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.

After the last election Sweden has got a government that claims to be feminist. This thesis discusses whether the change of labels has also brought along policy formulated in a feminist way, arguing that the way policy is expressed affects how people see a certain problem. Three policy proposals are analysed, and in only one case the government seems to have been influenced by feminist ideas. The other proposals partly support claims made by new institutionalism that norms and routines in an organisation work to resist policy change, but also shows that feminist ideas are resisted more actively. The fact that so called policy entrepreneurs was present in the policy process at a certain period in time, probably counts for one explanation to the exceptional policy.

Jag undersöker aktiekurser i samband med utdelning i syfte att få reda på om aktiepriserna har fallit mindre i Sverige jämfört med Finland samt om aktiepriserna i dessa länder påverkats av kortsiktiga investerare. Studien omfattar data från små börsbolag i Stockholms- och Helsingforsbörserna under åren 2002-2004. Jag använder den så kallade ex-dividend-dag-metoden för att mäta det relativa aktieprisfallet samt regressionsmodellen för att studera kortsiktiga investerares påverkan på aktiepriserna under utdelningsperioden.Resultaten visar att det relativa aktieprisfallet var högre bland de finska aktierna under studiens tidsram, vilket sannolikt berodde på frånvaron av utdelningsskatten i Finland. De kortsiktiga investerarna verkar inte påverka den svenska aktiemarknaden och endast svagt stöd fås för deras påverkan på de finska aktiepriserna..

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

The Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility.Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users.

This paper aims to investigate abnormal returns for rivals to bidder targets in connection with the announcement of the bid. The study is based on 38 bids placed between September 2006 - January 2011 and 137 rival firms listed on Nasdaq OMX Nordic. We measure cumulative abnormal returns, CAR, for rival firms through an event study. We find that rival firms earn significant positive CAR in connection with the announcement of the bid. This is in line with the two-sided signaling effect presented by Akhigbe et al.

ABSTRACT The main purpose of IT security policies is to protect companies against intrusion and unwanted spread of information. Statistics show that IT related crimes tend to increase and because of that it is important, from the company?s side of view, to be well prepared. The IT security policy is an important part of that preparation. A lot of the crimes related to IT can be deduced indirectly to employees at the companies where the crime takes place.

AbstractTitleOwnership apartments - The success that got lostDate of seminar2011-05-27Course/ProgramBachelor thesis/Construction and Real Estate Business ProgrammeAuthorsAnna ÅbergMarie Louise Homayon NejadMentorSven-Ola CarlssonExaminerGunnar WramsbyBackgroundThe 1st of May 2009 the government introduced a new accommodation form called ownership apartments. The government´s intensions were to give the individuals more influence in their housing, to increase the variety of accommodation and thereby create a freedom of choice when selecting their housing. They also saw opportunities to reduce segregation and increase the total production of houses and or apartments with this new type of ownership. The introduction was supposed to give the building companies a possibility to build with a new type of ownership and thereby create new and an increased number of projects for the future. This new accommodation form has however not gained the penetrating power that was expected.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

This thesis aims to describe and characterise the foreign policy change the United States has experienced towards Europe. This thesis claims that the United States is presenting a more supportive attitude today towards the development of the European Union. This more positive attitude has developed during successive U.S. administrations and has become visible since the end of the Cold War.Washington is today less ambiguous and less ambivalent towards the integration of Europe. The United States appreciate that a common foreign- and security policy in Europe is in accordance with American interests.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

This Bachelor Thesis looks at the cooperation between the Swedish civil society and theEuropean Union (EU), and it aims at evaluating Swedish civil society organizations' influencewithin the EU's development work on policy level. It focuses primarily on eight civil societyorganizations, and it is based on empirical material collected in Stockholm and Gothenburg,Sweden. The material has been analyzed using three theoretical frameworks. The firstdetermines whether the structure of the EU allows bottom-up influence, the second looks atthe communication between the EU and civil society organizations, and the third assesseswhether the civil society has the ability to influence the political agenda within the EU?sdevelopment work.Conclusions of the thesis include determining the complex structure of the EU as a mainobstacle to influencing the EU's development work.

Every organization goes through the same lifecycle. Through every step in the transformation to a better organization the communication structure changes. In this report there are examples of the communicational disadvantages that is connected to the communicational structure.By choosing to not have a formal communicational design, the manager takes a risk in spreading the information, the interaction, the control and the balance in creativity and constraint.This case organizations problem is that some parts of the organization has made more progress in the communicational structure than other parts. In this case the Collectivity structure has met the Formalized structure.Tha structural differences has came to affect the way of sharing information and it has become a situation where the information about the products is not stored in a safe way from a quality point of view. There is a gap between the two different ways of communicate.In this report I have created a model to identify problems in the communication structure.

In this essay, I investigate Swedish possibilities to influence the Common Agricultural Policy of the European Union (CAP). After having summarized my findings, I try to explain the structure of influence by using Multi-level governance theory.Ten years have passed since Sweden joined the Union, and many changes have followed in the agricultural sector. By investigating the small country of Sweden's possibilities to influence CAP, I hope to be able to get a notion of the possibilities to influence the EU in general. The essay examines four possible paths for agricultural interests to influence the policy process in Brussels:* Through elected representatives of Sweden in the European Parliament, the Council of Ministers and in the Swedish Parliament* Through subnational institutions, such as the local authorities and regional representatives.* Through the Swedish Agricultural Office* Through the Swedish pressure group within the agricultural area, LRFThese four groups all have very different channels to the policy process on agricultural issues. The differences are mostly in terms of decisive power or advisory power and institutional contacts or lobby contacts.

This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that of a special dividend. Moreover, a share redemption could be interpreted as a signal of undervaluation. These two factors lead us to assume that the stock market would react more positively in connection to the announcement of a share redemption. We test this hypothesis through an analysis of the risk-adjusted abnormal return for the observations in the sample.