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.

We want to identify the gap that consists of the expectations we have of Brazilian / Swedish culture with the self-image of these individuals included in the culture of question. This gap, we believe, creates a problem for business across borders. The reader is therefore made aware of the issues that affect our expectations and our self-image, and how this can be used to explain cultural differences..

The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.

This essay aims to examine Martha Nussbaum's proposal for a classical defense of reform in liberal education and her critique of utility thinking in higher education. I want to explore how Nussbaum uses history to create an ethical alternative that cultivates both moral and intellectual virtues, which she considers to be crucial for the survival of democracy. In examining Nussbaum's use of Aristotle, I focus on her work as a proposal for institutional implementation of an Aristotelian epistemology and the cultivation of the individual as an ethical political subject. This study highlights the epistemological, educational and political ideas that form the basis of Nussbaum's ideals. I intend, however, to go beyond a contextualizing reading and thus establish a dialogue with a radical intersubjectivity to respond to Nussbaum's ambitions to recognize human vulnerabilities as assets for reason.

The construction industry in Sweden has in the past 50 years had a low progress in efficiency. With a greater competition from construction firms from other countries, it is necessary to maintain the profit for Swedish construction firms. This is possible with a higher feedback of experience. This diploma work thesis examines how the two construction companies NCC and Skanska in Uppsala, Sweden handle experience feedback from previous projects and the extent to which the experience is spread and used in future projects. In this work, we examined directorial documents to see how employees shall work with feedback.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.

Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

The complex, ever growing and changing environment, requires that today's organizations are dynamic and willing to change in order to stand competitive.This awareness has made change number one priority in almost all organizations' agenda.We live in a world that is constantly changing, yet many organizations fail to change successfully. When a change occurs in complex environments with multiple stakeholders, it immediately increases the complexity and the challenges of the change process.A complex situation may arise when, for example, partial outsourcing of the corporate information system infrastructure. Two of the most difficult challenges that organizations face today is to conduct a successful change process and managing the effect of a change, such as arising expectations. It is very common for change in an organization not to achieve the desired result or that they even fail. There may be a lot of reasons for these failures.

There are no general working processes that can stand for how all the investment process is preceded in the organization of major Swedish banks. It is not a question of investment process but rather a question of, investment processes. How these investment processes operates depends totally on the type and size of the current investment, which unit that is operating the processes and what situation the bank currently finds itself in. There is a written form that describes how the different processes should be operated and which capital budget models that should be used but the usage of these forms can be questioned.

This is a case study of the planning and building of a new IT education facility when thedepartment of Media Technologymoved its operation to Flemingsberg and the main campus, due tothe termination of Campus Haninge at Södertörn University, Stockholm, Sweden. The study isbased on a case study an on administrative material from the process such as emailscorrespondences, policy documents, contact reports etc. The material is analysed using qualitativecontent analysis and the different observations done are distilled into four recommendations,aimed at being able to contribute to a improved process in similar future situations, whereverneeded..

Customer satisfaction is a key aspect for many corporations, among them Exacta Distributionscenter. To raise their customer satisfaction, we have researched ways to raise customer satisfaction through the implementation of an error-handling system and recommendations on how the organization should function in the future. This paper describes how these recommendations and the application has been developed, through help in existing theories. This results in a customer portal with the main purpose to provide help in handling orders with errors, and several routines recommended to Exacta Distributionscenter. .

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

Events are a growing channel for companies and organizations to reach out to their customers. The com-munication channel opens up to satisfy all human senses. Which are required for a message to go into the receiver and be memorized. The research gap we decided to contribute to we made a case study of an event that is not sport related and looking at both the transmitter perspective and receiver perspective. Thus, the purpose of our study is to increase the understanding of how the transmitter should be able to convey the purpose and goal of the event to the receiver.

It is important that organizations today focus on continuous improvements in order to face the growing competition in the world. A company needs a corporate culture that supports and encourages the employees to be creative and innovative in their work. This is necessary for the company if they are striving towards continuous learning and development within their organization.The main purpose of this paper is to investigate how the culture differences between Sweden and China affect Sandvik AB. We will also study how the company manages continuous improvements and what consequences culture differences have on their work.Our paper is a single case study at Sandvik AB in Sweden and China. We have visited Sandvik in Sandviken to conduct a series of interviews with employees of different position within the company and with dissimilar work tasks.

The purpose of this paper is to investigate how a small company manages its information, primarily the organization of digital documents. The two dominating themes are classification and information politics, the former in the context of a corporate environment and the latter to help us to describe the situation at the company. The method used has involved observation of the company's current computer network structure and also interviews with six employees at different levels in various departments at the company. The result of our investigation has been the realization that, although logical structure is important when organizing documents in a digital environment, it is also necessary to have rules regarding its implementation..