Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.

I dagens samhälle finns det ett antal arbetstagare som har anställning på begränsad tid. Denna uppsats utreder regleringarna kring visstidsanställningar samt vilket förhållande som finns mellan visstidsanställningar och samhället. Fokus i detta arbete är att undersöka hur visstidsanställningar regleras och hur dessa inverkar på individer i Sverige. För att få full förståelse behandlar uppsatsen vidare EU:s syn på Sveriges reglering av visstidsanställda. Samhällets utveckling behandlas kort för att nå en djupare kännedom om behovet av visstidsanställningar i Sverige.

Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.

Syfte Syftet med studien var att undersöka hur arbetsintegreringen på den reguljära arbetsmarknaden kan se ut för personer med lindriga intellektuella och neuropsykiatriska funktionshinder. Vi ville också ta reda på hur metoden Supported employment används eller kan användas i SverigeFrågeställningar? Hur fungerar arbetsintegreringen för personer med lindriga intellektuella eller neuropsykiatriska funktionshinder i Göteborg?? Använder man sig av metoden Supported employment och i så fall hur?? Hur kan ekonomin se ut för den enskilde och hur förändras den av en eventuell anställning? Metod Till studien valdes en kvalitativ ansats då detta passade syftet bäst. Vi genomförde 5 intervjuer med sammanlagt 8 personer inom kommunen, arbetsförmedlingen och försäkringskassan.Resultat Resultatet presenterades utifrån 3 valda teman och analyserades med hjälp av tidigare forskning samt valda teorier; Empowerment och KASAM.Kommunen, Arbetsförmedlingen och Försäkringskassan samverkar och påbörjar kartläggningsarbetet med den funktionshindrade redan under gymnasietiden för att underlätta steget ut i arbetslivet. Supported employment är en evidensbaserad metod som har visat sig fungera för flera grupper som stått utanför arbetsmarknaden.

Motivation, in an organizational context, is about whether the employees feel that their work is worthwhile, satisfactory and that there are opportunities for further development within the organization. However, motivation can be affected by a number of factors that originate from the employees? characteristics, the characteristics of the situation and the individuals perception of that situation. A factor that could lead to a low level of motivation is if the employee feels that his work is monotonous.Thus the purpose was to study the factors that lead to motivation and job satisfaction in a working environment that generally is considered monotonous and dull by investigating the target group cashiers at two Swedish grocery stores called Ica Kvantum and Coop Forum.In this study a quantitative method was used by the design of a questionnaire. The questionnaire was used to get a general idea of the factors that the respondents consider motivating in their work.The results and the analysis of the questionnaire show that you really cannot make any general conclusions since there are many different factors that lead to motivation depending on who you are as an individual and in what phase of life one finds oneself.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Titel                                    Indirect economic impacts of a national environment certification as financial business strategyAuthors                              Ida Antonsson, Emma Hellberg and Linn RingströmAdvisor                              Arne SöderbomCourse                               Bachelor thesis ? business administrationSeminar date                     2013-05-27Purpose                              The main aim of this study is to describe and analyze how private corporations use national environment certifications as a business strategy to gain power and financial benefits. By studying already certified corporation in Sweden, this study aims to understand, explore and develop already existing theoretical theories and concepts concerning ?national environment certifications?.Background                      All corporations have an impact on the environment. Therefor many corporations use a variety of worldwide certifications to be able to prove to ?others? that the corporation meets national- and international set goals.

AbstractAuthor: Markus Ekström and Albin OlssonAdvisor & examinator: Petter Boye, Thomas KarlssonTitle: Brand Valuation of companiesKeywords: Brand Valuation and Kalmar CountyIntroduction & Problem: The term trademark is originated from the Old Scandinavianbrandr and means stigmatize. A new standard for brand valuation ISO 10668 was adopted in2010, which has created a more reliable valuation method. It used several different methodsbefore, which meant different values but now they have agreed to this standard, which shouldmean that more companies make brand valuation. But that?s not the case, and you can wonderwhy? We also want to see the benefits created for companies, and the benefits companies canget with a valuation of the brand.Purpose: With this essay we want to examine how companies in Kalmar County looks atbrand valuation, if they have made it or not.

During the last Century a tremendously technical advancement has taken place and brought a change in society, which has affected workplaces in a monumental way. Many heavily and moveable physical working tasks at the work placement have been replaced with much easier and sedentary tasks.Two of the major reasons for sick absence in Sweden are illness in the locomotive organs and pain, which can be treated and prevented with physical activity on a large scale. Many employers offer their employees? subsidized exercise cards, which can be used during their free time. A health care exercise hour is one benefit that employers can offer their employees and normally takes place once a week during fully paid working time.

The purpose of this work is to find out how present manager contracts are set up in Landstinget Västmanland (the county council of Västmanland), explore managers? perception of these contracts and why managers have chosen leadership. The work has also reviewed the question if managers need to have a relationship or expertise to the activities they lead and which qualifications are needed in such case. The survey was conducted in two divisions in which nine interviews were held with managers at all levels. In addition to this a questionnaire including the 87 managers in the divisions were held.

This project operate an environmental assessment of total waste was conducted by using a life cycle assessment (LCA), that examines the environmental benefits of recycling production waste from Atlas Copco at Stena recycling. Atlas Copco is a company engaged in the development and production of rig-mounted hydraulic breakers and handheld air breakers and handheld motorized rotisserie. Stena recycling is a recycling company engaged in recycling, processing and refining of metals, paper, electronics waste and hazardous waste.The purpose of this study is to focus on Stena customer Atlas Copco and evaluate environmental benefits between to recycle and not to do it. The result shows that the total energy gain, resulting from the recycling of waste fractions, lands at 6 990 089 MJ, corresponding to drive 3 times around the Equator with a truck (40 t). The result shows that recycling 3040 kg paper provides an energy gain of (38 600 MJ) compared with burning paper (19 500 MJ) is 19 100 MJ, which corresponds to heat a house for 11 weeks.

Inledning: Psykisk ohälsa samt värk är de vanligaste orsakerna till att människor upplever sitt hälsotillstånd som nedsatt. Bland kvinnor utgör dessa tillstånd tre fjärdedelar av sjuk- och aktivitetsersättningar. Projektet Fyrklövern startades med syfte att utvärdera en kombinationsmetod av Grön rehabilitering och Supported Employment (SE). Projektledningen önskade även en utvärdering av deltagarnas livskvalitet vilket resulterade i att denna uppsats har genomförts. Syfte: Syftet med studien var att undersöka om kvinnors livskvalitet förbättrades efter intervention Grön rehabilitering och SE.

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.

The purpose of this essay was to examine the role of the acquisition of the Swedish language for integration of adult immigrants given by the seven parties currently in the parliament and other players on the field. The questions were meant to bring light upon the arguments used by the different players concerning the role of the Swedish language, to enlighten which discourses that are constructed, and the contradictions that exist between these. We parted from a postmodern position and used social constructionism to back up our method and theory of analysis; discourse theory. The results revealed three different discourses concerning the role of the Swedish language in the integration process; the liberal discourse, the discrimination discourse and the social democratic discourse. The liberal discourse claims that immigrants have a responsibility to learn Swedish to be able to achieve employment and to provide for themselves.

Background Participation in the community is vital to mental health and is beneficial to individuals and society. Many studies discuss this issue in relation to the disabled, and this study investigates this further. The goal of this survey, performed in Göteborg, Sweden, is to study issues relating to the participation of people with physical disabilities, according to their own perceptions and experiences on this issue. Method Qualitative methodology was used to explore experiences of participation in twenty physically disabled adults by means of semi structured personal interviews. Results From a social constructionist view, disability is explained in terms of being socially constructed.