Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

This thesis will through the use of various approaches determine the key drivers for dividend payouts for A-listed Swedish firm. The time frame reaches from 1997 to 2003 an the thesis covers 48 companies..

Sweden is dependent on secure sea transport. Shorter disruption of imports of fuel and crude oil can be managed with an emergency stock, but a prolonged halt in imports creates problems. For industry, the vulnerability is greater. Fragmented production chains in combination with expenditure reductions in inventory causes a dependency on proper transport of intermediate goods in the manufacturing industry. A lengthy disruption thus involves disruption of production for both domestic consumption and for export goods containing imported parts.In order to secure shipping routes with a limited number of vessels, Mine Counter Measures (MCM) capacity is required, and according to the Armed Forces, developed with new sensors and autonomous vehicles.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

In today?s computerized society more and more companies choose to utilize new applications that can ease the way of handling the information. For many of us is imperative that the process as efficient as possible if one takes in consideration the size of savings that this new application can bring.The developer of the evaluated system is SYSteam AB Huskvarna and they are the ones that gave us this assignment. The application that we evaluate is SCM (Secure Connection Manager). It is already used today by big companies such as Telia and Ericsson to search for errors in telephone servers placed all over the country.

 With the increases in fuel costs due to the depletion of the world oil reserves and the increase of greenhouse gasses as a consequence to using oil as a fuel many companies are looking to new and innovative ways to power their aircraft. One of these new ways to power an aircraft is using fuel cells powered using hydrogen and oxygen, thus producing nothing but water vapour and small amounts of nitrogen dioxide as well as trace amounts of other emissions. Both Boeing (1) and Politecnico di Torino (2) have shown that it is possible to build an all-electric aircraft powered by fuel cells. Both flights used small, two-seater aircraft and a constant between them was the loss of the co-pilot seat due to weight and lack of space. As this paper will deal with a commercial aircraft a primary concern is the cargo and passenger capacity and whatever impact switching propulsion system has on these.

The aim of the study is on basis of Peters and Waterman?s factor of success, to examine the successful companies, Ericsson and Huawei, and to analyze the R&D and positioning strategies of the companies.To accomplish the study we have used a case study using interviews and annual reports to collect data. Three persons have been interviewed, two from Ericsson and one from Huawei. All annual reports from the year 2004 until 2011 have been reviewed.Our finding is that Ericsson and Huawei do not, according to Peters and Waterman?s model, fulfill all factors of success and their R&D strategy varies depending on the situation and which knowledge the company already possesses and needs.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Construction of wetlands in the agricultural landscape may reduce nitrogen and phosphorus transfer to streams, thereby reducing the eutrophication of lakes and seas. The agriculturalstream Lillån, a tributary to stream Sagån, ends up in Lake Mälaren and is transporting large amounts of these plant nutrients. The aim of this study was to estimate how hypothetical wetlands of different size and location may reduce nitrogen and phosphorus load from stream Lillån. Estimated nutrient retention in several small wetlands was compared to retention in a single large wetland based on existing data from the agricultural stream and from a nearby smaller stream. Retention in the stream was suggested to decrease along with the nutrient concentration in the water.

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .