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..

The use of group Contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group Contribution does not work without problems. This thesis analyzes three main issues where group Contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group Contributions to be made at a shareholder?s meeting.

The Swedish group Contribution rules entails that group Contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group Contribution some conditions has to be fulfilled. One condition is that the receiver of the Contribution shall not be a resident of a foreign state. The question that arises is whether group Contribution with deductibility is consistent with the non-discrimination clause. In some group Contribution situations several tax conventions can be applicable.

If an enterprise lacks capital it might be in desperate need of capital Contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital Contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital Contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

The river Göta Älv reaches between Vänern and Gothenburg and is the main raw water source for Gothenburg that supplies about 700 000 people with water. To protect and maintain a high water quality, continuously samples and water analyses are made throughout the river. In 1998 a protection area was founded between surte and Lärjeholm where the raw water intake is. This was made to increase the awareness of the importance to protect the water. However, there is a lot of Contribution of untreated stormwater to Göta Älv within the protection area.Göteborg Water and Sewage Works commissioned this thesis where two areas, Tagene industrial area and Kärra residential area, with untreated stormwater outlets within the protection area are studied.

Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK.

Abstract This qualitative interview study focuses on job coaching by examining what thoughts, views and opinions the involved parties, such as job applicants and job coaches, have of the Contribution. The aim is to highlight the obstacles and opportunities by examining the expectations that exist from both parties as well as how to look at job coaching and its different areas. In this context, examine the similarities and differences between the two parties approach to the Contribution. This is made possible through four interviews with job applicants as well as four interviews with job coaches. A grounded theory inspired approach was used to obtain the results of the study.

This essay analyses the national standard for maintenance aid and if it´s compatible with the standards set in the government mould.As new-liberal ideas get more scope in the Swedish policy the analyses focus consisted in seeing about the social Contribution been changed, and if the standards in the government mould have lost their worth.The national standard is not edified on the basis of subsistence levels, but becomes paradoxical when numbers of welfare recipients is the measure used in order to measure poverty, concurrent as the government mould aims to protecting every citizen?s welfare.The study analyses a type of society that has emerged during a period of time. In a normative analysis concepts are set in relation to each other where, the analysis presents standards that are vague. If the standards in the government mould are presented as something valuable and get their worth back in the policy, perhaps also the citizen´s in Sweden change attitude to poverty and welfare Contribution.   Social- liberalism justifies social Contribution and the welfare State, while new-liberalism has other opinions about what redistribution should contain.

The aim of this project is to optimise the sawing patterns used for sawing Scots pine at Säters Ångsåg AB. The thesis has a theoretical approach and does not claim to be fully applicable in a practical point of view. The input used in this project is last year?s sales volumes and prices of sawn products. The input of the timber is collected from the database ?VIOL?.

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.

Aim: Many people react negatively when they find out that I work as an estate agent. They believe that estate agents earn more money then they should. What many do not know is how hard we must work and that it doesn´t suit someone who is looking for an 8-17 work. As an estate agent I thought it would be interesting to found out why the estate agents have such a bad reputation.Method: This essay is based on the interviews with estate agents and branch organizations but also on newspaper articles about real estate agents. Theory is collected marketing, where I have concentrate on concepts of branding, positioning, communication and image.Result & Conclusions: The factors, which I found in my investigation, that have an effect to the bad reputation are; media, commission, the customers and the bidding.

A reforming trend is captured showing that countries are shifting from defined benefit pension systems towards defined Contribution systems. The reforms have been justified through predictions that the defined benefit systems will not manage to provide good enough pensions to members in the future. The newer defined Contribution pension plans often include individual financial accounts where individuals have the possibility to choose how a part of their pension savings should be invested. Sweden was early to introduce such a system, which at the moment provides more than 800 funds to choose from. The aim of this thesis is to capture the market risk associated with these individual investments and does so by using Monte Carlo simulations for six selected pension funds.

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 simple view of reading is a theory in which reading is divided into decoding and linguistic comprehension. The theory has been used to explain and to subgroup reading disabilities. Research has also investigated if additional factors are of relevance to reading. In the present study, decoding was divided into the factors orthographic decoding and phonological decoding, while comprehension was divided into word comprehension and grammatical comprehension. The purpose was to analyze these factors and their Contribution to reading ability in children in fourth grade: one group with reading difficulties (n=36) and one group with typical reading ability (n=36).

The highly toxic man-made substance referred to as dioxin (polychlorinated dibenzo-para-dioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs)) causes severe health damages both to humans and other organisms, with lethality as its worst. Because of the toxicity several risk assessments has been performed on dioxins trying to determine at what concentration there are no risk of exposure. Resent years of research has discovered that these substances are not only anthropogenically but also producedin natural processes, like volcanoes and forest fires. To investigate if there is a need to take these naturally formed dioxins into account in the risk assessment processes, interviews with persons at relevant institutions in Sweden has been made. Analyses of existing risk assessment methods and political documents were also made to complete the picture.