By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.

The aim ofthis study was to examine how economic growth affects the level of democracy inauthoritarian states. Some of these states have experienced high economicgrowth. However, one can discuss how it affects the country?s democratization-process.For that reason this study was needed to contribute to a clarification of howeconomic growth can affect authoritarian rule and democratization. This wasdone through an examination of the development in China.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

There is a need for examining the accessibility of public web sites and for several reasons. First, public organizations possess considerable amounts information of interest to its citizens and which ought to be easily accessible. Secondly, international and national guidelines for web publishing support the different types of requirements experienced by web users and, in particular, with regard to accessibility for people with disabilities. The thesis examines the design of public web sites from two different aspects. Web sites can be built up and structured from the management view of the public organization, or, they can be constructed with a view to user needs and requirements.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

Due to global climate change and the rising levels of greenhouse gases (GHG) in the atmosphere, the interest for seeking solutions for mitigation has increased. While much attention has been directed towards technical solutions such as carbon capture and storage (CCS), biogenic carbon sinks has also garnered significant attention. Previous studies have shown that coastal ecosystems such as seagrass meadows and mangroves have a much greater capacity for storing carbon (C) compared to terrestrial ecosystems. That raises the question if other coastal ecosystems, such as coastal wetland forests, that previously haven?t been considered as blue carbon habitats also contribute to coastal carbon sink capacity.

Climate and environmental issues is now high on the agenda. We live in a generation that must try to solve some major environmental problems. Buildings and habitations account for approximately 40 % of Sweden's total energy today. To reduce this figure, as needed, more research in the field of energy efficiency is required.This thesis concerns the heating of buildings. The load on district heating is heavy during certain times of the day.

In Sweden more than 400 000 private households have not yet sufficient wastewater purification. These effluent is considered as an increasing problem and many onsite purification methods have been studied. In this investigation, the method of reactive bed filters have been tested by column and batch experiments. Five different kinds of filter materials with reactive surfaces have been studied concerning their capacity to absorb ammonium and phosphorus from wastewater. The materials that were examined are Filtra N, wollastonite Filtra P, blast furnace slag and Polonite®.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

The aim ofthis study was to examine how economic growth affects the level of democracy inauthoritarian states. Some of these states have experienced high economicgrowth. However, one can discuss how it affects the country?s democratization-process.For that reason this study was needed to contribute to a clarification of howeconomic growth can affect authoritarian rule and democratization. This wasdone through an examination of the development in China.

Titel: Value stream mapping in practice ? A case study at Light MyFireAuthors: David Rydman and Tomas ÖnnemarMentor: Veronica Ülgen SvenssonExaminer: Åsa GustafssonBackground: Companies push their prices in today's markets to be competitive, which means that companies need to find ways to reduce costs while maintaining profits. (Cudney, 2009) According to Bergman and Klefsjö 2007, the basic rule of quality improvement says "there is always a way to achieve higher quality at a lower cost". One way is to improve a company's processes to get a more efficient flow and improvements that may cut costs. (Bergman & Klefsjö, 2007) Why it's important to look at the processes are that they often contain waste that can be eliminated.

In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees? organization.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.