The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Today equal representation between the genders in parliament is something to be desired. One way to reach the goal of equal representation is by using quotas. The purpose of the study is to research the lack of equality in elected institutions by using a perspective on qoutas.  The study also seeks to find answers to if using quotas is a good method according to gender studies. A text analysis is being used to find reasonable solutions to the study´s presented complivations.  By analyzing different texts about quotas some of the more common arguments in the discussion about using quotas in parliaments were highlighted. Some of the more frequent arguments to implement quotas are that it would be more just but also that women and men may have different interests, experiences and therefore equal representation would be a question of resources.

AbstractTitle: Network communication for equal opportunities (Nätverkskommunikation för jämställdhet)Number of pages: 47 (54 with enclosures)Author: Hillevi GoodTutor: Ylva EkströmCourse: Media and Communication Studies DPeriod: Spring Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the possibilities to bring about change by the means of communication in two networks, focusing on the implementation of the Swedish Equal Opportunities Act.Material and method: The study draws on data collected in an electronic survey among representatives of two networks consisting of representatives from trade unions and employer?s associations. The material is analyzed using descriptive tools, cross tables and correlation matrices in which general characteristics as well as individual understandings of the network communication are presented and discussed.Main results: The general results indicate that the network communication serves important purposes, such as providing support and motivation for the members and changing attitudes towards equal opportunities. The analysis suggests that the network members have good communicative possibilities to serve as agents of change within their organisations. Moreover, there is an observed relation between, on the one hand, organizational context and, on the other hand, the network members? own communicational behaviour and their experienced possibility to influence their organizations.Keywords: network communication, diffusion of innovations, behaviour change, Equal Opportunities Act.

Today equal representation between the genders in parliament is something to be desired. One way to reach the goal of equal representation is by using quotas. The purpose of the study is to research the lack of equality in elected institutions by using a perspective on qoutas.  The study also seeks to find answers to if using quotas is a good method according to gender studies. A text analysis is being used to find reasonable solutions to the study´s presented complivations.  By analyzing different texts about quotas some of the more common arguments in the discussion about using quotas in parliaments were highlighted. Some of the more frequent arguments to implement quotas are that it would be more just but also that women and men may have different interests, experiences and therefore equal representation would be a question of resources.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

Today equal representation between the genders in parliament is something to be desired. One way to reach the goal of equal representation is by using quotas. The purpose of the study is to research the lack of equality in elected institutions by using a perspective on qoutas.  The study also seeks to find answers to if using quotas is a good method according to gender studies. A text analysis is being used to find reasonable solutions to the study´s presented complivations.  By analyzing different texts about quotas some of the more common arguments in the discussion about using quotas in parliaments were highlighted. Some of the more frequent arguments to implement quotas are that it would be more just but also that women and men may have different interests, experiences and therefore equal representation would be a question of resources.

AbstractThe purpose of this research is to examine which methods the municipality of Örebro recommends its schools to use in their work against mobbing and bad treatment, and to see if the school investigated follows these guidelines. By means of interviews I will examine which methods the Group for Equal Treatment at the school has found effective when dealing with these issues. My conclusions are that the municipality of Örebro clearly states what is important for the schools to work with, and a lot of effort has been put into creating a common model for all schools to use, in order to fulfill the goals of the law (2006:67) which forbids discrimination and any other kind of bad treatment of children and students. The school investigated follows the municipality guidelines to great extent. Early on the Group for Equal Treatment, including both principals, teachers and students, worked out a detailed plan for equal treatment. The Group for Equal Treatment mentioned some successful methods to use against mobbing and other forms of bad treatment. One of these methods is the annual theme week where the students get to participate in outlining the contents. Another success factor is to establish a good atmosphere between teachers and students, which is possible only if the teachers have time and opportunity to get to know their students. My examination shows that it is important to have a well thought-out plan to follow, but it must be adjusted to the needs and preconditions of the school in question..

The aim of this study was to describe and analyze the participation of immigrant organizations to the partnerships in the Equal program in Sweden. The focus of the study was on the significance of the participation for the organizations and its impact on them. The point of view of the participant organizations has been object of study through interviews with the persons who, on behalf of the organizations, have been in charge for the work with Equal. Interviews have been conducted with people representing 10 of the 21 immigrant organizations that have been identified among the Swedish Equal partners. Many organizations have experienced that the participation has strengthen the awareness of target groups about their needs and their possibilities.

To achieve the goals that the government has put in place for equal opportunities in the labour market, the Swedish law is divided into two separate regulatory frameworks. One is positive action to promote equal opportunities and the other is the prohibition of sexual discrimination. Since males, despite the measures taken so far, still have a great advantage on the labour market, the law concerning equal opportunities has an exception from the prohibition of sexual discrimination, whose purpose is to promote the progress of equal opportunities, also known as preferential treatment. The regulations concerning preferential treatment allow the employer to hire a less qualified person from an underrepresented gender in spite of the presence of higher qualified applicants of the overrepresented gender. The purpose of this paper is to investigate the meaning and the application of preferential treatment as well as to give an insight to the argumentation around its application.

The study deals with the causes of unjustified differences in pay between women and men in the banking sector. The purpose of this paper has been to examine how a gender project implemented in the private banking organizations from a gender-and implementation perspective. The aim of the project examined is to even unjustified differences in pay between men and women in the banking and finance sector. The main issues are: ? How has the project been implemented and what are the real and perceived results? ? How can the opportunities and barriers to successful implementation course with emphasis on gender? The method used is a qualitative study, where the empirical material consisted of focus group interviews.

Antifeministiska samfundet (AFS) is an organisation that is against feminism, but that works for equal rights between men and women. My informants are giving their opinions and answering questions such as why they are members of an antifeminist organisation. In order to bring AFS into a social context, I present feminist thoughts and explain how antifeminist movements occur..

The study deals with the causes of unjustified differences in pay between women and men in the banking sector. The purpose of this paper has been to examine how a gender project implemented in the private banking organizations from a gender-and implementation perspective. The aim of the project examined is to even unjustified differences in pay between men and women in the banking and finance sector. The main issues are: ? How has the project been implemented and what are the real and perceived results? ? How can the opportunities and barriers to successful implementation course with emphasis on gender? The method used is a qualitative study, where the empirical material consisted of focus group interviews.

The aim of this masters thesis is to, from a queertheoretical point of view, examine the possibilities to classify the subject homosexuality in three different classification systems. The three systems that have been analysed is the Swedish classification system SAB, the Universal Decimal Classification UDC and Dewey Decimal Classification DDC. The analysed editions are updates from the beginning of the 1970´s until today. The emphasis has been on how well the systems correspond to the changing society. We found several differences between the three systems, but also some resemblances.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.