AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

 Abstract This paper is to examine a specific integration projects by the name of SFINX, the participants' perspective. We chose to highlight three themes that concern the analysis what the participants thought about the content / efficacy, effectiveness and efficiency analysis, which means what the participants thought could be improved in the project. What emerged in our study is that research shows that Swedish education with professional orientation and integrated practice is a key factor for migrants to get into the Swedish labor market. And that Sfx teaching has been implemented in several places with good results. SFINX is also a Sfx project but is addressed to engineers.

Syfte med denna studie är att fördjupa förståelsen hur personer med utländsk härkomst, som kommer till Sverige i vuxen ålder upplever sin situation kopplat till integration i det nya landet. En annan aspekt som berörs är svenska integrationspolitiken och dess koppling till immigranternas tankar. Den metod som används är kvalitativ. I den insamlade materialet ingår tio intervjuer, vardera fem av varje kön. Dessa individer har varit bosatta i Sverige mellan tio och femton år.

This paper is based on observations made in the classroom, interviews and studies ofliterature.The observations that I made during my practical training period made me believethat pupils with writing and reading problems succeeded more often with the methodsof teaching used in media education than with more traditional teaching methods.Through this study I hope to specify and define the factors that were the reasons for this. In doing so I wanted to show that you could adapt the teaching methods to reach more pupils with different kinds of learning styles.I have come to the conclusion that the following factors made the pupils with writing and reading problems succeed more often in subjects related to media education:Variety, time spent, the pupils? interests and the equipment used..

This paper examines whether membership in the European Union has contributed to democratic stability and integration in an ethnic diverse society. By studying the Latvian multicultural society, before and after membership in the EU, the author is looking for evidence of enhanced ethnic stability in the country brought through European integration. The author will analyze what the consequences have been, by adopting European regional policy, for a country that yet has to create a unified national identity. By analyzing different areas of the Latvian society, the author has concluded that the EU has played a small but yet not insignificant role for the Latvian domestic integration process..

Sammandrag Information flödar genom samtidens organisationer och behöver systematiskt kontrolleras. Genom att implementera Enterprise Resource Planning Systems, även kallat ERP-system, kan företag enklare samla upp, strukturera och utnyttja all denna flödande information i ett och samma informationssystem. Majoriteten av alla företag misslyckas dock att fullständigt integrera ERP-systemet med sina vardagliga rutiner. Tidigare forskning tyder på att den utbildning slutanvändarna får och ett kontinuerligt ifrågasättande av organisationens värderingar, även kallat double-loop learning (DLL), påverkar organisationens möjlighet till en fullständig integration. Genom en kvalitativ flerfallsstudie på olika företag inom detaljhandeln, alla användare av samma ERP-system, har denna studie undersökt vilken roll utbildningsfasen spelar för att DLL ska uppstå vid en ERP-implementation.

This thesis provides a descriptive study from a pedagogic perspective that analyzesobjectives, directives and content related to the social science core class, SAMSAM01b, atGothenburg public high schools. The purpose is to further explore the role of education inrelation to global development and international relations. The study is built aroundcurriculum representation and course implementation of three aspects considered importantfor global development and knowledge of the operating environment: critical thinking,international cooperation and sustainable development. Knowledge theory and likemindedideas of what constitutes a good education form the core of the study?s theoreticalperspective.

To increase the quality and the cost-efficiency of contract archaeology in Sweden a revisedregulation for contract archaeology was established the 1st of January 2008. By including findstrategy as a concept with special demands in the regulation the Swedish Heritage Board is nowhoping that the conservators will be integrated earlier in the archaeological process and that theunpremeditated find accumulations will stop. This is making the competition between thearchaeological companies even harder. The questions are how the regulation have affected therole of the conservators in the field of contract archaeology today, what is affecting theintegration and the situation, and what can the different stakeholders do to make the collaborationbetween archaeologists and conservators more professional? The conservators are now hopingthat this is the change that will increase the collaboration with the archaeologists, which isimportant for the finds prosperity and the drive of information.To get an updated and generalised view of the impact of the regulation so far, phoneconversations and questionnaires were carried out with archaeologists, conservators, employees atcounty administrative boards and the Swedish Heritage Board.

The purpose of this essay is to illustrate immigrants? and refugees? thoughts and experiences of the process of integrating into Swedish society and to examine which social networks foster the process. The main questions in the study are: * What experiences enable refugees and immigrants to become integrated and fully participating members of the Swedish society?* What is the importance of the social networks with regards to integration into Swedish society? A qualitative method was used and five interviews were completed with SFI (Swedish for immigrants) students. The study shows that knowledge of Swedish language promotes an initiative in contacting native Swedes, and it also determines the success of integration.

Preschool is a place that is continually undergoing change at a rapid pace and developing the skills of our educators is essential for their ability to keep up with these changes. Guidance conversations can be used as a vital tool for the educators competence development.The purpose of this essay is to investigate how educators, special educators and preschool principals think and reason about the use of guidance conversations in preschool.A qualitative method has been used in the shape of interviews with educators, special educators and preschool principals working within different districts of a medium sized city in the south of Sweden.These interviews revealed that the use of guidance conversations is often controlled by specific needs and is used when a problem arises amongst the children. There are many expectations on the special educators role in these conversations, one of which is the role of conversation leader with the purpose of guiding the conversation amongst involved parties and give them the tools they need to resolve problems by themselves instead of delivering packaged solutions..

This paper analyzes governance of cultural and ethnic integration. The study has a comparative perspective between five municipalities in Skåne. One aim in this thesis is to clearify the ratio between the state and municipal authority and how municipalities exercise their autonomy. I analyze the advantages and disadvantages in different governance methods linked to how the municipalities are working in practice and what problem the integration policy is intended to eliminate. I also resolve the influence of officials and citizens in the policy process.My conclusion is that direct ruling to a large extent is limited by indirect control.

The purpose of this article was to examine how students learn to use the Individual Development Plan (IUP) with written assessments as a tool for learning. The study is conducted according to an ethnographic approach. A total of 20 students, aged 13-14 years, participated. The production of data took place through participating observations, field notes and conversations. A qualitative content analysis was used for data analysis.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

Eriksson, T. & Lindberg, L. (2014). En textanalys av sex handlingsplaner för integration. C-uppsats i Pedagogik, Hälsopedagogiska programmet.

Titel: E-learning - en form för kompetensutveckling? Författare: Emely Andersson Helena Någård Handledare: Anders Nilsson Institution:Institutionen för Ekonomi och Management Blekinge Tekniska Högskolan Kurs: Magisterarbete i företagsekonomi, EFE 610 Syfte: Syftet med uppsatsen är att kartlägga de faktorer som ligger till grund vid valet av e-learning som kompetensutvecklingsform samt vilka olika verktyg av e-learning som finns. Metod: Insamlingen av data har skett genom både personliga intervjuer och e-mail intervjuer med företag som använder någon form av e-learning i sin verksamhet. Vi har också varit i kontakt med sakkunniga som har erfarenhet av e-learning för att få ett bredare perspektiv på området. Slutsats: Slutsatsen vi har dragit är att det beror på flera olika faktorer om e-learning passar in i företaget och varje företag måste utvärdera dessa faktorer. Genom att titta på olika företag har vi hittat vissa gemensamma faktorer hos dessa företag. Huvudfaktorerna som har störst betydelse för om e-learning passar in i företaget är personalen, kostnaderna och vilka kunskaper det är som skall förmedlas.