Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

Background: The prevalence of dementia increases both in Sweden and in the rest of the world. People with dementia often display some types of behavioral and psychological symptoms. These symptoms include, among other things, aggressiveness, inactivity, activity disturbance, anxiety, hallucinations and depression. The symptoms can create a negative impact of those with dementia, their caregivers and their next of kin. Aim: To describe the effect of non-pharmacological treatments have on the behavioral and psychological symptoms of people with dementia.

The purpose of this essay is to investigate how consumer advertising has an effect on other groups than the intended, the so-called extended audience of advertising. Previous research shows that consumer advertising can influence investors and employees of a company as well as affect the attractiveness of a company as a potential employer. In addition, research shows that more perceived cognitive effort in advertising results in positive signaling effects for consumers. This study aims to further build on these concepts in order to gain additional understanding of how consumer advertising can influence extended audiences. More specifically, it examines if more (versus less) effort in advertising can improve the future prospects on the labor market for an employee of the advertising company, by looking at recruitment consultants as an extended audience.

Aim: The aim is to create a review that examines different forms of massage therapy and their effects on hypertension.Method: Literature review of 10 scientific articles on the subject of massage and its effects on blood pressure. The literature searches were made with PubMed and Cinahl using the keywords "massage therapy", "effects" and "blood pressure".Results: The articles showed that massage had a positive effect in lowering blood pressure. This could be explained by greater extent of relaxation in the participants investigated and an increased activity of parasympaticus and reduced secretion of stress hormones. The articles do not agree on what form of massage therapy is most effective in lowering blood pressure and it is uncertain for how long the effect can remain.Conclusion: Massage is usually seen as a treatment without scientific basis. There is evidence that suggests that massage therapy is an effective treatment for lowering blood pressure.

Aim: The aim is to create a review that examines different forms of massage therapy and their effects on hypertension.Method: Literature review of 10 scientific articles on the subject of massage and its effects on blood pressure. The literature searches were made with PubMed and Cinahl using the keywords "massage therapy", "effects" and "blood pressure".Results: The articles showed that massage had a positive effect in lowering blood pressure. This could be explained by greater extent of relaxation in the participants investigated and an increased activity of parasympaticus and reduced secretion of stress hormones. The articles do not agree on what form of massage therapy is most effective in lowering blood pressure and it is uncertain for how long the effect can remain.Conclusion: Massage is usually seen as a treatment without scientific basis. There is evidence that suggests that massage therapy is an effective treatment for lowering blood pressure.

Forestry and reindeer husbandry are entitled to use the same land for their operations. For this reason, conflicts occasionally arise between them. Soil scarification is a forestry operation which has a negative effect on the occurrence of reindeer lichen. Reindeer lichens are of crucial importance to reindeers and reindeer husbandry, especially in the winter when reindeers primarily feed on different lichen species (Cladina spp. and Cetraria spp.).

Titel: Investeringsbeslut under osäkerhet ? en fallstudie på Perstorp Declam AB Författare: Christer Grövnes Handledare: Anders Hederstierna, Blekinge Tekniska Högskola Problem: Traditionellt har affärsskolorna lärt företagsledare att investeringbeslut kan återkallas om förhållandena ändras, vilket betyder att de på något sätt kan göras ogjorda och att utgifterna kan återvinnas. Om det är så att investeringarna inte kan återkallas, är de en fråga om nu eller aldrig tillfällen, vilket innebär att möjligheten går förlorad om man inte tar tillfället i akt att göra investeringen. Istället för att se på investeringar som återkalleliga betonar den senaste forskningen på området det faktum att företagen har möjligheten att investera och att de måste utnyttja dessa möjligheterna mer effektivt. Forskningen bygger på att man ser investeringar som optioner dvs som rättigheten men inte skyldigheten att handla på ett visst sätt i framtiden, vilket är analogt med en finansiell köpoption (call option).

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

Vattkoppor räknas till en av våra klassiska barnsjukdomar. Sjukdomen är i sig relativt ofarlig, men leder till stora produktionsförluster för samhället då individer tvingas vara hemma från arbetet på grund av vård av barn eller sjukskrivning. I flera länder, såsom USA och Tyskland, har man undkommit problemet med stora produktionsförluster genom att införa allmän barnvaccination mot vattkoppor. Denna vaccination har då bara lagts till det redan existerande barnvaccinationsprogrammet i landet. Syftet med denna uppsats är att, utifrån en cost-benefit analys, undersöka vilka ekonomiska effekter införandet av allmän barnvaccination mot vattkoppor skulle leda till i Sverige.

Brand loyalty plays a significant role in the success of a business through maintaining and retaining relationships with consumers. Despite companies' extensive use of influencer marketing in order to promote and create brand exposure within Generation Z, there is a lack of sufficient research on influencer marketing?s effect on brand loyalty. Therefore the purpose of this research is to investigate how influencer marketing affects brand loyalty within Generation Z. A quantitative research method was conducted by using a survey, whereby 193 respondents within the age of 18-29 participated.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.