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.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Feminist initiative ? an idea analysis.On the fourth of April in the year 2005 Feministic initiative (Fi) was created, it was an main response to the slow changes in the Swedish society, which claimed to establish an equal society. Equality has become one of the major indicators of a contemporary democratic society. The Swedish government has long proclaimed to reach this goal, but even though Sweden currently lies in the front among the democratic societies, while you consider equality issues, especially between the sexes, there is still a lot that need to be done in the Swedish society. Feministic initiative began as an organization and established a political party and participated in the election during the year 2006, but failed to reach a place in the parliament.

In 2005 the Swedish social democratic government settled a defense treaty with Saudi Arabia. Ten years later, a new Social democratic government ends the treaty. This thesis will study the Social democratic party?s motives behind their actions regarding the treaty. Kjell Goldmanns theory regarding the three fields of interest concerning state?s foreign policy, security policy, economy and international values, will serve as the theory and operationalization of this thesis.

In year 2009, a new housing form (here referred to as "owned apartments", in Swedish called "ägarlägenheter") was introduced in Sweden. Owned apartments are in many countries the dominating form of housing tenure, but in Stockholm, to where this thesis is delimited, only four have been established in four years. There are many possible reasons for this low establishment, but the thesis writers believe the main reason to be that the owned apartment is situated in an organizational gap. With the hypothesis that the owned apartment is situated in an organizational gap and that there are opportunities to overcome this gap through interorganizational collaboration of the players on the market, this thesis strives towards examining if this is the case.By using Burt's theory of structural holes the concept of organizational gaps are elaborated to fit this context, since this area is previously unexplored.The data has mainly been gathered through in-depth interviews but also through secondary sources such as previous theses and newspaper articles. It has appeared that the majority of the central players are characterized by conservatism.

The aim of the study has been to explore certain aspects of implementation perspectives and to analyse the introduction of an environmental management system called ecoBUDGET in the Municipality of Växjö. A framework has been developed through thorough studying of earlier research in the field of policy implementation in public administrations. The framework is made up of the steering relationship between politicians and public administrators, decision making and implementation and the ability, want and understanding of how and why decisions should/could be implemented. By using this framework in combination with interviews held with individuals that host valuable knowledge and experience of the system these questions were to be answered:-What factors in the implementation process of ecoBUDGET can be seen to have facilitated alternativly hindred the integration of the environmental management system within the municipalitys administration and companies?- In what direction has the integration of a sustainable devleopment thinking for the environment thru ecoBUDGET evolved within the organisation?The result came to be that sustainable development and the strive for this is more and more amalgamated in to the everyday work within the municipal organisation and that the environmental management system is likely to have played a part in this..

Today the right of the child to participate freely in cultural life and the arts is a goal on the political agenda. As a consequence, in 2011, twenty-six government agencies and institutions of culture were assigned to formulate strategies for activities for children and young people. These strategies are the empirical basis of this thesis. The aim of the study is to elaborate and problematize three issues concerning children?s culture from the viewpoint of a social constructionist understanding of childhood as constructed in various, often political, practices.

The purpose of this Master's thesis is to investigate the role of the public library when the local government in the municipality arranges distance education at university level. The thesis has two main areas of questioning and these are goals and resources. In the study it is examined if the local goals have changed during the period 2000 until 2005, due to the development of distance education. It is investigated if change actually has occurred and if it has, in what way the goals have changed. It is also examined if and how the goals correspond with the work that is being performed in the public library.

The purpose was to examine relations between motivation and goal orientation, perceived ability and perceived motivational climate among persons working out in gym. Another purpose was to study differences in motivation, perceived ability and motivational climate among men and women. The final purpose was to study interactional effects on the dependent variable motivation. The participants were 59 men and 69 women. The instruments used were Task and Ego Goal Orientation in Sport Questionnaire (TEOSQ), Harter´s Competence scale and part of Mahoneys R-5 test.

Internet and information technology today has a rather obvious role in the activities of companies and organizations. All cash transactions within and between companies is digitized, communication within the company is done via e-mail, sales and marketing is done largely with marketing and ads on the Internet. This has resulted in economic benefits for companies and organizations, and facilitated the work for them. However, this has also led to new threats have emerged. Companies and organizations is well aware that there are numerous threats that comes with using the Internet and Information Technologies but exactly what those threats are for a mid-sized company in Sweden is not clarified anywhere.

The aim of this study is to illuminate and discuss a case of political steering, specifically Managment-By-Objectives (MBO) in Swedish municipalities, from a democratic perspective. The essay examines a discrepancy between MBO in the Swedish municipalities and democratic theory.To fulfil the aim of the study one leading politician and one leading civil servant from five municipalities have been interviewed on this matter. This material is discussed in the light of a democratic theory constructed specifically for this essay. The democratic theory consists of three main democratic values in the democratic process: debate, transparence and the ability to demand political accountability.The main conclusion is that there is a contradiction in the use of MBO and the democratic values of debate, transparence and the ability to demand political accountability. MBO has resulted in a lack of debate and transparency and furthermore, it has made it increasingly more difficult to demand political accountability..

The new Library Act came in force in January 2014, external changes such as globalization and information technologies had changes the way libraries work and the new law aimed to reflect this. The aim of this study is to examine ideas surrounding the mission of the public library as it appears in the referral statements that three state agencies and three interest organizations gave to the ministry publications series Ds 2012:13. The questions this thesis examines are: what ideas can be discerned in the respond-ents' opinion regarding public library's mission? How is the con-sultation bodies? way of looking at public library's mission to-wards the government's approach? In this thesis the empirical ma-terial has been analyzed using a theoretical model called The four spaces ? a new model for the public library designed by Casper Hvenegaard Rasmussen, Henrik Jochumsen and Dorte Skot-Hansen. The model consists of four different goals and four differ-ent spaces and can be used as a basis for discussions about the public libraries role in society.

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.

Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

The aim of this master thesis is to study how the development of a public library by means of ideas and methods from the private sector can be related to traditional core values. We base our study on institutional theory, which focuses on norms and values in an organisation, and new institutional theory, which focuses on how organisations are influenced by changes in the environment. We also use New Public Management with a market focus to analyze the implications of a development towards a more market oriented view.The method used is that of a case study of a new library concept, Idea Stores in London. Idea Stores are a number of new public libraries in Tower Hamlets developed from the results of a major opinion survey about libraries. The Idea Stores combine traditional library services with elements of adult education and lifelong learning in a partnership with local learning centres.