The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

The essay deals with the subject about branding and the communicative process that entails between businesses and consumers. The purpose of this paper is to increase understanding of the opportunities and risks of brand building through sponsorship and Co-Branding. This descriptive analysis is made by highlighting the partnership between two strong brands in the Swedish market, Åbro & AIK, and how internal and external associations related to their impact on brand equity. The study has led to the conclusion that the sponsorship should be seen as synonymous with Co-branding, ie. a synergy between two or more brands.

Problem: Small companies dominate the skin care industry, and they also face moredifficulties, constraints and resistance in strategy implementation and sustainabilitywork than other operators. Still, the trend of sustainability strategies increasesignificantly precisely in this industry.Purpose: The purpose of the study is to contribute knowledge to the field ofsustainability strategies and motives for the implementation of them in smallercompanies who engage with skin care, in Sweden.Framing of a question: Why do some smaller Swedish companies in the skin careindustry choose to implement sustainability strategies in their business?Literature: The literature functions as a framework for the study and is considered toidentify the possible reasons why small companies choose to implement sustainabilitystrategies or not. The literature is collected before the empirical data.Method: This paper is constructed by a qualitative method approach. The empiricaldata were collected through interviews, by telephone, personal meetings and email,which were then transcribed and the interpreted by a model, which the authors havecreated.Conclusion: Smaller companies are often met by larger resistance and an until up tothe present slowly emerging industry with vague rules and controls as well as ancomparative knowledge of what is good and what is not.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

The concept Corporate Social Responsibility (CSR) describes a company's social and environmental work. More and more companies have embraced the concept of CSR and for some businesses, it has become equally important to present its efforts within CSR as to present its latest profits.The purpose of this essay is to establish an overall picture of a company's CSR efforts and to discuss the potential conflict between CSR and the aim for profit We investigate how businesses can improve their CSR effort so that it contributes to a positive development for the society while still creating economic value for the company. The study is based on a qualitative study of four Swedish companies in the fashion industry: Kappahl, Gina Tricot, Åhlens and Indiska. The results show that according to the theoretical framework, the four companies do not reach a complete strategic approach to CSR. To achieve this it is necessary for the companies to change their current CSR-activities..

The demand from Swedish companies of new potential markets to enter is increasing. One of these companies is Väderstad-verken which has the vision to grow approximately 15 percentages every year. To make this possible they must find new emerging markets to enter to be able to grow. Together with Väderstad-verken we have chosen India as a case study. Mainly because of its big agricultural sector that hasn?t yet been developed to modern standard.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Websites are often developed by Small businesses, organizations or individuals which may lead to that the testing gets left behind; the focus is on getting a finished product that can be deployed as quickly and as cheaply as possible.Functional testing is important also for websites and a variety of aids exist. With the right tools and methods the development work is facilitated, and it leads to products with fewer faults.This report shows in the form of a case study how an appropriate tool for functional testing can be selected and how it can be used within development of a website. An analysis of the tools available is reported and JSystem is selected as the most appropriate for this case.It turned out that JSystem could not be used fully as intended in terms of deployment, but a well-functioning alternative solution was developed.A number of test cases were created without any unsolvable problems and JSystem performed well. In JSystem test cases in Java are created in Java, which gives a high flexibility..

Today there are many different Cad-applications on the market for engineers. Because of big building projects it has become more and more important to work with the same application or to have access to a neutral file type to be able to transfer files between different ones.This report studies the single objects and how they react when transferring them between ADT and ArchiCAD via the neutral type IFC. We have also been looking at problems during the transfer between and if there are some connections between these problems. Afterwards we created a neutral object model of a small country house to see if the objects appeared different. The result shows no differences.But looking at the problems that appeared during the transmissions they felt small and no logical.Today it is not possible to save in a neutral type without facing small problems.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

Entrepreneurial firms face unique challenges in attracting and acquiring human resources due to difficulties associated with resource constraint and organization legitimacy, often described as liabilities of "smallness" and "newness". The aim of this paper is to examine the "smallness" and "newness" challenges met by small entrepreneurial firms, which strategies they apply to counter these challenges, and if these strategies can be explained by the firm's HR philosophy. Since few studies on Human Resource Management (HRM) in small entrepreneurial firms exist, a framework combining theory from the research fields of HRM, entrepreneurship and small firms has been developed. Employing a qualitative case study design of five small Swedish entrepreneurial firms, our findings demonstrate four "smallness" and "newness" challenges and seven strategies that either counteract or prevent them. Furthermore, results showed that the strategies applied seemed to have no significance with regards to the firm's HR philosophy.

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for Small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

Bakgrund och problemdiskussion: ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt.

I denna uppsats har vi undersökt möjligheten till övervinster i samband med utdelningar för svenska företag på OMX Stockholm Large Cap och Small Cap mellan åren 2006 och 2010. Genom en statistisk jämförelse mellan aktiekursens förändring i samband med utdelningen undersöker vi marknadens effektivitet. Resultaten tyder på att Large Cap är en effektiv marknad i samband med utdelningar, medan Small Cap visar tecken på ineffektivitet. Resultaten stödjer delvis tidigare studier, som säger att marknaden är effektiv. Vår studie skiljer oss från tidigare forskning eftersom vi undersöker Large Cap och Small Cap som separata marknader istället för hela börsen.

The accident frequency in the construction industry has shown a downward trend every year but this trend was broken 2010th. It is often lack of precautionary measures within work environment and safety that is the cause of accidents. The big construction companies understand the importance of precautionary measures within work environment and safety, as they spend a lot of money and time on that matter. By examining the work environment and the safety of the small construction companies you can see how they work. The report will presents how these small companies work with work environment and safety, and also how they follow the safety instructions that are available and how they make use of safety equipment.