On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

The aim of this thesis is to give an insight to how work is being pursued within Swedish SMEin the clothing industry. Furthermore we investigate how efforts can proceed withenvironmental questions in a quest for sustainable development and bring clarity in thedifficulties that occur. Through the use of company examples and a description of how theywork we wanted to give stakeholders knowledge in what resources and procedures that areused today on the market. The function of the report is moreover to provide Swedish smalland medium-sized clothing enterprises suggestions and directions of how to advance withinsustainable development.In our theoretical frame we have chosen to administer the theories that we found suitable forour study. Seen from a perspective of sustainability we have thus applied the theories ofstakeholder and legitimacy, an analysis model for a company?s actions in environmentalquestions and the theory of SME which describes a small or middle sized enterprise?s fivecompetitive variables.The empirical frame we acquired for this thesis is presented in three chapters.

Problem discussion: Syncron experience a challenge in realizing the full market potential of its newly developed IT-based price management system, Global Price Management (GPM). The system has already been implemented and is currently running with success within the IT-structures of the first customer. The fact that the development of the system has been initiated by a customer, and thereby has left Syncron oblivious of the real underlying drivers and incentives for the development, is part of the problem. Understanding the customers? incentives for developing their pricing process thus reducing the application uncertainty is a good starting point.

The purpose of this study was to investigate the reason behind thedecision by a company regarding the desire to use mobile access to theirERP-system and to discover whether this will involve any loss offunctionally in comparison to using the ERP-system on a computer atthe office. In addition, the pros and cons involved in using mobiledevices for accessing the ERP-system will also be examined. Semistructured telephone interviews were conducted with companies whicheither used or did not use mobile devices in relation to their work. Atelephone interview was also conducted with a consultant who isworking with the implementation of ERP-systems and mobile solutions.The survey showed that companies with staff working in the field assellers, service personnel and construction workers want to gain directaccess to their ERP-system so as to be able to act directly and takedecisions, to have the ability to provide more efficient order processingand to send out invoices more quickly. Those companies which have notopted to use mobile devices at work within this field are those whichare unsure of the connection to the Internet and the capacities availablewithin cellphones.

The forest and mire landscape surrounding the north Swedish villages have been of fundamental importance through time for the farmers. In the Scandinavian summer farm system the forest and mire pasture was used to its full potential. The system consisted of smaller summer farms some kilometres from the main farm in the village, and were the livestock grazed in the forest around the summer farm. The livestock affect their environment, and grazed forests generally contain a higher biodiversity than an ungrazed forest. The overall aim of this thesis is to understand the impact of livestock grazing on a northern forest ecosystem over a long time period.

Översvämningsfrågan har flutit upp till ytan och blivit ytterst aktuell i och med debatten om globala klimatförändringar. Även om Sverige är relativt milt drabbat, så kommer också vårt land att påverkas framgent. Det område som vi har koncentrerat oss på ligger i norra delarna av centrala Lidköping, vid Vänerns södra strand. Vänerregionen är ett utpekat område som kommer att drabbas oftare av översvämningar i framtiden. En försmak på detta kom 2000/2001 då Vänerns nivå var 1,37 meter över det normala och delar av Lidköping var översvämmade.

Inom Svensk hälso- och sjukvård sker en stor förändring i IT-infrastruktur. En nationell tjänsteplattform som ska möjligt delning av information mellan vårdgivare i olika regioner har implementerats. Flera landsting och regioner har implementerat liknande arkitekturer lokalt för att uppnå samma effekt även internt, men också för att underlätta uppkoppling till den nationella lösningen.Genom en kvalitativ fallstudie undersöker denna uppsats implementationen av en regional tjänsteplattform i Stockholms Läns Landsting med fokus på styrning. I en teoretisk undersökning behandlas teorier gällande IT inom offentlig hälso- och sjukvård, IT-governance, SOA och SOA-governance.Syftet med studien är att analysera och utvärdera teorier gällande SOA-governance i relation till styrning av en regional tjänsteplattform inom offentlig hälso- och sjukvård och på så sätt bidra till utveckling av aktuella teorier genom en diskussion gällande dess användbarhet inom en specifik sektor. Jag syftar också att bidra till utveckling av den studerade verksamheten genom att identifiera/prognostisera möjligheter och problem med aktuella styrningsstrukturer.Resultaten indikerar att utmaningar för att etablera SOA-governance inom offentlig hälso-och sjukvård främst härstammar ur organisationens natur.

This study presents a holistic view of which factors small and medium-sized enterprises (SMEs) have to consider, in moving their customer order decoupling point (CODP) further from the customer, thereby becoming more customized. The study also investigate whether SMEs and larger enterprises differ in the strategic questions relating to what influences an enterprise to become more customized, which prerequisites are required and which problems enterprises should anticipate and prepare for. These questions are important, given that strategic change is challenging, and can take considerable time to accomplish; it therefore needs to be based on the right decisions. This study is motivated by the fact that the markets SMEs are selling to tend to become more and more complex and harder to anticipate. Increased globalisation and use of IT and ICT have lead to greater uncertainty in customer demand.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

The ability of a dog to perform some kind of practical work, for example hunting or herding, depends among other things on its behavioural characteristics. In animal breeding it is not always easy though to select for behavioural traits. It may, for example, be difficult to identify traits that are not only heritable but also of importance for the dogs' ability to perform the practical work of interest. Moreover, it is often difficult to accomplish accurate measurements of behavioural traits. When selecting dogs for breeding, it is usually preferable to evaluate them using an objective and standardized bahavioural test, rather than results from field trials.

Many studies have been conducted of different types of business networks in recent years. Despite this, there is a lack of research concerning industry-transcending formal networks which are limited to a specific region. We have conducted a case study of Örebro Promotion, which is an industry-transcending network including over 500 members. Örebro is a medium-sized city in the middle of Sweden. The purpose with our study is to create an understanding of why enterprises choose to be a part of the network and what they feel is the gain of their membership.

Today, equine breeding is based on performance and conformation, resulting in a vast variation in fertility among different horses, with noticeable economic losses as a consequence. The horse breeding industry is therefore in need of methods that diagnose the spermatozoa concerning their quality and provide the best sperm for AI. The commonly used selection methods for sperm today are: centrifugation, where extender is added, the sample is centrifuged and then resuspended; swim-up self-migration; adherence separation; and density gradient centrifugation. However, none of these methods are in used routinely in practice before inseminating mares with fresh or cooled semen. The aim of this study was to evaluate a new selection method, Single Layer Centrifugation (SLC), and its effect on sperm viability. The viability was analyzed with regard to membrane integrity and membrane stability of ejaculated spermatozoa.

The following thesis is a study of the forest history on the island of Ängsön-Marskär concentrating on the last three hundred years. The island is located in the administrative province of Stockholm, the local community of Haninge and it is situated approximately seven kilometres east of the island Ornö in the south of the Stockholm archipelago. The questions this thesis attempts to answer are: How where the natural resources on Ängsön-Marskär used through the centuries? How has the state of the forests developed since the 16th century? How will the nature develop onwards? The thesis is based on archival sources for Ängsön-Marskär and the surrounding areas. A field study was conducted where the entire island was investigated using an objective forest inventory method. The first map material existing over Ängsön-Marskär is from the year 1711.

Landskrona har under de senaste åren handskats med kriminalitet där gärningsmännen har en ålder under 21 år. De brott det främst handlar om när vi talar om ungdomsbrottslighet i Landskrona kommun är misshandel utomhus och personrån. Trots att kommunen genom framgångsrika åtgärder nått positiva resultat där den tidigare uppåtgående brottstrenden nu stannat av och börjat dala, så ligger de höga siffrorna kvar som pekar på att ungdomskriminaliteten inte minskar i samma utsträckning. Det övergripande syftet med denna studie är att finna och förstå den normförändring som skett i Landskrona. För att studera detta har jag fört samtalsintervjuer med polis, Blåjackor, enhetschef med anställda och ungdomar på Ungdomshuset NOVA, samt använt mig av resultat från en enkät som ca 800 elever från gymnasieskolorna i Landskorna kommun själva fått deklarera sin relation och eventuella delaktighet i brott som misshandel och personrån.

Intern kontroll handlar om att ha verksamhetens riskområden under kontroll. Brister i intern kontroll kan leda till ett ineffektivt arbete och riskera att utsätta verksamheten och därmed dess aktieägare för risk. När Svensk Kod för Bolagsstyrning (Koden) infördes i juli 2005 var syftet delvis att ge börsnoterade bolag ett ramverk för hur de ska arbeta med och redovisa sitt arbete med dessa frågor som ett led i att åstadkomma god bolagsstyrning.Uppsatsen undersöker huruvida Koden har förändrat svenska börsnoterade bolags arbete med intern kontroll samt den betydelse förändringen, ur ett investeringsperspektiv, har för aktieägarna.Agentteorin utgör en grundläggande del av uppsatsens teoretiska ram genom att beskriva relationerna mellan och drivkrafterna bakom de studerade aktörerna, aktieägarna och styrelsen. En täckande schematisk modell av agentteorin saknas i befintlig akademisk litteratur. Uppsatsens författare har därför utformat en sådan modell, som presenteras och utgör stommen i uppsatsens analysmodell.Nio stycken intervjuer med revisorer och ansvariga för intern kontroll på svenska börsnoterade bolag genomfördes.