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.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

We live in an exciting society, characterized by continuous changes and challenges. The effects of the globalization are widespread. The continuous flow of people, capital and goods follows in the wake of advances in communications, transport and information technology, resulting in a changed situation for different stakeholders in the society. This situation leads to increased cooperation and exchange, but also increased competition. The primary means of collecting empirical data for this study was interviews and a document study.

Water is an important food and an important natural resource. In order to protect these are the Environmental Code and the EU directive given to water protection and related water protection regulations will be established for all water sources until 2010. Those who will prepare a water protection and related water protection regulations is the municipality or person responsible for water supply. The person then decides and declares the area as water protection and related water protection regulations are municipal or provincial government. The idea of creating a water protection is to protect the water supply and the body of water against pollution caused by point sources, diffuse sources and accidents combined.

Non-compulsory schools in Sweden should make use of the knowledge and experience that is available in society according to the aims and objectives of the Curriculum for the Non-Compulsory School System - Lpf 94. There are however only a few studies which have focused on the contacts between non-compulsory schools and society as represented by the business world in Sweden.The purpose of this study is to examine in what ways and to what extent non-compulsory schools are following the Curriculum by using the knowledge and experience of the business world. The perspectives have been: Which contacts in the business world and which working practices from the business world are implemented in teaching in non-compulsory schools? In what way do these contacts and working practices affect the teaching and learning of business administration? The purpose of this study is also to examine if the teachers in non-compulsory schools use business information and different kinds of business knowledge and experiences in order to keep themselves up-to-date regarding the business world. The perspectives have been: Are the teachers using up-to-date business information or business experience? Are the teachers applying a multicultural perspective in teaching business studies? In what way does this kind of information or first-hand experience affect the teaching and learning of business administration?The method used in this study was to interview seven teachers from two non-compulsory schools in Stockholm.

The purpose of this essay is to examine if the municipality has a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project.In Karlstad there is now (2006) a large building project in form of a shopping mall. This project is in its final stage of completion and offers me a suitable case to examine. To undertake the purpose of the essay, the following research question is formulated:Do the municipality have a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project as the Mitt I City project?In an attempt to examine the project and the planning process, three themes are applied. The first theme derives from the hypothesis that the part that initiate the process gets the upper hand as future discussions are taking place in relation to the original ideas.

Torstensson, Niklas (2012): Anledningar till olikheter mellan Svenska kommuners skolkvalitet (Causes behind the differences in Swedish municipality´s quality of school) Örebro University.This essay is an explorative case study that will compare four Swedish municipalities quality of local school system against the municipality ´s backgrounddata and a governing document: Skolplan. This study begins in a previous benchmarking study made by one of Sweden?s teachers unions Lärarförbundet. This is a statistical study that ranked the Swedish municipalities against each other?s according to their accomplishments in a number of areas related to their school systems.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

Crisis communication in today's society is an important element for organizations. Whether an organization makes it through a crisis, good or bad is largely based on their crisis communication work. Crisis communication is about how the organization works to repair or maintain the organization's external image, the image that society has about the organization. When a crisis occurs stakeholders lose confidence in the organization or change their mind about it.This case study is about exploring how a municipality handles crisis communication through the various phases of a crisis. The study is also to examine how the municipality communicates with its stakeholders in specific communication channels during a crisis.The case study makes use of theories circulating crisis communication, such as: theories of how crisis communication should be handled, how a crisis is recognized, the different phases of a crisis, the communication channels that can be used and who may be interested in an organization when a crisis reveals itself.

The purpose of this examination paper has been to examine the situation for Swedish as a Second Language Programs in relationship to their interaction with the parents of the stu-dents. This case study was performed at two schools in the county of Stockholm. A com-parative analysis of both national and local documents for school governance was used to analyse the contents for incidents of parental involvement in schooling. Furthermore, qualitative semi-structured interviews were carried out with five staff-members holding key positions. The findings of the study are that schools tend to practice parental involve-ment only to the level that it is recommended in the national documents.

It?s been noted that cows held at the section of ruminant medicine and epidemiology, Swedish University of Agricultural Sciences (IME), used for the education of veterinary students, have a lower heart rate than what is considered normal for ruminants. In this investigation the heart rates of seven lactating cows were recorded continuously during the period around drying off. The first recording took place at the farm from where the cows were bought, and then their heart rate was monitored after their arrival at IME and further on until they were completely dried off. The results were then compared to the heart rate of seven already dried off cows from the same farm.

The aim and research questions of this study are concerned about how, and what kind of, problems and subjects that citizens raise during verbal interaction with politicians and officials in the field of participatory democracy. The theoretical framework of the study dominates by theories with a positive approach towards participatory democracy, but there is also a broader discussion on the phenomenon?s strengths and weaknesses.The case in focus of the study is a specific phenomenon of participatory democracy created by the municipality of Växjö. The empirical material that is analysed is consisted of written text based on the verbal interaction from these meetings between citizens and politicians/officials.The outcome of the study shows that most of the verbal interaction was held between citizens and politicians/officials in a vertical direction and that a major part of the responsibility concerning the raised subjects is estimated to be in the hands of the latter part. In the light of under what circumstances the meetings are practised, the democratic and collective minded performance of the citizens is argued to be in good condition, despite the dominating vertical interaction and estimation of trust..

The purpose of the present thesis is to investigate the interaction between the branches in the different villages and its users and the importance of the branches for democracy. To illustrate these points, I have focused on Högsby municipality, a local council in Kalmar county. Högsby municipality is of particular interest in this connection, since all seven of the branches have been closed recently; only the main library remains. Moreover, three of the closed branches were, in 2005, taken over by citizen organizations local to the part of Högsby municipality where the libraries were located. The specific issues that were addressed were:- What needs were satisfied by the local libraries in Högsby council and is it possible to satisfy these needs in other ways and then, how?- Does the absence of a local library affect democracy?Interviews were performed.

Vallentuna municipality in Stockholm County, is planning to develop a management plan for a forest area owned by the municipality. The property is an urban forest and the hiking trail Roslagsleden runs through it. Hence the municipality intends to take extra care of the outdoor recreation interests, as well as forest biodiversity, but at the same time use the area for forestry. This study discusses how these three interests, recreation, biodiversity and forestry, differ in their views of how a forest should be managed, where they disagree and how they can coexist in the management of this area. In this study, a vegetation mapping of the area and an assessment of the forest?s conservation values was carried out.

Our aim is to create a greater understanding for how Växjö Municipality is working with their vision, strategy and brand, and also how it is perceived by the business sector. This understanding will help us to highlight success factors and pitfalls that exist in the creation, implementation, and maintenance of a municipality?s identity, image and profile to convince the business sector to follow.Methodology: We have been using an abductive and qualitative research-method in which semi-structured interviews have been the basis of our empirical material. We had interviews with three employees, a communication manager and the mayor at Växjö Municipality as well as four organizations and two companies with sustainable focus. We did this to get different perspectives and thereby get a greater understanding.Analysis & conclusion: We have been able to identify both success factors and pitfalls in Växjö Municipality's strategic sustainability work.