By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

The purpose of the study was to investigate, using data from the sacerdotal culture, t h espouses of five priests. The main questions were: How does the priestly calling affect thespouse? Do the spouses involve themselves with voluntary work? Do the spouses feel thecongregation have expectations? Do the female and male answers differ?The sacerdotal culture has consisted of several elements. The main element is the priest?scalling for his work.

AbstractTitle: Interactivity and participation - a qualitative study about the making of machinima withWorld of Warcraft (Interaktivitet och och deltagande ? en kvalitativ studie kring skapandet avmachinima med World of Warcraft)Number of pages: 68 total, 50 without appendixAuthor: Peter BrandbergTutor: Else NygrenPeriod: Autumn 2006Course: Media and Communication Studies CUniversity: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim of this study is to take a closer look at the phenomenon machinima by analysing a number of specific movies from the site worldcraftmovies.com. This analyse is focusing on how the content of these movies relate to the wider game culture of the MMORPG World of Warcraft, what specific elements in the movies is referring to and if there is differences or similarities between different genres (or categories).Material/Method: The method used in analysing the movies is a combined method inspired by hermeneutic, semiotics and discourse analysis.Main results: Instead of answers this study raises many questions about the diverse content of the movies. A general division can be seen between movies focusing on the games rules and movies that are trying to present a fictive world. But the study also shows how there are many movies moving between these two points.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Culture is seen as an abstract phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.

Children and young people's right to culture is a priority in the Government's cultural policy. Creative school was introduced in 2008 with the aim that children and youth should receive professional culture in school and increasing access to culture in all forms of expression and possibilities of their own creation, with starting points in the school curriculum. The purpose of this bachelor is to explore the view, the treatment and the use of Creative school in Värmland. A comparison has been made between professional culture, which conveys the culture and culture Coordinator who develops and co-ordinates the work of culture in schools, based on their experiences of creating school. I have looked at what barriers and opportunities there are in liaison with the school and how creative activities can be integrated into the school's other subjects.

In this thesis the author has through a discourse analysis examined how the concept of culture has been used in the discourse of integration during the late twentieth century in Sweden. The author argues that the integration of immigrating people has been the fundamental method in creating Swedish citizens within the immigrant communities. In this discourse the concept ?culture? has been a constant recurring way of explaining differences among the immigrants towards ?ethnic swedes? and Swedish way of life and establishing difficulties in performing integration outside of governmental policies. When looked upon in terms of discourse the integration process is the possibilities, intents and interests and the actual creation i.e.

The purpose of the study was to investigate, using data from the sacerdotal culture, t h espouses of five priests. The main questions were: How does the priestly calling affect thespouse? Do the spouses involve themselves with voluntary work? Do the spouses feel thecongregation have expectations? Do the female and male answers differ?The sacerdotal culture has consisted of several elements. The main element is the priest?scalling for his work.

This paper aims to describe how religion teachers in Swedish schools teach concerning questions about life issues and popular culture. To research the teachers' didactic approach to these issues, didactics has been defined with three educational questions: what, how and why. The essay focuses on teachers' effective implementation of teaching on life issues and popular culture, which we used a theory of offering meaningfulness describing what subject matter that may be imparted to the students. An offer of meaningfulness can be pursued and can be made visible in the context of what and how performs the teaching and also in the context where the teacher planned the teaching elements. The method that the paper has used is the interviews of four different active religious educators in Stockholm and Uppsala area.

The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Med utgångspunkt i aggregerade och individuella inkomstdata diskuteras vilken roll upphovsrätten spelar som incitament för det kreativa utbudet i stort. Resultaten visar att kreatörer får små andelar av sina inkomster från upphovsrätt och obetydliga andelar från direkt från upphovsrätt, med vissa skillnader mellan olika grupper av skapare. Kreatörernas inkomster fördelas ojämnt och de små inkomsterna från upphovsrätten fördelas extremt ojämnt. Mot bakgrund av redan existerande utbudsöverskott samt omfattande substitut för upphovsrätten bedöms upphovsrättens incitament som svaga för utbudet i sin helhet..

We want to identify the gap that consists of the expectations we have of Brazilian / Swedish culture with the self-image of these individuals included in the culture of question. This gap, we believe, creates a problem for business across borders. The reader is therefore made aware of the issues that affect our expectations and our self-image, and how this can be used to explain cultural differences..

The study?s purpose is to find out how important cultural competence is for the guidance of people with multicultural backgrounds. I also want to illustrate that what is seen as normal in one culture may mean something different in another culture. The study will also in some extent explore culture clashes and its problems in the guidance context. The method used in the study is qualitative and the five respondents were all practicing Muslims.

This study is focused on some individuals' experience of the concept of culture in their everyday life. Some questions about culture were asked to some persons living in a small village in the isle of Gotland and some persons in the capital of Sweden, Stockholm, in the autumn in 2007 in a field study.The study showed that peopele tend to shape their own life world in the continuous activity in their near surroundings, in the garden and in reading literature and listening to music. There were some differences in the life world depending on where they lived,  in the country side or in town. Urban life has more offers as to popera and theatres but negatively more violence and stress.A study of literature on the ethnological concept of culture is included. The answers of the individuals also led to different topics such as nostalgia, mind, fear, feelings, body and soul which were enlightened by scientist from the respective fields..