Genom en lagändring 2003 skapades nya förutsättningar vid fastighetstransaktioner. Under det senaste decenniet har det vanligaste förfarandet vid en försäljning av en näringsfastighet varit att paketera fastigheten i ett dotterbolag och avyttra detta som lös egendom. Detta förfarande leder till att säljande företag undkommer kapitalbeskattning. För köpande bolag innebär det dock att de övertar denna beskattning som en latent skatteskuld. För att detta förfarande ska möjliggöras är det en förutsättning att båda parter gynnas av tillvägagångsättet. Köparen undviker genom att förvärva fastigheten som lös egendom att erlägga stämpelskatt, och har möjlighet att få en viss paketeringsrabatt på köpeskillingen. Det nya förfarandet skapar inte bara nya möjligheter utan även nya risker uppstår. Olika regelverk reglerar tillvägagångsätten, köp av lös egendom regleras i köplagen med fast egendom regleras i jordabalken. Denna uppsats försöker genom ett fiktivt fall undersöka fastighetstransaktioner genom traditionell försäljning av fast egendom samt försäljning av bolagspaketerade fastigheter(lös egendom). Utgångspunkten är att försöka lokalisera potentiella möjligheter och risker för köpare och säljare beroende på vilket förfarande de väljer. För att mynna ut till en diskussion kring hur de olika förfarandena kommer påverka parterna.

We present a fast direct algorithm for the solution of linear systems arising from elliptic equations. We extend the work of Xia et al. (2009) on combining the multifrontal method with hierarchical matrices. We offer a more geometric interpretation of that approach, extend it in two dimensions to the unstructured mesh case, and detail an adaptive decomposition procedure for selectively refined meshes. Linear time complexity is shown for a quasi-uniform grid and demonstrated via numerical results for the adaptive algorithm. We also provide an extension to three dimensions with proven linear complexity but a more practical variant with slightly worse scaling is also described. / text

Fast fashion retailers bring apparel products to market much more quickly than in traditional apparel retailing. Fast fashion retailers are able to respond quickly to both fashion trends and consumer demand. Yet the emphasis on speed has quickened the consumption of fast fashion apparel products, which are produced with low quality and thus have short product lifespans. Critics of fast fashion cite these negatives, combined with chemicals, water and energy used in production, among other issues, as detrimental to the environment. However, some fast fashion retailers have implemented sustainable options into their product offerings. This study analyzes consumers’ perceptions of a sustainable brand extension introduced by a fast fashion retailer. The research is divided into two studies. First, an exploratory study was conducted to assess consumer knowledge of sustainability and fast fashion and to uncover potential factors for the model of the second study. Findings show a low level of knowledge of the holistic principle of sustainability and specific adverse effects of the apparel industry and of the concept of fast fashion. Despite some skepticism, participants feel steps must be taken towards sustainability and that every effort helps. The second part of the research tested consumer perceptions of a potential sustainable line extension introduced by a specific fast fashion retailer. Following brand extension theory, study two tests the influence of brand knowledge and affect on both the perceptions of brand-cause fit and brand-extension fit and the influence of cause knowledge and involvement on the perceptions of fit between brand and cause. The influence of brand-extension fit and brand-cause fit on attitude toward the extension was also analyzed. An online self-administrated survey using the written scenario approach resulted in 598 responses. Findings show the influence of brand knowledge and affect on brand-extension fit and brand-cause fit and cause knowledge and involvement on cause-brand fit. Implications for retailers include leveraging consumers’ past knowledge and affect of the brand through marketing of the sustainable product. Overall the study shows that consumers do view sustainable products as fitting with fast fashion retailers, based on their previous knowledge and affect of the brand and cause. / text

No description available.

Theodor Adorno’s theory of listener regression describes the process by which music industry forces transform listeners from independent social creatures into passive, compliant consumers of musical product. Listener regression is the basis of the broader theory of culture industry consumer regression which Adorno later developed, by which the culture industry creates and reinforces the passive compliance of consumers of all cultural products. By further extension, it is my theory that listener regression is the key to understanding how the phenomenon of culture industry dominance over its consumers applies to the whole range of non-cultural as well as cultural consumer products. In the second chapter of this paper I discuss how listeners of music industry output are made to regress: through the standardization of musical form, the repetition which flows from standardization and the attention to musical detail which has no formal function. I consider those childhood traits which constitute listener regression. Freud’s theory of regression is discussed and distinguished. It is important to filter out the negativity which infuses much of Adorno’s writing on listener regression. That negativity arises arguably either from Adorno’s own acute musical perception which exceeds the average listener’s or from the era of growing totalitarianism in which he formed his views. That negativity unnecessarily clouds the significance of the relationship between the music industry and average listeners, between the larger culture industry and its consumers, and between the exponentially larger consumer industry and all consumers generally. Country music as the epitome of the kind of “popular music” which Adorno argues results in the regression of its listeners is the topic of the third chapter. I conclude that country music does meet Adorno’s criteria for listener regressive music. I also conclude that within the confines Adorno finds so soul-depriving is amazingly creative music and musicality which responds to some of humankind’s most basic needs. In the last chapter, I discuss music as a fundamental component of human society which responds to some deep social need. By showing us how one segment of the consumer industry has turned that need to its commercial benefit, Adorno’s theory can help show parallels with those profit-motivated forces within other segments of our consumer society, for instance with the manipulation of the basic need for sustenance by the fast-food industry. The paper concludes with a number of observations about the manipulative nature of the powerful commercial pressure put on us as consumers, and offers a suggestion or two for dealing with that pressure.

I undersökningen har en kvalitativ studie använts bestående av postenkäter. Syftet med studien är att undersöka tre förskolors utemiljöers fasta material. De valda förskolornas utemiljöer är byggda under tre olika årtionden. Förskolegårdarna har studerats av oss genom observationer, foto och postenkäter till pedagogerna. I postenkäten har pedagogerna fått besvara hur de upplever den egna förskolegårdens fasta material. Antalet svarande pedagoger uppgick till 30 stycken.Gemensamt för alla tre förskolorna är att pedagogerna saknar fast material i utemiljön för att kunna bedriva ett utvecklande och undersökande arbetssätt tillsammans med barnen, speciellt saknar de klättringsmöjligheter som främjar barnens motoriska behov. Två förskolor saknar en stor plan öppen yta för samarbetsövningar samt tillgång till vatten. Alla pedagogerna i undersökningen är eniga om att det fasta materialet stimulerar barnen såväl språkligt, socialt, motoriskt och kognitivt, då materialen hjälper barnen att samtala, turas om, röra sig och fantisera i den dagliga leken. På en av de äldre förskolorna anser pedagogerna att gården är för liten i förhållande till antalet barn som vistas där. De menar att storlek och utformning inte ger dem de förutsättningar som behövs för att kunna bedriva verksamheten utifrån läroplanens intentioner.Undersökningen visar att förskolornas utemiljöer skiljer sig åt i storlek, vegetation, standard samt utformningen, vilken pedagogerna inte anser sig kunna påverka. Betydande skillnader finns mellan äldre och nyare förskolegårdar. Den nybyggda förskolegården har flera variationer av fasta lekredskap samt färggladare material.

A number of computational methods have suggested means by which gene transcription – the process through which RNA is created from DNA – is activated, but there are factors at work that no model has been able to fully explain. In eukaryotes, gene regulation is quite complex, so models have primarily focused on a relatively simple species, Saccharomyces cerevisiae (budding yeast). Because of the inherent complexity in higher species, and even in yeast, a method of identifying transcription factor (TF) binding motifs (specific, short DNA sequences) must be efficient and thorough in its analysis. This thesis shows that a method using the Fast Orthogonal Search (FOS) algorithm to uncover binding motifs as well as cooperatively binding groups of motifs can explain variations in gene expression profiles, which reflect the level at which DNA is transcribed into RNA for a number of genes. The algorithm is very fast, exploring a motif list and constructing a final model within seconds to a few minutes. It produces model terms that are consistent with known motifs, while also revealing new motifs and interactions, and it causes impressive reductions in variance with relatively few model terms over the cell-cycle. / Thesis (Master, Electrical & Computer Engineering) -- Queen's University, 2008-08-21 10:30:24.293

No description available.

This thesis investigates the role of serendipity, effectuation, and entrepreneurial marketing in fast-growth entrepreneurial firms. Using a qualitative paradigm, multiple case studies and cross-country approaches, the study aims to explore the interrelationships among these constructs and answer the main research question relating to their contribution to fast growth. Semi-structured interviews were conducted with twenty fast-growth firms in New Zealand and Iran from a range of sectors, and causal mapping method was used to map out the growth trajectory of each firm. Causal maps enable the researcher to find in what manner the firms achieved fast growth and what factors contributed to their growth. The results suggest that serendipity is a precursor to fast growth and occurs generally at the start of a growth process. Serendipity is likely to take place at any stage of a firm life cycle, but more likely at the early stage of formation, alongside networks, pure luck, perseverance, environment and high-quality products and services. In addition to reviewing the three patterns of serendipity that are well-known in accidental scientific discoveries, we identify and introduce “Entrepreneurial Serendipity” as another distinctive pattern in entrepreneurship, whereby entrepreneurs look for any opportunity to start a business and explore an appropriate opportunity that comes along. Further analyses illustrate that entrepreneurs believe in the occurrence of serendipity in their day-to-day business; however, it indirectly contributes to fast growth mediated by two important elements: effectual thinking and entrepreneurial marketing. The causal maps demonstrate that the combination of effectuation and entrepreneurial marketing directly and indirectly lead to fast growth. A majority of fast-growth firms start business effectuatively, often with limited resources and relying on whatever available means they possess, but over time, they shift to causation logic with more planning and strategic decisions. Starting from an effectuation base, the participants had an entrepreneurial mindset at the outset and used specific tactics, such as an adapted marketing mix, relying on networks, innovation, ensuring a presence in the market, pro-activeness, and market intelligence through personal observation. These entrepreneurial marketing practices have led to fast growth and were widely employed by entrepreneurs, irrespective of firm size and age. The thesis sheds some light on how fast-growth firms achieve considerable growth by looking at the relationship of serendipitous opportunity exploration and effectuative exploitation using entrepreneurial marketing. It contributes to the literature on serendipity and its development in entrepreneurship, and identifies serendipitous sources of opportunity in fast growing firms. The study confirms that effectuation logic and entrepreneurial marketing are instruments by which entrepreneurs exploit new opportunities and market products or services. Entrepreneurs from both New Zealand and Iran share similar growth trajectories, however, some Iranian entrepreneurs believe that spiritual values are important in exploring new opportunities and achieving fast growth. Finally, the study confirms that growth may start with a serendipitous exploration and continues with effectuation logic and entrepreneurial marketing.

ABSTRACT Title: Salesmen & Compensations - A qualitative study regarding salespeoples experiences with different compensation plans. Authors: Milenko Bijelic & Robin Heimberger Supervisor: Lars-Johan Åge, Jonas Molin & Jens Eklinder Frick Date: 2014 - June Aim: The aim of this study is to examine how salespeople respond to a fixed compensation plan versus a compensation plan based on a variable pay and how the implementation of these compensation plans can affect sales peoples’ emotions and motivation. Method: For this study, a qualitative method has been used. Data for the study has been collected through semi-structured interviews and the empirical data has been presented and analyzed using the well-grounded theory. Result & the contribution of the thesis: The result of this study shows that there are differences in how the compensation plans tend to affect salespeople regarding an number of different factors. The study contributes with a greater understanding about how compensation plans affect salespeople. Suggestions for future research: For future research we suggest a quantitative study with the same aim as we have used for this study so that a generalizable understanding about sales peoples’ experiences with different compensation plans can be conducted. Key words: Compensation plans, motivation, stress, variable pay, fixed pay