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.

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.

Background: The nursing profession involves meetings and situations which can be stressful. The work environment can cause additional stress in the form of time pressure, lack of support from colleagues, management or disgruntled family members and patients. This places the nurse in a position that requires a sharpened ability to handle stress. It can become overwhelming and unmanageable and cause a serious threat to the nurse's health and wellbeing. To handle stress the nurses uses different coping strategies.Aim: The aim of the review was to gain a better understanding of how nurses deal with occupational stress.Method: A systematic literature overview study based on eleven articles, including both qualitative and quantitative studies.Results: Nurses deal with stress in different ways based on their own resources.

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.

Purpose: The Swedish correctional service is on the brink of its biggest expansion in history, due to political investments related to battling a rise in gang related criminality. The purpose of this thesis is to exam and understand the strategic competence supply work from an employer perspective and investigate the elements included in the Swedish correctional service competence supply form a regional perspective. The study specifically focus on what strategies the Swedish correctional service employ to attract, recruit, develop and retain workforce. Theory: The theoretical framework of the study includes among others, a model divided into three different phases (within, in and out) within competence supply, the demand-control-support model, push and pull factors, as well as the two-factor theory. Method: This study has a qualitative approach with semi structured interview as its specific method. A total of seven interviews were conducted with personnel within the swedish correctional service. Results: The main challenges are related to recruitment, staff retention, support of managers, and the fact that many correctional officers do not have time to complete their training before leaving. The latter is particularly significant are of concern.

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.

The aim of this study is to gain knowledge about the internalcommunication at a public library in Sweden, focusing on the flow of information and the library employee?s role as a source and receiver. This is an important subject because internal communication affects not only the internal work, but also the users. Despite this there are few studies about internal communication in libraries. The research questions used are: How do the employees perceive the role as source of information, and what choices do they make before they spread information? How do the employees perceive the role as receiver of information? How do the employees feel that the information flow works in the organization as a whole?The research is founded on five qualitative semi-structured interviews with the library employees.

This diploma work was performed because the company Sveriges BostadsrättsCentrum, with the abbreviation SBC, had a need to gain insight into how changes in the Work Environment Act and related regulations which took effect January 1, 2009 affecting their work with the work environment. The changes mean that the client may hand over his work environment responsibilities to a contractor and that he has to select so-called building work environment co-ordinators. At SBC they are working as representatives for tenant-owner's association when a construction is about to be carried out. The purpose was to ascertain how changes may affect the work at SBC. The diploma work intends to educate the staff at SBC how work with the work environment would look like if they met the regulatory requirements.

This paper is about employer?s obligation to establish plans for equality between the sexes and the practical use of these plans. The aim is to clarify what national and international law states about plans for equality between the sexes, and to examplify how plans for equality between the sexes is used in practice.For this paper juricprudential metod with a social science perspective is used. Current law has been examined, but this paper also contains an empirical part consisting of interviews with two individuals from a municipality and a private company, and an examination of the two organizations? plans for equality between the sexes.Employers with over 25 workers owe to establish a plan for equality between the sexes.

Syftet med arbetet är att kartlägga hur en organisation arbetar med tillgänglighet för anställda med ett funktionshinder, samt vilka eventuella hinder organisationen stöter på i förbättringen av tillgängligheten inom organisationen. Studien är en kvalitativ undersökning där vi gjorde sju enskilda intervjuer med olika personer inom organisationen. Vi intervjuade personer inom organisationen som var chefer och arbetar med arbetsmiljö och tillgänglighet samt även medarbetare. Vi fick även möjlighet till att intervjua ett par personer med funktionshinder. Resultatet visade att tillgängligheten är mycket god inom organisationen.

This essay is about how the company management should prepare to avoid BOHICA syndrome to develop from a reorganisation. BOHICA syndrome is a cynical attitude, acquired by recurrent disappointments from, for example reorganisations. If the company management is attentive and identifies and addresses such disappointments, BOHICA syndrome can prohibit the possibilities in future to work efficiently and profitably in the company. BOHICA syndrome are thus by extension a threat to the company?s survival.

The modern beauty market is concentrated with intense competition where cosmetic brands fight to stay on top. A popular method in order to gain sales and increase margins is to influence existing customers to buy more with the use of suggestive selling. The purpose of this paper, was to further examine the different effects of suggestive selling with the use of complementary versus non- complementary goods in the form of customer satisfaction, customer view of the service encounter, as well as success in sales. In addition, the influence of the customer's purchase amount on the tendency to buy an extra product in a suggestive selling situation was examined. The study was conducted through the use of a field experiment with the support of surveys in 'The Body Shop'.

The purpose of this study is to describe if and how a seasonal based company named SkiStar, learns through the exchange of experience and knowledge. We have analyzed gathered qualitative and empirical data to explore this subject. We conducted three semi-structured group interviews with employees from the SkiStarshop division. They described their routines and procedures in SkiStarshop. The collected data was processed and analyzed through our theoretical framework.