Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

During half a century the society has been changed from an industrial to knowledge-driven society. Industry companies have standardized requirements and companies that works with development in production has unique qualifications. The public employment office was created during a time that each tailored to then general requirements were dominating and the adaptation average appropriate worker and appropriate work where general. When the monopoly was stopped, crew companies begun to settle down on the market that flexibly adapt themselves to carried out now specialized needs that require sophisticated adaptation average work and job seekers. Companies lose the confidence for the public employment office and politicians threaten the organization with big closure.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

The environmental situation is becoming increasingly critical. The energy sector and other industries have a big impact on our climate and the public is raising their voice for companies to admit their responsibility towards the environment and society. Companies engage in corporate social responsibility (CSR) and happily disclose their responsible performance in annual reports. But what messages are they conveying in their CSR-reporting, and what attitudes towards CSR can be found underneath the explicit content? The aim of this study is to discover which discourses exist in CSR-reports from Swedish energy companies, and how these discourses operate.

Media society is under a constant development and in line with this change, firms must adapt to the market. We have investigated what fashion companies in fact are doing to communicate in the dynamic market. We wanted to find out how to communicate and how they can market themselves in a new and innovative way to create long-term customer relationships. We have used a theoretical frame of reference based on marketing communication, fashion marketing, branding and relationship marketing theories. We have assumed four themes throughout the survey which are: customer contact and relationships, emotion in communication, branding and relational communication.

World wide globalization and the rapid development of the Internet have lead to significant changes for companies around the world. The world has ?shrunk? and increased supply of goods and services has lead to a more intense competitive situation. As the market changes, so does consumer behavior. Today?s consumers do no longer wish to be treated as a group, rather they are looking for products and services that specifically fit their personal values.Recent years, the consumption of digital consumer electronics has sky-rocketed.

Sweden is one of five nations in the world manufacturing fighter aircrafts. Highly advanced technology is needed in order to develop a fighter aircraft. When developing advanced technology, new applications, other than those initially intended occur, spin-off. Some of Sweden?s largest companies are spin-offs from the fighter aircraft industry.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

In this essay I consider a self-experienced dilemma, and review how I, as a preschool teacher, treat a child with special needs. With the support of literature and theory, I can, with an essay writing approach, reflect and analyze the dilemma. In this way I will examine my practical knowledge and personal experiences of a complex situation. I want to examine whether children with special needs who are included in regular preschool activities, really get the support they need and deserve. Do educators have the conditions and does preschool have sufficient resources to realize this? Do educators have sufficient knowledge of how children with special needs should be responded to? I want to find out how the included children's social development and self-image is shaped by the treatment they receive at the preschool.

The more leadership you get, the more power you will receive. Unfortunately, not everyone is given the same opportunities. This can be seen and proved on the basis of studies in media companies. Our purpose concerns attitudes towards female leadership in Moscow, Russia. This thesis was based on two study methods, qualitative interviews and observations.

The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.

International negotiation is the link between international planning and implementation. The ability to negotiate successfully may very well depend on the efforts being put into preparatory activities, leading to the purpose of this research, to gain a better understanding of pre-negotiation in an international context, by exploring, describing and partly explaining the process. Personal interviews were conducted with two Swedish international companies to obtain thorough information within the area. The collected data from these two cases are discussed, compared and then finally used to draw general conclusions. The study indicates the different issues that either occur or should be considered prior to the first formal meeting in an international negotiation.

This thesis investigates the effects of active ownership on the return on assets (ROA) of Swedish listed companies during the years 2003 to 2013. Active ownership is operationalized based on the probabilistic voting model that is used to calculate the minimum amount of shares the largest shareholder needs in order to possess control of a contested vote at the shareholder meeting. We study the three largest lists on the Nasdaq OMX Stockholm, having 1454 observations from 207 companies to test our hypothesis. The main result from the study is that there's a significant positive relationship between active ownership and ROA during the investigated period. The active owners' relative strength also proves to have a significant positive relationship to ROA..

The food industry is an important part of the Swedish economy, It is the fourth largest industry in Sweden in terms of number of employees and production value. Due to the increasing globalization, the Swedish food industry faces new conditions and challenges. Through the Swedish membership in the European Union in 1995 a whole new era of competition began for the Swedish agriculture and food industry. Markets that previously were closed now opened. In retrospect, it should be noted that the Swedish food industry managed well.

Stjärnägg is a sales organization operating on the Swedish eggmarket, owned by nine Swedish packing companies. Those nine packing companies are not just owners of the sales organization, but at the same time competitors since they compete in the market when they do not sell the eggs through Stjärnägg.The purpose of this thesis is to evaluate the sales organization from a supplier and owner perspective. To answer the purpose of this study, qualitative interviews have been conducted with the owners of the egg packers. This has been done in order to get as fair picture of the sales organization as possible. From the answers of the interviews, a compilation has been made to be able to give Stjärnägg concrete proposals of improvements in the organization.