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.

Fetma och övervikt är ett allt mer vanligt problem över hela världen och därav ökar även överviktskirurgin. Gastric bypass är den vanligaste metoden i Sverige och ses som ett redskap för viktminskning. För att bibehålla viktminskningen spelar andra faktorer än operationen en roll hos patienterna. Studiens syfte var att finna framgångsfaktorer vid en bibehållen viktminskning postoperativt. Metoden var av fenomenologisk narrativ karaktär och datainsamlingen skedde med hjälp av intervjuer.

This is a graduation project in Innovation Management, which seeks to enlighten new theories within the major subject ? the multi?faceted innovation process.The reader is hereby invited to an insight in the more complex perspectives of these types of theories than what has previously been explained in simplified ways.We have conducted research on a company within the cleantech market; Cellkraft AB. The company develops and produces fuel cells amongst other products, which have emerged during their research and development in the fuel cell technology. Cellkraft works in a high?tech frontline market where innovation is key.

The educational underachievement of children in foster care has been known for a long time. This study aimed to compile and analyze the current knowledge about interventions, intended to improve foster children?s school achievements. The method used was a systematically undertaken narrative review. Despite a comprehensive searching strategy, only ten relevant studies were found, indicating that little has been done to improve the educational outcomes for children in public care.

This Bachelor?s thesis is about bossless organizations. We have observed that the hierarchical structure that the majority of organizations is structured by today is a remnant of a time long gone, and can be an obstacle for independent thinking and responsibility inside organizations. We want to question the accepted perception that an organization is best structured in a hierarchic form.The purpose of the thesis is to provide an understanding of how a bossless organization works and to give a concrete explanation of the consequences of this kind of organizational structure.The thesis is of a qualitative nature and is designed with an inductive approach at an organizational level. We conducted a case study on a bossless company and supplemented this with secondary sources from three other bossless organizations.It concludes that the bossless approach can work and that there are a number of advantages to benefit from it.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

We must all take our responsibility to our common environment, we have to make sure that the following generation is guaranteed a healthy and good environment. Swedens universities have a significant role too achieve this. Environment questions have to integrate in the educa¬tion as a compulsory element, then more people will have an increased comprehension for the influence we have ion the environment. . My degree project have I decided to do about the environmental work at Halmstad University.

Library and information science students often ask themselves if their education will be sufficient and adapted to the work tasks they will meet with as future librarians. It is the aim of this Master thesis to investigate LIS-graduates' experiences of the transfer from academic studies into professional life. The thesis thus treats four questions: I: What problems, if any, does the LIS-graduate experience when first employed? 2: Does the recently employed librarian feel that the academically obtained knowledge is applicable in professional life? And, if so, how does it apply? 3: Does the new employee find that there are areas in which his/her academic education has been insufficient? 4: What is the general attitude towards LIS-graduates' education among colleagues and is the library staff prepared to provide the necessary instructions? The investigation is performed through interviews with eight LIS-graduates, all of whom have recently started working as public librarians. The analysis is based on the concepts of competence, qualifications, work skills, knowledge and in the processes of formal and practical learning.

Changes in the labour market combined with an increased media coverage of managers, have resulted in the rise of a new human due diligence industry. The use of background checks has lately become increasingly popular on the Swedish market and many companies use it as an evaluation tool when recruiting. This study investigates differences in the background screening procedure for recruitment to executive management positions and lower level positions. It also aims to answer why background checks are conducted, using a cultural and a functional perspective. The report takes an abductive approach and data has primarily been gathered through a survey directed to large Swedish companies.

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

Work environment activities, such as work health promotion, can take place at different levels - though the best result is obtained when all levels can interact. The overall aim with this study was to examine the impact of health promotion on work related well-being and stress in an industrial company. The focus was on employee experience of and participation in company initiated wellness activities. A quantitative cross-sectional study was conducted in which parts of the Copenhagen Psychosocial Questionnaire (COPSOQ II) were used to examine factors in the psychosocial work environment, and well-being was examined with the Satisfaction with Life Scale (SWLS). In all 303 employees (50 %) responded to the survey.

Several reports and scientific research have shown that unemployment affectshealth negatively and that it is the young unemployed who suffer the most. Despitethis, there were not many evaluated labour market programs for young peoplefocusing both on how the labour market programs affect the job status and health,most of them were only focused on job status. Since there were not manycompilations in that direction, the essay is intended to describe the variousprograms and their impact on both job status and health. A literature-based studyhas been conducted and 15 articles have been reviewed and compiled into variouscategories using a content analysis. It turned out that the majority of the mostcommon labour market programs were represented in the scientific literature.There was also a new genre that is not mentioned in previous reports, cognitivebehavioral therapy (CBT), which proved to be one of the most successful programs.Michigan Prevention Research Center (MPRC) job search programs also showedsome positive results.

Development of services that?s provided through mobile application technology in today's modern IT society has become a full-fledged market where numerous players trying to make themselves heard in everything from innovative new services to the further development of existing services. In these services actors wants to find new areas of use by taking advantage of the mobile technology.We have investigated how value is created and how the value is captured in the services provided through mobile applications. Through this, we wanted to identify the critical success factors in how a newly developed service should be designed to create value. This has been done through a thorough literature review, together with an indepth evaluation of existing applications.

Background: Acquisitions are a well-known method for increasing company size and strength on the market. But to reach the targets set, more than just a positive economic calculation is required. An atmosphere that supports the company's integration is needed, for which it is of great importance for management to understand the underlying sets of values that exist in the organisation, and to take into consideration the way they might become an obstacle or a tool for a successful integration. Purpose: The purpose of this thesis is to explain and understand how cultural change occurs and how it affects the employee, as a smaller company is bought and integrated into a larger organisation. Procedure: The analysis is based on theories on organisational culture and organisational change.