On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

Syfte: Uppsatsen syfte är att klargöra och analysera reporäntans ränteförändringars påverkan på aktiekurserna för samtliga svenska banker i large cap på Stockholmsbörsen.Metod: Kvantitativa händelsestudier har gjorts med deduktiv forskningsansats på fyra företag, samtliga noterade på Stockholmsbörsen. Den onormala avkastningen för de undersökta aktiekurserna har beräknats en dag före till en dag efter samtliga realiseringar av reporänteförändringar som skett mellan åren 2004 till 2015. Teori: Den teoretiska referensramen för studien består av den effektiva marknadshypotesen och överreaktionshypotesen.Slutsatser: Studien har påvisat att det råder signifikant samband mellan ränteförändringar och de studerade aktiernas avkastning vid realisering av ränteförändringarna..

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

This essay deals with risk management and social risks, which have received increased attentionin recent years. Methods for dealing with social risks, for example within local Risk andvulnerability assessment (RSA), are currently under development. The purpose of this paper is toexamine if and how social risk can be quantitatively assessed and mapped using GeographicInformation Systems (GIS). The definition of social risk that the essay is based on states: "Theprobability of unwanted events, behaviors or conditions originating in the social conditions thathave a negative impact on the objects that are worth to preserve.? A number of social riskindicators that can be used for a spatial analysis have been operationalized based on thisdefinition.

AbstractA general store is a grocery store that is located in the countryside. In today's modern society, it is difficult for general stores to compete with the supermarkets and discounters in terms of price and supply. The purpose of this thesis is to create an understanding of both the rural merchants and its customers? perspective on a well-­?functioning general store. We have conducted a case study of three general stores where we interviewed the merchants about how they do to please their customers? needs and identify key elements of a well-­?functioning general store.

This study is a reception analysis regarding the theology of Martin Luther, specifically in the areas of eschatology and anthropology, in to the funeral practices of the Church of Sweden (Svenska kyrkan).The main theme in the anthropology of Martin Luther is that of the freedom of all men and women. The price that we have to ?pay? for this freedom is that we need to act as humble servants to all other persons.The eschatological view of Martin Luther tells us that the only condition we need to fulfill in order to be admitted into God?s kingdom is faith alone.The Church of Sweden and their views on anthropology and eschatology are inspired by the writings of Martin Luther as it proclaims itself to be of evangelical Lutheran denomination, but it has incorporated other views as well over time.The conclusions of the study is that the principals guiding funeral practices, including eulogies held by priests during the funeral services, are in fact influenced by the anthropological and eschatological views of Martin Luther, and the study concludes that the theology of Martin Luther is a very good stand point for the Church of Sweden to stay relevant in today?s society..

This study examines university employees? perception of their employment situation and career opportunities. By tradition, fixed term contracts are used in the Swedish research community due to dependency on insecure funding. There is a current debate that questions this use of insecure employments. The employments are said to negatively affect the university?s societal role and international competitiveness.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

Syftet med denna undersökning är att få ökad förståelse för bedömningsprocessen vidansökan om socialbidrag. Även önskas en ökad förståelse för handläggarnasbeslutsmotivering och bedömning i klientärenden och om könet på klienten är en avgörandefaktor. För att uppnå syftet har en kvalitativ vinjettstudie med ett identiskt typfall presenteratsendast med en variation, klientens kön. Studien har genomförts på enheten för ekonomisktbistånd i Gotlands Kommun och fjorton av de tjugo handläggare som arbetar inom dettaområde i kommunen deltog. De sex som inte medverkade befann sig alla på utbildning.Studien kan sägas ha hög reliabilitet då respondenterna svarat individuellt och inte underpåverkan av annan person.

The goal of this work is to get as good a basis as possible to explain what the owners want for products and services when those doing business with buying groups in Korsnäs purchases regions: Gävleborg, Dalarna, Uppland and Frövi. It should also provide Korsnäs knowledge of the most important factors to consider in business with the owners. Another important aspect is to find out what you have done better at the business with owners, to eventually be able to preserve and take them into account. 300 questionnaires sent out to randomly selected owners in these regions. This is to find out what the owners did not have the products/services of Korsnäs. 29 questions were asked in the affected areas to identify what was missing and to eventually be able to satisfy them.

Rättsläget vad gäller beskattningen av FoU-samarbeten i enkla bolag synes i vissa avseendenvara oklart. Trots detta har inkomstskatterättsliga implikationer av FoU-samarbetenmellan företag inte behandlats i någon större utsträckning i doktrinen. Tyngdpunkten idenna uppsats ligger på den resultatfördelning och de förmögenhetsöverföringar som kanuppstå i samband med FoU-samarbeten och de tänkbara inkomstskatterättsliga effektersom de för med sig. Vid en belysning av dessa transaktioner har vi funnit att det finns ettbehov av klargöranden för hur dessa skall behandlas inkomstskatterättsligt.Utifrån vår studie framgår det att samarbetsavtalet får en avgörande betydelse för beskattningeni enkla bolag. Den rådande uppfattningen synes alltså vara att ett bolagsavtal kan haskatterättslig verkan avseende inkomstfördelningen utan att en äganderättsförändring behöverske.

This paper examines the relationship between the experienced quality in the offering of a brand, emotional attachment and consumer commitment. The study aim to explore several dimensions of the experienced quality in the offering of a brand. Further we examine two conceptualizations of emotional attachment - Brand Attachment and Brand Love - and intend to declare the two of being two separate phenomena. We then conduct a relationship-based analysis wherein the mediating ability of Brand Attachment and Brand Love, between the experienced quality in the offering of a brand and consumer commitment, is examined. Therefore we conduct a focused quantitative study, wherein 171 customers of the fashion retailer H&M have responded to a comprehensive survey both online and in-store, to examine this fun-damental relationship and its components.

This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.