When a couple divorce or when couples move apart a division of property can be done. A married couple's property constitutes of joint property and private property. In a division of property between spouses is only the value of the joint property included, not the value of the private property. In a division of property between couples that live together but not a married their joint property that are bought to be used by them together will be included. It is the value of the joint property that will be shared in the division of property.

In Sweden the residential and commercial sector is a major user of energy, why the Swedish government has set a specific goal to half the energy usage in buildings by 2050, compared to 1995. The Swedish Energy Agency has therefore started the campaign ?Halvera Mera? to encourage demonstration projects that will show how to renovate in an energy efficient way, and in doing so prove that it is possible to reduce a building?s energy usage by half and still make a profit. These projects are intended to serve as good examples and give inspiration to residential owners to perform energy efficient renovations. To make sure that these projects serve their purpose, it is important to know what will inspire and what will impede a residential owner to invest in energy efficiency improvements.

Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.

The Internet offers an abundance of information. This information is easy to access in technical terms, however it is difficult to find. At present there is a wide variety of search services to choose from. This master's thesis is about selecting the appropriate search service for a certain question. Are different types of services suitable for different types of questions, and if so, which services for which questions?To answer this, I have undertaken one theoretical and one empirical study.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

Entrepreneurship is a subject of growing attention, especially within public policy, media and research. Many studies have been done, but the subject of entrepreneurial exit has to a large extent been ignored. The aim of this study has been to investigate how entrepreneurs at an early stage in their career think about exit within a near future, and what factors influence their attitude towards exit. The study was conducted through a survey answered by 253 entrepreneurs active within business incubators in Sweden. Based on previous research on entrepreneurial intentions, a model of exit intentions was developed, and tested against several other factors.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

What kind of self images characterise a football supporter? This question is the main focus of this thesis. Therefore, the thesis is trying to find distinguishing characteristic traits for football supporters. This work has been carried out through qualitative interviews with individuals who define themselves as football supporters. The interviews were mainly focused on two different types of supporters, official supporters and other supporters.

The aim of this thesis is to develop two idealtypes of politics to help serve as instruments in understanding and analysing the view on politics held by top civil servants in the municipality of Lund Sweden. The two ideal types developed here are symbolic sense making politics and rational instrumental politics. These two ideal types were applied to material from a qualitative survey to help bring out clear results and to help with the interpretation of the material The results of the study showed that the two idealtypes could not help to clearly categorize the civil servants views on management by objectives. But while categorizing the top civil servants views the important features of policy documents the ideal types were helpful. By using the ideal types I came to the conclusion that the view on policy documents was mainly characterized by sense making politics.

The aim of the study is to research if the Sweden Democrats portray themselves in a way that can be described as populistic and xenophobic and also if this portrayal has changed over time.In order to do so, the terms of populism and xenophobia has been defined by research and put together into two separate ideal types. Through the eyes of the two ideal types and their traits, four of the party programs of the Sweden Democrats have been researched to look at how they express themselves in the programs and if it can be connected to some of the traits within the two ideal types.The conclusion is that some of the traits are to be found in the programs, and that this also varies over time. From showing signs of both populism and xenophobia, the populistic traits become less over time, while the xenophobic ones instead increases..

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The purpose of this Masters thesis is to examine the performance of queries that are expanded by synonyms and hyponyms from Svenskt OrdNät, the Swedish version of the Princeton WordNet. Four different types of queries were constructed: a baseline query S1, the baseline query expanded with synonyms S2, the baseline query expanded with hyponyms S3 and finally the baseline query expanded with the synonyms and hyponyms used in S2 and S3. The terms for expansion were picked by hand. The queries were executed in the Query Performance Analyser QPA, a tool used in IR education and in experimental IR research for analysing and comparing the performance of individual queries. 20 topics from the test collection GP_HDINF were chosen for the experiment.

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

Earlier investigations showed that damages on timber from feeding rolls could be within the lower classes of damage according to VMRs classes. Knowledge about differences in productivity between kind types and aggressive types of feeding rolls is necessary because it should influence the question about damages on timber caused by different feeding rolls. In this study the production and timber damage in a harvesting head were evaluated at three levels of pressure (8, 10 and 14 MPa) on the feeding rolls, and with three different types of rolls. One type, the rubber cushioned steel plate roller had 10 mm studs and rubber damping, one ?middle? type made of solid steel with 14 mm studs, and one aggressive type, also made of solid steel with 18 mm studs.

This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.