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.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

This essay is about how basic democratic values are formed in preschool. I have focused on children´s abilities to take on responsibility and also, on the importance of relationships in the development of democratic values in preschool.This essay starts in self-perceived dilemmas, based on my own feeling that the children should have more rights and that the preschool often has too many unreflected rules and routines. The dilemma has been reflected on and has been discussed in relation to other theories. I have also reflected on my own behavior as a teacher and to what extent this behavior has influence on the outcome.The relationship between the governing documents and the work in preschool has been reviewed with the conclusion that they are not synchronized with each other.The investigation shows several examples of the meaning of a good working relationship between teacher and child and that children´s own sense of responsibility should be taken seriously and be recognized as a resource.In the discussion with the theories a connection between democracy, relationships and children´s responsibility was detected. The meaning of a good working communication and the teacher?s significance for the development is central and is made visible and problematized.The concluding words show how the approach to democratic and fundamental values must come to a change in preschools, a change that the teacher partly is responsible for.

The purpose of the study is to investigate educators? attitudes and didactic positions on popular culture as a form and a means of children?s learning in preschool. The questions posed in the study are:? How do the educators define popular culture, which examples of popular culture do the educators give?? How do the educators describe the spoken and unspoken rules and positions regarding popular culture in preschool practice?? What are the risks and benefits when including popular culture in preschool, according to the educators?In this qualitative study four educators from different preschools have been interviewed. The preschools take as a starting point different educational philosofies.

Islamic masculinity which quite often associates with oppression of women has remained an underexaminated category despite its constant presence in the debate on honour related oppression. Honour has primarily been studied from a feminine point of view and theories of masculinity have taken insignificant interest in the issue of honour. The aim of this study is to understand what attitudes boys/young men from the Muslim world have toward native Swedish men and what these attitudes do imply for their own conceptions of masculinity and honour. The ambition of this study is also to make explicit the similarities, differences and connections between honour and masculinity.The empirical basis of this study consists of twelve interviews with boys/young men from the Muslim world about their notions of honour and masculinity. The theoretical platform arises from theories of masculinities and honour.Some prominent ?patterns? that I have found:- That religious norms and rules appear to be significant in how the masculine manners of conduct should be adjusted.- That honour and women as carriers of men?s honour, play a crucial role for the constitution of proper masculinity.- That the Swedish context and its policy of equality seem to threaten the obviousness of the islamic masculinity.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

AbstractEssay in political science, C-level, by Line Säll, spring semester 2007.Tutor: Susan Marton.?To do things by the rule of law -A study in the discretion of front-line bureaucrats?This essay has it´s starting-point in the theoretical problem of social science to unite democracy and bureaucracy. The purpose is to illustrate the problems with the discretion of front-line bureaucrats in a democratic state. The theoretical approach is front-line bureaucracy-theory. Certain characteristics of the work of street-level bureaucrats makes it impossible to severly reduce discretion.

The objective of this study was to make an inventory and a potential analysis of the organic beef production in the region of Gävleborg, Sweden. A survey was conducted, where a questionaire was sent to all farmers in the region who had environmental subsidies concerning organic cropping systems in 2001. In total, there were 701 farmers, of which 46 % participated in the study. Three slaughter houses were interviewed to get their pictures of the development of organic beef production. The study shows that there are potentials and interests in the region to increase the production of organic beef.

The works of an employee within an authority involves many laws and rules that have to be followed at the same time every case is unique and the resources are limited. This study wants to illustrate how national environmental goals are applied by länsstyrelserna in Sweden. How does the implementation of the environmental goals works by länsstyrelserna in Blekinge, Skåne and Örebro län? Which problems creates obstacles in the implementation of the environmental goals according to länsstyrelserna? What differs between länsstyrelserna in the implementation? Mainly it is the complexity of problems that will be illustrated here, which may result in different implementation sof the environmental goals by länsstyrelserna or that the environmentalgoals do not applys like intended. In this study sixteen national environmentalgoal are examined; ?fresh air?.

Pupil achievement and behaviour in schools was earlier seen as given by socioeconomic and biological factors. But since the late 1970s the school effectiveness research has come to give school factors a much greater role for pupils? attainments. Research has shown that schools´ pedagogical and social climate, which is to be seen as a complex product of deeply felt values and norms held by school principals and teachers and developed through practical actions, can explain variations in effectiveness between schools. Effectiveness is here to be seen as a higher mean cognitive and non cognitive student outcome than is expected with regard to initial attainment or family background.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

AbstractThe customer demand for ecological products has increased in recent years, within the garden industry this mainly concerns herbs and other edible plants. The organic trend is increasing and more people are aware of the environment and want to take responsibility for it through their purchases for their garden as well.In this essay the aim is to investigate customer demand and the possibility of selling organicperennial plants in eight garden centres on the Åland islands and in Gävle/Sandviken. I include two garden centres with an organic profile to get a wider point of view. I investigate the global market for organic perennials and look further into existing certification standards on the Swedish market today.The methods I have been using are interviews and a literature study.The study shows that the experienced demand for organic perennials is small in both of myinvestigated groups. The biggest motivation for starting to sell organic perennials would be to find a supplier of these plants and that more customer would ask for them.

Delegation of assignments regarding the work environment is a complex topic that is difficult to illustrate. It is not explicit mentioned in the law and the established practice are ambiguous and vague. This has caused a lot of confusion, not only for private companies but also for executives within public administration.Metso paper Karlstad Inc. gave us the assignments to investigate their delegation system and to analyze the need of change before a planed readjustment. The purpose of this essay is therefore to investigate how the proposed delegation system is constructed and whether it fulfills the demands established by Swedish law.

Nuclear power production carries potential risks both for the environment and for the work force. Different safety measures are employed and they stem from local rules as well as from regulatory authorities. This work describes the development of a safety promoting tool at Forsmark Power Plant, one of Sweden?s three Nuclear power plants. We describe the development of a computer based system for Pre-Job Briefing and Post-Job Debriefing.