This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.

   To work and live in the same place where ones employer also is the landlord, can create a situation with many special requirements for the individual. Constrains regarding time, space and impact on social life is likely to appear. Based on theory and empirical research about the Boundaryless work and the Psychological contract the purpose of this report is to examine employees who live and work at the same place. This is done by studying the regulation regarding time and space factors and the psychological contracts in expectations and in violation of the psychological contract and the risks associated with this like Locked-in factors. The study includes interviews with managers and employees (n=9).

The aim of this essay is to answer the question of how ? in what ways ? Jeanette Wintersons Written on the Body and Sarah Waters? Tipping the Velvet are queer texts. My method is that of a thematic analysis, focusing on words and phenomenon related to definitions of the multi facetted term ?queer?. The analysis covers themes of lesbian focus, performativity, performance, speech-acts, and heteronormative and queer relationships.

In the Korean artist Hyun-Jin Kwak's ongoing project Girls in Uniform she portrays events and moments that transgress the boundaries between the ordinary and the unknown. In her photographs there are frequently ambiguous and cinematic narratives. The pictures are carefully orchestrated and constructed, but they are not spectacular. Kwak's imagery is relatively unexplored. This thesis implements a comparative image analysis of eight of Hyun-Jin Kwak's works, in order to investigate and interpret her imagery.

The purpose of this study is to examine the effects of joint venture announcements on stock prices behavior and simultaneously to test the German stock market (Frankfurter Wertpapierbörse) for efficiency. We tried not only to analyze the general impacts of a JV-announcement but also to look for differences in the market response to announcements of different types of joint ventures, namely: domestic, international, horizontal and vertical. Our expectations of efficient market were confirmed during our paper, which employed the technique of the standard event study. The calculation of abnormal returns which are the signals for market efficiency or inefficiency respectively were based on the market model, establishing linear relationship between the return on the market and the return on an individual security. The parameters of the model were obtained through regression analysis..

In the Korean artist Hyun-Jin Kwak's ongoing project Girls in Uniform she portrays events and moments that transgress the boundaries between the ordinary and the unknown. In her photographs there are frequently ambiguous and cinematic narratives. The pictures are carefully orchestrated and constructed, but they are not spectacular. Kwak's imagery is relatively unexplored. This thesis implements a comparative image analysis of eight of Hyun-Jin Kwak's works, in order to investigate and interpret her imagery.

This qualitative studie discusses how psychologists can integrate clients' secular or religious philosophies into counseling and psychotherapy, as themes that are psychologically meaningful. The studie also discusses how psychologists can understand and respond to the psychological aspects of clients' existential and religious experiences. Eight psychologists were interviewed and their experiences were analysed using a phenomenological method.The results of the interviews suggested that the eight psychologists could handle the psychological aspects of clients' philosophies, by investigating their own personal philosophies and scientific ontologies. It was also discussed how an awareness of the psychologists' professional boundaries and personal experiences of existential and religious phenomenons, could facilitate an integration of clients' existential and religious experiences..

In the year of 2001, China launched their new international marketing strategy Going Global. As an effect of this, the frequency of Chinese establishments in Sweden has increased heavily in the last ten years. One of the larger Chinese establishments in Sweden happened in 2003, by the telecom company Huawei. This essay illustrates the obstacles that a Chinese company faces when setting up their business on the Swedish market. Previous studies have focused on Swedish establishment abroad.

The purpose of this research is to examine some historical aspects of Robert Putnam?s thesisabout voluntary associations and social capital. According to a micro perspective theory ofsocial capital the trust and reciprocity required and created by associations is important toexplain the disparity between institutional performance and socioeconomic development ofsocieties. The social patterns governing this therefore set a precedent for the future. Using themutual sickness benefit societies in Sweden as variable for voluntary associations around1884, the essay discusses the possible links between social capital, associations and long termeconomic development.

Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade.

Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade.

The purpose of this masters thesis is to examine the arguments that are being used when closing and establishing peoples libraries. During the 90:ies, in the community of Gothenburg, 4 public libraries were closed and another 3 public libraries were opened. A possible reason for this change lies in the reform from the city Committee that split the community of Gothenburg into 21 pieces; all with one centrally appointed political Committee. The library activity has since the reform was implemented got worse in some areas, foremost in the already neglected city sections, and better in some areas, which where able to establish new libraries. Argumentation analysis indicates that the arguments used at closure where mainly economical and neither the number nor relevance and validity of the arguments where good.

This Batchelor?s Thesis concerns 20 points at the MDA-program (People, Computers and Work) at Blekinge Institute of Technology in Ronneby, Sweden. 10 points concerns Computer Science and 10 points Human Work Science. The thesis is about the process of starting a new department of Blekingesjukhuset [Blekinge Hospital] in Karlshamn, Blekinge called Sjukvårdsrådgivningen [Health Care Advice Bureau]. The thesis starts with a description of the ethnographical methods used, followed by the process of establishing the department. In this new department, the nurses are using a computer based system called Teleråd, developed by TietoEnator. The thesis takes up the issues of how the department uses this system today and concerns what ?user-friendliness? is.

This paper is an attempt to distinguish the specifics of the conflict resolution process and the negotiations during trade conflicts. First of all, this kind of conflict almost always contains some kind of protectionism which doesn?t make sense economically. Imposing trade-barriers decrease the overall welfare of your own nation and the only winner is the protected sector. These policies can be introduced since the political pressure from threatened industries is usually much stronger than the pressure from the consumers who will bear the burden of protectionism.