Metso Paper in Karlstad is acquiring Kvaerner Pulping and Kvaerner Kamfab, also located in Karlstad. Following this acquisition, there are going to be changes in the organizational structure and some employees might even loose their jobs. There are guidelines from the European Union how to handle situations like this, the purpose of these are to protect the employees. There are also Swedish laws that regulate the protection of the employees when a company is acquired, who is going to keep their job and who is to be made redundant.The transaction between the companies is large why they need an approval from the European Union. The European Union has certain demands for the approval.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This thesis project has been written and accomplished in cooperation with HABO AB. The objective of the project was to develop a standard stated packaging system. The background to this is that HABO is not pleased with the system currently in use. The system which HABO is currently using consists of to many sizes. The largest benefit of a standard stated system is that it becomes much easier to organize the packaging with the aid of a computer program.

This essay concerns medical- and dental tourism. The main purpose with the essay was to study which factors that affects Swedish choices to seek medical- and dental care abroad and therefore reach an understanding for Swedish medical- and dental tourism to other countries. The aim has also been to try to reach an insight in how Swedish medical- and dental tourism might develop the future. The study is based on qualitative interviews with five officials who were well-grounded in the field. The theoretical framework concerned the need of travel, push- and pull factors, Maslow?s hierarchy of needs and the thinking about needs within business activities.

AbstractThe purpose of this study is to examine the process of resocialization for individuals who previously lived as criminals from an individual perspective. The research questions for the essay are: How do individuals in the study describe their process of resocialization? In which way does a support organization affect the process of resocialization for the individual? In which ways do the reactions from society affect the process of resocialization for the individual?To answer these research questions a qualitative method was chosen where six narrative interviews was conducted with men who previously lived as criminals but have been resocialized into society. These men are roughly between the ages of 30-60 years and are all members of a support organization for ex criminals.The results show that the process is divided in four stages and that the support organization has facilitated the process of resocialization of the respondents. Reactions from society both facilitates change using the help of different agencies can contribute, while negative reactions from other individuals makes change difficult.

Archbishop KG Hammar has attracted attention for his liberal position in theology. His view on the role of language and communication is central in several books and articles he has published as leader of the Church of Sweden. One of his main theses is the fact that meaning is created in the encounter between text and reader. He often reiterates: God is relation. This non-traditional dynamic stance has a broad impact not only on theology.

Background and Problem discussion: Consumers are reached by an average of 3000 marketing messages daily which proves that a company?s marketing needs to be strong and characteristic in order not to lose customers. It is of even greater importance that marketing reaches the chosen target group and is designed in accordance with the company?s vision and is shown where the target group sees it.Purpose: The aim of this bachelor thesis is to study how small businesses use marketing and to recommend appropriate marketing measures given their size, limited budget and secluded location.Method: This study has been made in accordance with a qualitative method with an analytical abduction approach using a case study where the case is Vita Renen. To achieve the aim of this study the authors combined secondary and primary data such as previous conducted research with interviews with the owners and staff of Vita Renen.Result and Conclusion: The result demonstrates that untraditional marketing would be the best option for Vita Renen because they are a company with limited marketing budget and this type of advertising is based on creative thinking and design on pre-existing resources.

Abstract på svenska: Bakgrund: Vid en förlossning upplever kvinnan oftast svår eller extrem smärta. På senare år har efterfrågan på alternativ till traditionella smärtlindringsmetoder ökat och akupunktur har visat sig kunna ge både smärtlindring och avslappning. Syfte: Att belysa erfarenheter och upplevelser av akupunktur vid förlossningssmärta. Metod: En litteraturstudie genomfördes genom granskning och analys av åtta vetenskapliga artiklar. Resultat: Analysen resulterade i fyra kategorier: Erfarenheter av smärtlindring, erfarenheter av avslappning, minskat behov av traditionell smärtlindring och akupunkturens inverkan vid förlossningens samtliga skeden.

The purpose of this study was to examine the foreign news flow in Sweden´s largest news agency TT. Since TT has an important position as a news provider to most of Sweden´s local and national news outlets, it was important to examine exactly what their news stories consisted of.The theoretical background of this study consist of theories of news values, agenda setting, dependency theory and the theory about the ?news shadow? a lack of coverage leads to.In our quantitative study we have looked at 506 articles taken from the TT news flow during two weeks In November 2013. We have studied which continents and countries the news origins from, who have supplied the text, the topics of the news, which one gets to speak in the text and what general tone the story has.The study shows that the supply of news follows the criteria of news values. It also shows that in some regions of the world the coverage is almost nonexistent.

Undersökningens resultat visar att trender omfattar ett stort antal olika processer där många aktörer är inblandade. De intervjuade företagen anser sig ha en viss roll i skapandet av resetrender. De avgörande faktorerna är destinationen, företagen, världsekonomin, media samt kunden i skapandet av resetrender. Efterfrågan från kunder ger möjligheten att införa nya resmål samt produkter och på så sätt skapa trender. Kundernas åsikter om destinationer och produkter medverkar till skapandet av trender, eftersom de kan påverka sin omgivnings uppfattning.

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

This is a theoretical study of changing relations between men and women in the context of modernisation. Ideas derived from a general theoretical discussion will be illustrated by examples from countries that are going through societal changes affecting the lives of men and women; Uganda, Morocco and Mexico. Focus will be on connections between changes in the public sphere and interpersonal relations in the private sphere. One part examines certain effects of women?s increased participation in politics and in the workforce, concluding that these changes may cause conflicts with traditional values and consequently tensions in inter-gender relations.

AbstractEllinor Nilsson: The Beatles i Sverige år 1963. En studie om The Beatles radioinspelning på Karlaplan och gruppens mottagande i media under samma turné [The Beatles in Sweden 1963. A study of The Beatles? radio recording on Karlaplan and how the group was depicted in Swedish media during the tour]. Uppsala universitet: Institutionen för musikvetenskap, examensarbete 15 högskolepoäng, 2012.In October 1963 The Beatles started their first tour abroad, which took place in Sweden.

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

Definition av goodwill enligt IFRS/IAS 2005: ?Goodwill som förvärvas i ett rörelseförvärv kan ses som en betalning för framtida ekonomiska fördelar som inte går att enskilt identifiera och heller inte redovisas separat.??I företagsekonomiskt hänseende är goodwill det immateriella värde som representeras av ett företags namn och rykte, varumärke, kundkrets etc. Goodwillen utgör då skillnaden mellan företagets verkliga värde och värdet enligt balansräkningen. Om ett bolag köper ett annat representerar goodwillen det övervärde som utgörs av skillnaden mellan koncernens anskaffningsvärde på aktierna och marknadsvärdet på tillgångar och skulder i dotterbolaget vid förvärvstillfället.?Bakgrund och problem: Från och med år 2005 ska alla börsnoterade företag inom EU följa det internationella redovisningsorganet International Accounting Standards Boards (IASB) rekommendationer.