Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Residential estates are created without any adaptation to the users who will use them. Clients wouldprofit on involving users in an early project stage to create housing estates adapted to the user?s needsand wishes. Clients of the housing estates that require missions from consultants should realize that noone exclusive can represent other people's needs, regardless of the theoretical expertise they possess. TheSwedish million programme in the 1970s is an example of how objective expertise gained control, whichled to the creation of outdoor environments where few wanted to stay and live.

The purpose of this study is to understand encounter by individual depictions of meetingsperceived by social workers and clients in social services. Thus, we want to understand moreabout how clients and social workers as actors encounter each other in meetings in the socialservices. The study also aims to understand how the two actors affect each other in this typeof interaction and whether there are other influencing factors. We conducted a qualitativestudy by interviewing informants with semi-structured interview questions. The informantswere comprised of three social workers and eight clients.

We were commissioned by Bulten Stainless AB to identify and analyze their customer order flow. Because the company had problems with delays in the production and deliveries to the customer, the task also included investigation of how the company work with prevention and management of delays. The purpose of the project also included to identify critical factors for effective order flow in smaller workshop companies.The information about the flow and how the work takes place within the company were collected through observations on the company and interviews with the staff. This information was used to draw maps over the customer order flow and to write a description of the current situation within the company. Both strengths and weaknesses of the companies work could be identified through analysis of the present situation.

The aim of this study was to describe and analyze how social workers working in social services using evidence based practice with special focus on the clients? experiences and wishes as source of knowledge in collecting information, assessment and decision. To get to the social workers experiences and descriptions we used a qualitative method with semistructured interviews. The empiric material of the study consists of eight interviews with social workers working in different social offices in different areas, in southern Sweden. The main result of this study was that social workers use clients? experiences and wishes differently in different parts of the investigations.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

The purpose of this study was to investigate whether social counselling via chat conversations could meet the criteria for a professional conversation, and how the six social workers who were interviewed felt that it had affected the profession and the clients who are seeking their help.Communication, professionality, power, roles and regions are the key topics of this study. A hermeneutic approach has not only influenced the interviews but also the content analysis that was used to encode the results.The interviews revealed that the chat conversations was a successful tool but not entirely without difficulties. The initial contact making between the client and the social worker favours the client, since she/he remains anonymous and that was the main advantage of the method. The biggest concern however was that in the anonymity it is not possible to report cases that the social worker are obligated to. The changing of forum does not necessarily affect the professionality but due to the faceless chat conversation an entire dimension of communication disappears because the loss of body language.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

AbstractWorking with child and youth welfare is one of the most difficult challenges a social worker might face in the field of social work. Those who work with child and youth welfare are more exposed to stress and burnout than other comparable human service occupations. Research links the prevalence of stress and burnout to several key variables, such as demographics, working conditions and personality factors. In contrast, even though social workers in this field face many negative work-related problems they report a high job satisfaction. The aim of this study is to examine how uplifting and straining experiences affect social workers, who work with child and youth welfare, through the use of The Critical Incident Technique and interviews.

The background of this paper is the dual role that the social worker can have, of beeing both supportive and controlling in the meeting with clients. It is also about the power the social worker can have, how they handle the power in their profession and how they remain to it in the relationship with the client. The study is qualitative and built on interviews with eight social workers that work in different areas in the social services. We have chosen to see this dual role as if the social workers have to, in their daily work, handle the roles as one authority role and one supportive role towards the client.The purpose of this study is to understand how the dual role as the social worker has in the profession, as a helper and a authority, is expressed in the work and relationship with the client. We have turned this purpose into two questions: How do social workers with authority remain to the dual roles of the profession? How do the social workers describe and understand power?We don´t want to generalize in this study, we want to give an example of the social workers own experiences about the dual role.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The purpose with this work was to investigate some alternatives for an effective handling with grain, to find the most economic alternative. It is not common that moisture content is below 14% when harvesting grain in Sweden. To store the grain safe it has to be preserved in some way. I have described some of the most common systems for preserving grain in this paper. I have used the systems as a basis when I made calculations in handling the grain for a company. I have chosen a company placed in south of Sweden. The productions are crop farming and pork.

This study has a focus on brand building and brand identity. The overall idea of the study is to examine the Swedish clothing company WeAretheSuperlativeConspiracys brand building tactics and activities. WeAretheSuperlativeConspiracys, or WeSC, is a company that produces and sells streetfashion in over 20 countries and has over 1600 distributors. The company has in the recent years grown to become one of the largest in its segment. The interesting factor in WeSC´s brand building activities is the use of Weactivists.

Today, an Intranet is an important way for a company to share information. An Intranet has become a company?s way to communicate within the organisation. This communication is important, especially when the company is going through changes. In order for a project to succeed, the employees must support it.

Our purpose is to report on a few of the internal and external factors that influence a person to choose and dare to start his own company, instead of being employed. We would also like to get an insight on what is of strong importance when you establish a new company. This will be done with a theoretical and empirical study..