The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

Introduction: Sex and education level has demonstrated effects on health status.Osteoarthritis is a widespread disease that causes reduced health-related quality of life and isthe most common reason for total hip replacement. Osteoarthritis was ranked as the 11thhighest contributor to global disability as reported in the Global Burden of Disease 2010.Aim: The aim of this study was to explore how sex and education level together affectedhealth-related quality of life after total hip replacement. The aim was also to examine whatdimensions of EQ-5D that changed.Methods: The study is a prospective observational study with a quantitative approach. Dataconsisted of education level, obtained from Statistics Sweden (SCB) and health-relatedquality of life before and one year after total hip replacement from the Swedish HipArthroplasty Register (SHAR). Health-related quality of life was measured with astandardised instrument, the EQ-5D, and the study population consisted of 39,141 patients.Results: Womens? EQ-5D-value, before and one year after surgery, were lower in alleducational categories compared with men.

Diskussionen inom tjänstemarknadsföring har länge handlat om att klassificera skillnader mellan varor och tjänster i termer om greppbarhet. Senare forskning har visat på klassificeringens irrelevans och presenterat en servicecentrerad logik, där erbjudandet i sig spelar roll för värdet. Filosofin låter varor och tjänster konvergera och ser till icke greppbara aspekter som relationer, dynamik, utbyte och kompetenser. Teorier har visat att kunden är medskapare av värde tillsammans med serviceutövaren och detta synliggörs i interaktionen. Kundens agerande kan således påverka servicesituationen och upplevelsen, vilket leder till en fråga om roller.

The report examines the factors which may be a contributing cause to the problems that are present when ferritic stainless steel are eddy current tested in a warm condition. The work is carried out at Fagersta Stainless AB in Fagersta which manufactures stainless steel wire. In the rolling mill there is an eddy current equipment for detection of surface defects on the wire. The ferritic stainless steels cause a noise when testing and this noise complicates the detection of defects.Because of this, a study was made of how the noise related to factors such as steel grade, temperature, size and velocity. By observing the signal and with the possibilities to change the equipment settings the capability to let a signal filter reduce the noise level were evaluated.

Sweden is described as one of the most forward-thinking countries in the world when it comes to equal opportunities, yet still management is being dominated by men. Looking at entrepreneurship and gender, the author has written four herstories about female entrepreneurs working, through enterprise, to bring about change to the male domination of top level management. The primary purpose of this master's thesis has been to look at theories on entrepreneurship/ management and gender to analyse how the entrepreneurs relate to their roles as [i] entrepreneurs, [ii] agents of change, and [iii] women. The findings show that they attach particular emphasis to their roles as entrepreneurs. As regards the work for change, being female is described as both advantageous and irrelevant, or insufficient.

This master thesis is written at the Royal Institute of Technology during the spring and summer of 2008.The assignment was to investigate what factors on a broadband market determine how well it performsin terms of how many people have access to broadband. These are the factors that determine whetheror not a country or market will be able to achieve a high broadband penetration. The purpose of thisthesis was to establish a better understanding for what a market should look like or how a strugglingone can be complemented in order to succeed.As a foundation for this investigation, a group of benchmark countries were chosen and evaluated. Inaddition to this, a group of, developing MENA2-countries were chosen and evaluated. Finally, interviewswere performed with some of Sweden?s leading internet service providers, the regulatory agency andinfrastructure company, Skanova.Among the benchmark countries were Sweden, France, Canada, South Korea and Japan.

In recent years, more and more people have started to live double lives. Blogs, Facebook, YouTube and Twitter have created conditions so that we increasingly live virtual lives on the Internet. The gathering of people in this way entails both risks and opportunities for businesses. This study aims to explain how the phenomenon of social media has affected trade and service companies in a marketing and communication perspective. The idea for the essay came to us after we had observed how different behaviors in companies? concerning social media could vary a lot, and how we felt that this affected our personal view of the brands.

Title: Nelson Garden AB ? Analysis and recommendations based upon the Service Management System Course: Business Leadership within horticulture and agriculture. Author: Annika Kirilov Tutor: Carl-Johan Asplund Examiner: Anders Kristoffersson, lecturer within business economics, LTJ- faculty, SLU Alnarp Keywords: Bröderna Nelson, Nelson Garden, Service Management System, marketing, customer service, retailer Aim: Explore how Nelson Garden AB manages to reach out to customers through positioning of their own labels, when they as a manufacturer are partly dependent on the competence and sales skill of retailers. Methodology: E-mails were sent out to 6 different companies with a proposition for participation. Of those companies that gave a positive answer the most suited company for the diploma work was selected. Thereafter, a contact was established through telephone with the CEO of the chosen company and relevant questions to him were formulated. The second time of contact the first interview was held and half of the questions were answered.

The purpose was to create differentiation concepts due to the upcoming deregulation of the Swedish pharmacy monopoly. Apart from the theory, the study is based on interviews with pharmacy customers and experiences from former pharmacy market deregulations in some of the other Scandinavian countries. The result shows that a differentiation concept that could work in a shorter perspective is a low service quality but with lower prices and a unique location. In a longer perspective it seems like the concept should change to a more service orientated differentiation concept with a variation of high quality services to gain competitive advantage..

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

This thesis aims at exploring a national collaborative gateway-service, PictureAustralia, hosted at the National Library of Australia. This will be done by means of investigating some underlying principles for descriptive standards and conventions as of the library discourse which is the objective of bibliographic control and access. The reason to do this is to bring some main features of these principles into the context of a cross-institutional cooperation between libraries, galleries/museums and archives in a picture database service. The attention will lay on the objectives of what functions the system is designed to perform to give access, as defined by Elaine Svenonius in the Intellectual Foundations of Information Organization 2000, and how these objectives will affect this particular database-service collocating performance, which is a system- and logical approach. Though, this study will be done in an explorative and qualitative way, by a case-study, which is to examine some sample metadata records emanated from different institutions in this project.

The communication of self-service within the ICA-sphere, 1945-1960, points tothe central role of communication in technological change. The study coversthe communication from ICAAB, ICA-Förbundet, AB Köpmannatjänst, threepurchasing centres (Hakon, Essve and Eol) and their respective councils oftrustees. The councils communicated their reservations early on, while theother actors spread knowledge (both economic and practical) of the innovation tothe retailers, and some also to the consumers. The communication of thepurchasing centres and Köpmannatjänst gave greater opportunity for learning,due to higher levels of interaction..

This essay examines middle school students? understanding of a text read aloud to them in English and the connection between the degree of listening comprehension and the expected increase of vocabulary throughout middle school. The same listening comprehension test was carried out in grades 4, 5 and 6 in a middle school in order to survey differences in English listening comprehension in regard to the ability to reproduce the content of an oral text. The result shows that there was a progression from level to level when it comes to comprehension and the number of words reproduced and that this progression was most noticeable between grades 4 and 5..

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

The aim of the current study was to highlight the social service work with domestic violence against women. In this study, we examined whether there was a difference in the way the social service works and if their effort differ in terms of domestic violence. Moreover, this study investigated how social workers work to prevent future violence against victims also what method they use to find out the causes behind men?s violence against women.A total of four administrative officers were interviewed from two different municipalities. All four officers were actively working with questions concerning domestic violence against women.