A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..

Med uppsatsen vill vi presentera och öka förståelsen för konsumentens uppfattning om reklam för hälsosamma livsmedel och hälsobudskap rörande sambandet mellan livsmedel och hälsa. Vi avgränsar oss till det tryckta mediet och använder oss av en kvalitativ förstudie som följs av en kvantitativ enkätundersökning via Internet..

Sunwing Resort Fañabé på Teneriffa har en mångfaldig kulturell personal. Därför måste företagsledningen ta hänsyn till dessa olika kulturella bakgrunder och få personalen att ha gemensamma mål och värderingar. En korrekt, smidig, tvåsidig intern kommunikation är därmed företagets viktigaste redskap..

The aim of this thesis is to examine what factors that influences the management control in a family business operating in a sector in which they are under-represented. We have therefore conducted a case study of a family business in the finance sector, E. Öhman J: or Fondkommission AB (Öhman). The first conclusion is that the management control in Öhman is influenced by the environment and the increasing size of the company. We have found, however, that it is to an even larger extent affected by the fact that it is a family business even though the company is operating in a sector in which family businesses are not the norm.

This thesis will through the use of various approaches determine the key drivers for dividend payouts for A-listed Swedish firm. The time frame reaches from 1997 to 2003 an the thesis covers 48 companies..

SammanfattningTitel:                                   Talent Management inom den svenska banksektorn.Författare:                         Martin Eriksson och Oscar Alfelt Handledare:                      Timurs UmansNivå:                                  Kandidatuppsats 15 hp, Ledarskap, VT 2012 Frågeställning:                  Hur använder svenska banker talent management processen som en del av sitt HR-arbete? Syfte:                                  Syftet med denna uppsats är att undersöka hur banker använder talent management processen som en del av sitt HR-arbete och på så sätt öka sin konkurrenskraft och effektivisera sitt arbete. Vi ämnar undersöka hur processen kan anpassas till en specifik sektor vilket i vårt fall är den svenska banksektorn.Metod:                               Studien gjordes med ett beskrivande angreppssätt. Vi använde en kvalitativ ansatts med individuella öppna intervjuer. Intervjuerna gjordes över telefon med fem stycken respondenter från svenska banker. Teoretisk referensram:    Den teoretiska referensramen består av tre delar där första delen handlar om att förklara vad talent management är för att sedan presentera två talent management processer samt att beskriva HR inom banksektorn.

Layoffs may have severe consequences for organizations, and not least on the motivation of the remaining staff in the company when trying to keep on performing the given tasks. How can one with the use of rewards and goal setting affect the motivation on the remainder of the staff? This thesis is dealing with the question of how the management of Bilbolaget Nord AB, who were stricken by layoffs, are working to enhance motivation of the remaining staff with the use of rewards and goal setting. This is a qualitative case study where we have focused our attention to the workshop department at Bilbolaget Nord AB and empirics have been collected by conducting interviews with middle management executives and a questionnaire study with the remaining employees. An in-depth study of theories regarding motivation, goal setting and rewards was made in order to be able to compare and analyze the theories with the case.

Nature-like plantations are areas that, by today?s maintenance procedure usually gains low prioritiy and are forgotten. Most nature-like plantations are currently disadvantaged and have in many cases grown up and formed dense,impenetrable and brushwoody green volumes. These green volumes is rarely used, but usually only fills out gap surfaces. With proper care nature-like plantations can become health promoting environments in the increasinglyhardened urban environments.How vegetation systems work and how trees and shrubs interact is dependent on many factors.

The essay examines managers reflection after attending a leader development program. When examining their thoughts the author starts out from the assumption that leader development programs with reflecting elements can create reflection on management/leadership and the organisations management behaviour. The examination is done whit help of a case study on a company in the paint industry. To test the assumption the author uses a combination of questioners and interviews on eight managers who has finished a leader development program. The result is analysed by bringing forward the managers general assumptions an by finding relations between opinions on needs, existing norms and preferred management/leadership.

The main purpose of this essay is to through theories about internal communication, channels to communicate through and change management study how these can be related to the processes at the Swedish Consumer Agency due to its future relocation. The main question within this essay is therefore:- How has the internal communication and the change management at the Swedish Consumer Agency developed in comparison with the prescribed theories?This essay is divided into three different parts (ideal, reality, ideal/reality) which can be derived to the essays theory, result and analysis chapters. The theories are the ideal while the result describes the internal communication and the change management during the process (the reality). In the analysis chapter, the ideal and the reality are compared to distinguish how the reality has been working in comparison to the ideal.The internal communication has mainly been distinguished through the authority?s intranet and the information communicated has comparatively been fast, open, objective and reliable.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

The aim of this Master's thesis is to examine the ways in which culture and cultural policy are being articulated in the process of Lund's application to become Sweden's European Cultural Capital of 2014.I have used Dorte Skot-Hansen's three cultural political rationalities: the humanistic-, the sociological- and the instrumental rationality, as well as and Jenny Johannisson's extension of those into three cultural-political discourses, as sensitizing concepts in my analysis. The questions raised are: How are the three rationalities/discourses articulated in the chosen central documents and in the process surrounding them? Which themes and arguments dominate the chosen documents?The main objects of my study have been four texts that have been produced in the applicationprocess: a Prestudy, a Plan of action, a Broschure and a Cultural policy. Along with them local political protocols, newspaper articles and other related material have been used. The research method applied was a qualitative eclectical textual analysis with emphasis on the content and on tracing the way the rationalities were expressed in the material.The rationalities were all found to be articulated in the four texts.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.