows the user to always be sure that the presentations created with PresenteraMera follows a specific design, based on their graphic manual for example..

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

HSB Göteborg owns and manages the property Masthugget 11:13 also called the Corvette in Gothenburg. The Corvette contains mostly office space but also shops, homes and garages. HSB Göteborg utilizes approximately 5000 square meters to its headquarters but in December 2014 they will move operations to Johanneberg Science Park. The risk of an increased proportion of vacancies in combination with relatively low rents and other tenant terminations allows HSB to ask for a future plan for how the real estate should be developed in order to remain profitable.Through studies of the area, urban office prospects, property current status and legal and economic conditions have different potential types of businesses been evaluated. City Planning Office program proposal forms the basis for the analysis of future plans for the area.

A frequently asked question in real estate marketing is at what time of the year it is optimal to invest or sell. The aim of the project was to answer this question and to generate a prediction model over real estate located in the centre of Stockholm that takes seasons into account. With acquired sales statistics in Stockholm between 2010 and 2013 it was possible to perform a linear least square regression, also known as Ordinary Least Square (OLS), with describing qualities and season of sale as parameters. Statistical problems such as Multicollinearity and Heteroskedasticity have been taken into account when deriving the model. The result was a highly accurate prediction model indicating the profitability of investing in real estate during the summer and selling during the autumn..