On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

Today it is mainly small and medium sized companies that choose to outsource parts of their ITdepartment in order to increase and become great. It is becoming increasingly common forcompanies to take the help of competent suppliers so that they then can focus on their own corebusiness. These companies are taking advantage of modern methods to support systemdevelopment by outsourcing to other countries such as India. Choosing to outsource to othercountries poses new challenges for companies when they meet both cultural and organizationaldifferences. It requires a lot of time and planning and clear communication in order to developand reach the goal.

The aim of this study is to investigate leadership in sports organizations and business organizations. The study focused on common and important leadership components and the most important leadership processes in both business context and sports context. The study also investigated common and important leadership components, leadership challenges and which degree leaders used the transformative leadership. The study focuses on leadership components most importantly from the leaders view, including both sport managers and business leaders. The investigation was based on eight interviews, which are analyzed with content analysis.

Preschool is an important social arena for children. This might be the first time that children find themselves in a larger social context and create their first peer-relations. The aim of this study was to examine children?s peer-relations with particular focus on the acts of social exclusion and inclusion, and how children use different strategies to exclude and include each other. Another aim was to investigate how both verbal and non-verbal communication is used in these processes.This study has an ethnographic approach, and the use of video observation as a method enabled us to capture the children?s everyday interactions at preschool.Our results show that children use a number of different strategies to exclude other children that seek access to an ongoing activity to protect the interactional space that they already share.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

This paper quantitatively examines the effects of marketing brands within the same product category and the same brand portfolio jointly. We have chosen to call this type of marketing category advertising. The results of the study show that category advertising leads to increased brand awareness within the category, which is particularly important for brands within less salient subcategories. For strong brands however, category advertising leads to lower purchase intentions, an effect which could potentially be moderated by focusing the advertisement on the complementary nature of the products combined with promotional elements. The study also shows that there is no difference between advertising products jointly and separately when it comes to brand attitude, category attitude, typicality, brand purchase intention for weak brands and category purchase intention.

How does children communicate and interact in a situiatuin when creating pictures.

District heating covers most of the residential areas and industries in the twoneighbouring Swedish municipalities Nyköping and Oxelösund. In Nyköping,Vattenfall AB Värme produces heat in a bio-fuelled CHP plant. In Oxelösund,waste heat and use of waste gases from the steel production at SSABOxelösund is the basis in the district heating system.This report examines the environmental consequences of a connection betweenthe two district heating systems. A broad system approach is used and the focusis on environmental effects in the system.A system analysis has been performed on the result of simulations of differentheat and electricity production alternatives. The alternatives simulated wereone where Vattenfall Nyköping covers the base load in the joint district heatingsystem and two where the power plant at SSAB Oxelösund supplies the heatbase load.The conclusion in this report is that the consequences of connecting the twodistrict heating systems can be both positive and negative, depending onsystem boundaries and on the environmental focus.

Saab Bofors Dynamics AB is looking for ways to let the employees work wireless in the future. The security in Wireless Local Area Networks (WLAN) has not been considered very reliable, but new standards and protocols have been developed to enhance the security in WLAN. Since most wireless components soon will have built in support for wireless communication, it is important to have a model to deal with secure wireless communication ready. This is necessary because it is important to protect the company?s information related systems, ensure contingency in the daily work and maintaining the trust of the market and the authorities.

I varje projekt finns det brister i kommunikation som kan leda till att kostnad, tid och kvalitét påverkas. Varje projekt är en tillfällig organisation med olika företag och olika personer med varierande erfarenheter inom projektering. Detta medför att varje projekt är i sig unikt och hur alla ska kommunicera med varandra kan vara stora frågetecken under projekteringens förlopp. Denna rapport tittar närmare på vilka brister och svårigheter som kan uppkomma i projekteringskedet..

The number of firms adapting the concept of Corporate Social Responsibility is constantly growing. It is no longer enough only to supply your customers with demanded products and services since todays? customers have an increased awareness and are demanding more transparence when it comes to the manufacturing and responsibility for society.Along with a growing interest in social, ethical and environmental matters, many firms have received critique, consequently forcing them to start taking more responsibility for their activities. The clothing industry was among the first to get critized and therefore early in starting their work with CSR.The purpose of this paper is to investigate how firms in the clothing industry work with CSR today, and also how they choose to communicate this work, both internally and externally. The methodology of the paper is qualitative and aims to deeply investigate four different firms, along with an additional interview with a CSR-consult from one of the leading communication-firms in Sweden.The theoretical foundation includes a frame of reference around CSR and the communication thereof, and also a few relevant theories around CSR and business ethics.After analyzing the empirical material the paper have reached a few conclusions.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

Social media provides, as many points out, new possibilities for marketing. Marketing in social media requires a two way communication, rather than the traditional marketing where the communication model is typically sender ? receiver.To create a marketing campaign that is suitable for a two way communication model has its difficulties and risks as well as its opportunities. Opportunities in the sense that the campaign can become a viral, a Word of mouth and create a Buzz, which will reach potential customers, to a bigger quantity for lower costs, with a message that will make a different impact from the types of commercial messages we are used to. Risks in the sense that the message, if not properly aimed and phrased, can be turned overnight into something that humiliates the company and possibly harm its brand.The difficulties in creating such a campaign is to create something that will catch people?s attention, discuss and forward it, while at the same time avoid getting hurt.We aim to describe the internet from a cultural context, and from that point of view explore the types of misunderstandings which often seem to happen when a corporate message is created and sent out in social media, how to avoid putting the image of a company in danger when doing this, and examine if there is ways to know how the message will be received.

Bakgrunden till studien är mina egna tankar om hur de lönesättande samtalen inom arbetslivet egentligen fungerar nu när de har blivit alltmer vanliga på arbetsplatserna. Syftet med studien är dels att undersöka hur kommunikationen hanteras och upplevs under ett lönesättande samtal av medarbetare respektive ledare dels att utveckla kunskapen om vilken betydelse kommunikationens påverkan har för samspelet under det lönesättande samtalet. Studiens forskningsfråga har varit hur medarbetarna och ledarna upplever samspelet under samtalet, varför den sociokulturella teorin har använts tillsammans med andra kommunikativa begrepp och teorier. Studien har av den anledningen haft en fenomenologisk ansats för att få fram respondenternas subjektiva upplevelser av samspelet under det lönesättande samtalet. Som metod användes en öppen intervju med en frågeguide som innehåll ett antal olika teman som de olika respondenterna själva fick resonera kring.