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.

Denna uppsats behandlar de relativa prisökningar som skett för snusprodukter i Sverige och vill undersöka om dessa har lett till minskad efterfrågan som nationalekonomisk teori föreslår. Utifrån teori och tidigare forskning har en efterfrågemodell konstruerats för att möjliggöra en statistik undersökning.Variablerna som ingår i modellen är inhämtade från Statistiska centralbyråns prisenhet och Swedish Match AB och inkluderar prisuppgifter för varor, försäljningsstatistik och disponibel inkomst under tidsperioden 1999-2009.Resultaten från regressionsanalyser för tidsseriedata visar på att de ökade priserna har haft en negativ inverkan på efterfrågan på snus under den gällande tidsperioden, men att denna effekt varit förhållandevis liten..

This thesis is based on a market survey sent to the passive members of Södra skogsägarna within the scope of practice of Vimmerby. A member of Södra skogsägarna is considered passive if the member not has delivered timber to the association during the past five years. The purpose of this thesis was to obtain as much information as possible about the forest owners, to be able to interpret why the member did not choose to deliver their timber to the association. The survey was worked out in close collaboration with Södra skogsägarna to answer this question. The responses indicate that economic returns are important to the individual landowner. The price of timber is most important in a timber business and the majority of forest owners want to have a personal meeting if you can choose how you wish to be contacted by the inspector.

Titel: Hur står sig de billigare substituten emot premium produkter?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Giancarlo Mancuso & John GustafssonHandledare: Jonas KågströmDatum: 2012 ? MajSyfte: Syftet med denna uppsats är att vi vill undersöka hur de billigare substituten står sig emot premium produkter genom att ställa de emot varandra i ett blindtest föreslagits av tidigare forskning Ogenyi Ejye (1994). Vi vill veta om det finns en stor skillnad mellan de billigare varianterna och de premier produkterna enligt tidigare gjord forskning.Metod: Vi har utfört ett experiment i form av ett blindtest där vi sätter fyra olika Cola sorter emot varandra. Under genomförandet av experimentet har vi använt oss utav enkäter för att samla in data. Detsamma gäller för vår webb undersökning.Resultat & slutsats: Det vi kom fram till i vår undersökning är att varumärken påverkar oss konsumenter både positivt och negativt.

Vårt syfte med denna uppsats är att analysera om och i så fall hur och varför kända profiler påverkar konsumenters uppfattning av ett varumärke. Vi har i vår studie använt oss av Lindex som fallföretag och deras användning av kända personer i sin marknadsföring. Vid val av tillvägagångssätt har vi utgått ifrån en abduktiv ansats, där våra primärdata baseras på en kvalitativ undersökning genom semistrukturerade intervjuer. Dessa intervjuer har ägt rum på öppen gata i Malmö samt på ekonomihögskolan i Lund. Som inledning av vår teoretiska referensram har vi använt oss av modellen om varumärkesmedvetenhet.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

This Bachelor thesis examines the possibility of replacing an outdated, analog video recording system to a digital counterpart. It is key that the video and audio signals remain synchronized, generator locked and time stamped. It is up to nine different video sources and a number of audio sources to be recorded and treated in such a manner which enables synchronized playback. The  different video sources do not always follow a universal standard, and differ from format as well as resolution. This thesis aims to compare a number of state of the art commercial of the shelf solutions with proprietary hardware.

During the last decade research in leadership has escalated and newleadership styles have started to prevail. This study intends to examinewhether a leaders increased level of motivation in turn can motivateemployees. A major company included all employees in a leader position inan exhaustive intervention with the purpose to increase the leaders?motivation in order for them to motivate their employees. After theintervention, which ended in spring 2012, interviews with six differentemployees at the company were made to see if their level of motivation hadincreased.

Sambandet mellan hög studiebakgrund och högt resultat på läsförståelsetest ? finns det?Hur ser det i så fall ut i förhållande till metakognition vid läsning? Dessa frågor är centrala i den här uppsatsen som berör grundläggande svenska som andraspråk för vuxna. Genom kvantitativ metod bestående av en enkät och ett läsförståelsetest har ett eventuellt samband mellan hög metakognitiv medvetenhet vid läsning och högt resultat pa? läsförståelsetest undersökts. Därutöver har även huruvida studiebakgrunden påverkar metakognitionen och läsförståelse kontrollerats.Resultatet visar att det inte går att statistiskt säkerställa ett samband mellan hög metakognitiv medvetenhet och högt resultat på läsförståelsetest, detta oavsett studiebakgrund.

Babies born prematurely are deprived of normal sensorimotor stimulation when placed in an artificial environment, the incubator. The aim of this project was to design a series of products that could promote the baby?s emotional and neurological development, and to facilitate parental bonding. The products designed in this project has a theoretical basis on the research available today on cognitive and emotional development in children born prematurely. They were developed in close cooperation with a group of parents and nurses in a neonatal intensive care unit.Presence is a product collection for developmental care, consisting of a mattress, a figure and a necklace. The mattress has vibration sensors that transfer the mother?s heart beat and speakers with recorded heartbeat and her voice.

The purpose of this essay is to explore how social media affect the political orientation and commitment of youths. Three scientific questions highlight the purpose from different angles. The didactic perspective is discussed in the initial and closing discussion, and is analyzed in the corresponding chapter. Two methods are involved in the study; one survey and one interview with a focus group. The survey had a total of 98 respondents from four different classes, all in the first grade of upper secondary school.

Den här uppsatsen handlar om hur ett teknikkonsultföretag, där majoriteten av tjänsterna sker i form av projekt, kan utnyttja kunskapsöverföring för att skapa konkurrenskraft. Här studeras hur kunskapsöverföring, genom att ta hänsyn till tre olika lärprocesser, kan bidra till ekonomisk fördel för företaget. Efter identifiering av vilka verktyg/aktiviteter som används för kunskapsöverföring på fallföretaget analyserades vilka lärprocesser som är möjliga med respektive verktyg/aktivitet enligt dagens teori och medarbetares upplevelser. Empirisk data samlades in från olika delar av organisationen i form av intervjuer och enkätundersökning. Utifrån analysen sammanfattades vilka lärprocesser som utnyttjas och med vilka verktyg/aktiviteter samt vilka som kan utnyttjas bättre för att skapa ekonomiska fördelar för företaget, och därmed också konkurrenskraft.

This Bachelor thesis examines the possibility of replacing an outdated, analog video recording system to a digital counterpart. It is key that the video and audio signals remain synchronized, generator locked and time stamped. It is up to nine different video sources and a number of audio sources to be recorded and treated in such a manner which enables synchronized playback. The  different video sources do not always follow a universal standard, and differ from format as well as resolution. This thesis aims to compare a number of state of the art commercial of the shelf solutions with proprietary hardware.

The construction process which is used today while constructing residential buildings has for along time remained unchanged. Unfortunately the development process has gone away frombecoming industrialized and instead most of the work is done at the construction site. In thisrespect this is a worse alternative because the project outcome will be more expensive and theconstruction time will be longer. Skanska?s vision is to have a process which is more like the oneused in small residential buildings which is fully industrialized.The constructing process for residential building involves more parties and therefore it becomesmore complicated.

The advancements in digital technology and its availability contribute to the transfer of companycentricproduct development and value creation to networks or communities. It also changes the basisfor creation of customer relationships as described in previous research on Customer relationshipmanagement (CRM). The purpose of this case study was to gain an understanding of how companieslike our case study object Memoto who developed a physical product which gets added-value fromdigital product-related services looks upon product-centered communities as a way of buildingcustomer relationships. How Memoto looks upon incentives for participation in product-centeredcommunities was also examined.Our research indicated that firms in the start-up phase (which Memoto was when this study wasconducted) initially want to have more control over the process of innovation and hence have directcontact with end-customers. The reason for this is because they see a need to define the basis forfurther innovation work.