Background: The use of reward systems can be of strategic importance as well as an affective mean of control for the organization in its work to achieve its goals. The municipal sector is characterized by its transparency and its responsibility for the taxpayer?s money. We therefore wonder which possibilities the municipal sector has to use reward systems as a men of control. Purpose: We intend to research the possibilities that the reward system offer as a mean of control for employees at the higher municipal level, with a special focus on commitment and motivation.

If you move from Sweden to Portugal to work as an Art Director at an Ad agency, there are certain things you ought to know. Perhaps even before you decide to move. There are a lot of things that are quite different if you compare Portugal to Sweden, not only the language, but also the design, software, working hours and much more. You have for example two month with double salary, you work till six p.m. and when it comes to maternity leave, you have 100% compensation with no taxes the first four months of every pregnancy.

Syftet med uppsatsen är att undersöka om det finns ett samband mellan lönsamhet och storlek på rörlig samt total VD-ersättning i de största svenska aktiebolagen. I uppsatsen diskuteras även funna samband samt bakomliggande teoretiska förklaringar till VD-ersättningens storlek. För att undersöka om VD-ersättning och företags lönsamhet korrelerar utförs kvantitativa undersökningar med hjälp av regressionsanalyser för respektive år mellan 2002 och 2007. Populationen som undersökningen baseras på är de företag som i september 2009 var registrerade på Stockholmsbörsens segment Large och Mid Cap.Undersökningen resulterade i slutsatsen att inget samband mellan vare sig rörlig eller total VD-ersättning och lönsamhet kunde styrkas. Istället gavs indikationer om andra faktorer som påverkade VD-ersättningens storlek.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Each municipality in Sweden have to offer all children a place in a pre-school class starting the autumn term of the year the child turns six until it starts compulsory school. Despite the fact that it is a non-compulsory education, 95 % of all six-year-olds attend pre-school class.The purpose of this study has been to explore how pre-school and compulsory schools organize the pre-school children?s transition to pre-school. It also aims at examining how teachers? co-operate in order to fulfill the commission of the national curriculum and how they make a smooth transition to the new school for the children.Research questions: In what way do teachers in pre-school and compulsory school co-operate in in order to make the children?s transition easy? What part of the process and which operators are most important for the children in the transition? To what extent does the school organization fulfill the commission of the national curriculum regarding co-operation between pre-school and compulsory school?To answer these questions I have used a qualitative method where I have made seven interviews as well as a text analysis of annual reports from the studied schools.

This thesis aims at studying the European Union?s actions against applicant states. In this case Turkey has been chosen as a variable, because of its unique applying accession.Turkey is a country which has been applying for a membership of the European Union since 1989 and Turkey is the only state which has been searching for membership for more than twenty years. Turkey has been given a lot of critic of not fulfilling the political criteria of the Copenhagen criteria?s.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

The following thesis is examining compliance with EU-law from a member state perspective. The variation in the compliance level between the member states from 1995 to 2005 is analyzed to prove the fact that the Nordic member countries during the measured time period experienced a low number of infringements. The infringements that did occur were resolved faster and more efficient in the Nordic countries then in the other member states. The theory used to explain the Nordic compliance rate is divided between external and internal pressure in a pull and push model. The external pressure is illustrated with argumentative persuasion from the EU-commission to the individual member states; how the state responds to the persuasion in order to act compliant.

Books and reading are important elements in cultural policy. On 1 January 2002 VAT on books and magazines was reduced from 25 per cent to 6 per cent. The purpose was to increase reading in all sections of the population. A special Book Price Commission was appointed to follow and examine price trends and to work for an enhancement of reading in all groups of the Swedish population. But what form of reading are the BPC talking about? With a theoretical point of departure in the theory of power and discourse by Michel Foucault the aim of this thesis is to explore if there is an existing discourse about reading and, if so, how this discourse is operating in the BPC reports.

The aim of this issue is to study how Swedish public libraries deal with the principles of freedom of speech and freedom of information in connection with public use of the Internet. The authors intention has been to find out whether the public use of the Internet has caused ethical problems for library workers and how the libraries solve situations when they consider their principles violated by library users. The authors study the debate on the issue in a couple of Swedish library magazines published during the late 1990s and they also give a few examples from the USA during the same period. They study the ethical principles and directives for schools published by the Swedish Board of Education as they claim that many of the public library users are students who bring along their ethical conceptions and thereby affect the ethical climate of the libraries. In their study the authors refer to ethical rules given to librarians by their trade union DIK and to the conclusions drawn from the hearing Good Ethics on the Net held by the Swedish IT Commission in 1998.

The Government announced a new school reform which aims to support teacher appraisal and professionalism within the Swedish education system. The once well renowned profession is hurting by the decreasing quality of the Swedish education system and the declining number of applicants to the university teacher program. The school reform introduced a new career path for especially skilled teachers to an occupation earlier characterized by a homogenous work force. The Government encourages principals to promote thriving teachers to first teachers, whom will receive an increase in the salary covered by state aid. By supporting these effective teachers, the Government wishes to increase the image perceived and status of the profession and improve the competitiveness of teaching's salary.

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

Syfte: Syftet med denna kandidatuppsats är att få en förståelse för varför så stor andel av fastighetsmäklarstudenterna vid Högskolan i Gävle i slutändan väljer ett annat yrke.?Vilka faktorer ligger till grund för valet att byta yrkesinriktning för de studenter som fullbordat sina studier till fastighetsmäklare vid Högskolan i Gävle??Vilken roll spelar HIG i studenters val att inte arbeta som fastighetsmäklare??Hur påverkar studenternas inställningar och förväntningar på mäklaryrket i deras val att byta bransch??Hur påverkar de speciella omständigheterna i fastighetsmäklarbranschen ett eventuellt branschbyte?Metod: Vårt forskningsarbete har utgått från en kvalitativ inriktning med det hermeneutiska perspektivet som grundpelare. Vi har utfört totalt 45 stycken intervjuer både personliga och per telefon där dock ett fåtal besvarades per e-post.Resultat & slutsats: Våra slutsatser sammanfattas i följande punkter.1.Den stora arbetsbördan i kombination med arbetstiderna2.Lönen. Både dess struktur och storlek i förhållande till arbetsinsats3.Felaktiga förväntningar och inställning till yrket4.Tufft yrke med hård konkurrens5.Inga eller få arbeten på orten + FamiljesituationenFörslag till fortsatt forskning: Vår studie begränsade sig till att endast omfatta högskolan i Gävle men en rikstäckande undersökning borde vara av intresse för både branschen och högskolorna. Det vore även intressant att analysera skillnaden mellan varför folk tror att andra byter yrke med varför just personen själv bytte.Uppsatsens bidrag: Vår förhoppning är att denna studie skall innehålla ett nyhetsvärde för flera inblandade parter i fastighetsmäklarbranschen, studenterna som läser till fastighetsmäklare, Högskolan i Gävle och sist men inte minst fastighetsmäklarbranschen själv..