Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Organizations are about people in interaction. Human itself is complex, and the complexity increases when people are grouped. When creating groups there is a need for a structure, an order between the people in the group. Companies have an organization - riding school is also a company and should have an organization. Many studies have been done related to the riding school but there is no documentation about organizations at riding schools, and a research is needed. The aim of the study was to clarify if riding schools in Sweden has a well considered organization.

Title: First line management, administration and New Public Management Level: Final assignment for Bachelor Degree in Business Administration, 15hp.Author: Patrik Jansson & Victor HolmlundSupervisor: Pär Vilhelmson, Kristina Mickelsson & Elena AhmadiDate: 2015 - May Aim: The purpose of this study is to increase the understanding of how first line management in public organizations is effected by New Public Management related reforms and how they handle related administrative tasks.  Method: The study is based on a deductive and qualitative methodology. We conducted 10 semi-structured interviews with first line managers in Swedish public healthcare organizations. A result is reached by a thematically constructed analysis were citations are presented and analyzed. Result & Conclusions: The study shows through the model that has been used that first line managers are highly affected by administrative tasks that can be linked to New Public Management. The participant managers see these related tasks as important for the organizations and natural in their profession. Contribution of the thesis: The study contributes with an increased understanding of the managing of first line managers and how it is affected by New Public Management related administration through a perspective that is lacking in previous research. The new perspective gives a nuanced view of the manager?s role as administrators and gives rise to suggestions of future research. Key words:  New Public Management, Administration, First Line Managers, Healthcare..

The term CSR (Corporate Social Responsibility) is frequently discussed today. Many large companies work actively with CSR related questions. However, few empirical studies exist on what this work entails and why it is undertaken. Instead, most of the academic research focuses on what the term itself should mean. To bridge this gap this study centers on the employees? perceptions of CSR.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

This thesis takes its starting point in the 27 Chapter 1, section 1 of the Swedish code of judicial procedure, where the following is found:?objects reasonably presumed important to a criminal investigation or taken from a person through a criminal act or subject to criminal forfeiture may be seized?In this thesis we have investigated what kinds of problems occur when the seized object is part of an investigation of IT-related criminality. We have used methodological investigations of Swedish laws, legal usage, and the preliminary work with laws. Further have three interviews been made with different actors affected by or involved in seize of objects. These persons were a police officer, a public prosecutor, and a person whose object has been seized.The result we present is that there exist three kinds of problems related to objects that are seized within the demarcation of this study.

I denna uppsats har vi beskrivit och analyserat befintlig traditionell ekonomistyrning hos små och medelstora svenska business-to-business tjänsteföretag och diskuterat förutsättningar för utformning och implementering av en modern verksamhetsstyrning. Undersökningen genomförts som en fallstudie av sex företag och presenteras med hjälp av en enklare modell, som återger företagets syn på strategier och ledningsfilosofi, organisationsstruktur samt ekonomistyrning.Vi har kommit till slutsats att storleken och tjänsteinriktningen är avgörande faktorer inom gruppen vid val av ekonomistyrningsmodell. Det förefaller så att företagen använder sig av den traditionella ekonomistyrningen, vilket ger ett stort utrymme för implementering av nya utvecklingslinjer. Avslutningsvis föreslår vi de moderniseringar, som skulle kunna leda till modern verksamhetsstyrning..

Background: War-related amputations are represented by a unique group of patients because of the wounds complexity and scope of several serious injuries. To prevent and avoid care suffering and suffering of the patient, this study focused on the nurse's way to manage and identify the needs of this unique group of patients who have suffered from war-related limb loss. To undergo a traumatic amputation is a big change for the victim, and the nurse has an important role in responding to the patient and their needs Aim: To illuminate nursing care of patients with war-related limb loss. Method: The chosen method was a literature review. The data consisted of nine qualitative and three quantitative studies.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments.Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed.Conclusions: Today there exist several well functioning instruments that are used for research purposes.

This thesis will guide you through the haunting Business marketing woods of snaring networks and ravel business relations in the dark landscapes of the mighty music publishing creatures. The task at hand (of this thesis) will be to present the secrets that lie beyond with the hopes that you, the daring reader, will gain knowledge and understanding of what these entities do, lurking in the shadows of the woods of business marketing (and of your unknowing mind). How they go head on with their partners in business to thrive on intangible properties and how they find their path through these woods. Explore and discover, if any, commonly found ways in the management of business marketing within the domain of the music publisher. We wish you a pleasant reading!.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments. Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed. Conclusions: Today there exist several well functioning instruments that are used for research purposes.

The objective of this study has been to examine which significant values are of importance in the telecom sector today, and in a continuing perspective yet to be. To ensure the factors of relevance in the study, we have identified three purposes: - Our first purpose is to clarify the eminent values in the competitive market of the mobile phone operators today, and the reason for its importance.- The second purpose is to understand the function of the brand regarding to value creation and loyalty in the sector of mobile phone operators.- The third purpose is to explore the potential approaches for mobile phone operators to increase value.In this study, our approach has been a qualitative methodology by conducting seven interviews with respondents related to the telecommunication sector.As a result of the process, we find the need to divide the concept of value into two dimensions, which we entitle organizational related values and customer related values. We have found the values related to the characteristics of the market in aspects of its infrastructural features but also in regards to the homogenous core service.Our findings in the empirical data with support to our theoretical frame of reference, is the current highly important organizational related value of constant high result quality (well-functional technological aspect), and the value enhancer by a low price; the strategy of bundling also results in higher value. This result in customer related values that perceives as safeness, availableness and convenience. The brands are a significant source of customer related values with identity value, image value and assuredness. A continued advancement in process quality and individualization will imply greater customer related values of closeness, freedom and flexibility. .

This report is an attempt to clarify how religious and non-religious views-of-life [livsåskådningar] are created through the collaboration and opposition of religious and scientific elements/ideas. This with the hope of reaching a fruitful result related to the solution of world-view related conflicts, such as the ones existing between science and religion, on an individual and societal level.This is accomplished with the help of two assertions: (1) Mankind has a need to explain its existence and surroundings. (2) Religion and science has their origins in the same seed and aim to serve the same purpose, or function. Together these two assertions lay the theoretical foundations of this report which implies that all humans have an innate need of sustaining a stable world-view.The result of this report is that a final solution to world-view related conflicts are beyond reach as our mental and physical nature limits us. However there are strategies for minimizing world-view related conflicts effect on society..

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.