This bachelor thesis is studying the development of Swedish law in relation with EU-law. There are two different points of view expressed in the theories of Europeanization. One that means EU makes a big influence on national policy, one that says path-dependency will make the national policies differ. The case used in the study is discrimination on the ground of disability as regards employment. The aim of this thesis is, through a case study, to analyze the relation between Swedish and European law and by that shed some light on the matter of Europeanization..

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

The purpose of the study is to investigate the interest in Sami reindeer herders to use the Low Stress Stockhandling (LSS) method for handling reindeer. Also to find out which reindeer handling situations they think works the best and the worst, and which might need improvement. The purpose of LSS is to reduce the stress animals are subjected to during handling by creating consistent and calm responses from the animals. This is done by handling the animals through the animals? point of view and using natural herd behavior to accomplish this.

The creation of value is considered the core purpose and central process of economic exchange. Value creation is now conceptualized as shared by both producers and customers, and value is seen as fundamentally derived and determined in use, the integration and application of resources in a specific context, rather than in exchange, embedded in products and manifested as price. The field of research is abundant with publications but these do not fully further the understanding of value creation and co-creation in a way that is meaningful for theoretical development and decision making in business and marketing practise. Without a thorough understanding of the factors characterising value co-creation, the nature as well as content and locus of co-creation cannot be identified. In that case value co-creation easily becomes a concept without substance. Until now, individual publications on co-creation have focused on few or different aspects, have emphasized the process from either the customer?s or from  the firm?s vantage point, have different theoretical approaches and have ignored the complexity in interactions between actors.The purpose of this essay is to analyse how five fundamental aspects of co-creation of customer value are perceived in contemporary marketing literature. Discussing the different views on co-creation, this essay concludes that thoughthere are evident points of agreement, finding one generally valid doctrine of predestination or value co-creation is improbable.

IKEA is probably one of the most well known Swedish companies in the world. During thepast decades millions of people all across the globe have decorated their homes according tothe style of IKEA. But just exactly how big and influential are they? Many, if not to say all,municipalities in Sweden wants IKEA to establish and build their famous stores in one oftheir towns. But at what cost? When deciding on a municipality to establish in, IKEAnormally tends to have an advantage when it comes to controlling the conditions and terms ofthe establishment.To undertake this dissertation I use a theory based upon the inter-organizational theoriescalled resource dependency theory.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Tappningsstrategin för Vänern ändrades i ett beslut från Länsstyrelsen i Västra Götalands län och Vattenfall AB, på uppdrag av regeringen år 2008. Detta gjordes för att minska risken för översvämningar i Vänern.  Åtgärden var föreslagen av Klimat- och sårbarhetsutredningen, som försökt utreda konsekvenser av klimatförändringar för Vänern i ett framtida förändrat klimat. I utredningen används en metod för att mäta kostnader. Metoden är en kostnads-nytto-analys (Cost-Benefit-Analysis; CBA) som användes för att utvärdera bland annat Vänern med omnejd. Enligt denna uppsats saknas det värdering för naturmiljö och sociala faktorer i denna utredning.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

Chapter 1. 1 § jordabalken (1970:994) defines property as land that includes area, which is divided into properties.A three-dimensional property must be firm with a closed volume where top and bottom are specified. The property boundaries are described clearly according to Chapter 4. § 27 fastighetsbildningslagen. A three-dimensional property can undermine a traditional property, as well as a three-dimensional property.

Aim: The aim of this study was to study through papers if early intervention of children and adolescents with deaf-blindness can be facilitated through early intervention programs, cochlear implants (CI) and communication strategies.Method: The method that we used was a literature study of scientific articles through Pubmed and Cinahl databases. The articles reference lists were also studied which lead to that more papers were found.Results: Children and adolescents with deaf-blindness can benefit from early intervention programs, when their caregivers were educated to give appropriate response to the children?s behavior. The interaction between children and their caregivers can improve through an early intervention model. Children and adolescents with Deafblindness have variable results from CI.

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.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

Several studies have shown that the Swedish labour market for different reasons is characterized by ethnical discrimination and that people who have another cultural background than Swedish are being excluded. Most studies done within this area have been focused on why it is harder for immigrants to enter the labour market and identifying the contributing mechanisms for this phenomenon. Instead the aim of this study was to see how the immigrants view their own cultural identity and background and how they perceive that their cultural competences are being valued when they apply for a job. To examine this, the following problematic was used: How does a person who has been brought up with both the Swedish culture and another culture look at using this as a cultural competence when they apply for a job. Two different theories were then applied to analyze the problematic, Erving Goffman´s theory about Stigma and Norbert Elias theory about the Established and the Outsiders.

Background: Nosocomial infections pose a big threat to patient safety and increased costs for society. An effective way of preventing cross-infections is to apply hygiene routines. Studies show that compliance to hygiene routines is low while there's a lack of knowledge about the best way of improving it. Aim: To investigate whether a conversation based on the Theory of Planned Behaviour (TPB) could influence a nurse's compliance to hygiene routines and whether it could benefit the understanding of a nurse's compliance. Method: A quantitative and qualitative method was used in the study and included one nurse.