The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Background and problem discussionThe temporary employment industry has grown extensively during the past two decades since the market was deregulated. Companies today need to be flexible to meet fluctuating demand and economic climate in society which has made the market expand. When using employees not directly employed by the company there is a risk that long term effects appears that the companies have not thought of.Aim of studyTo create a model of what negative aspects companies should consider when making the decision to use temporary employees.Methodological frameworkThe study performed through an abdicative literature study and with an empirical data collection method of a qualitative approach where we interviewed five hiring companies and one temporary agency on the decision of hiring temporary employees.Frame of referenceProblem areas with the use of temporary employments were identified through four perspectives of the organization; the structural, human resource, symbolic and political perspective. The problem areas we address are organizational learning, motivation, risk of eroding human capital, belongingness and conflicts. These will be described and presented together with management control to counter the problems.EmpiricsThe empirics are focused on what aspects the companies of the study considered when making the decision to use temporary employment, what the companies? different reasons for using temporary employment are and what they do to minimize possible negative effects.Analysis and conclusionsCompanies use temporary employees mostly to become more flexible, both numerically and in their competence.

The term CSR (Corporate Social Responsibility) is frequently discussed today. Many large companies work actively with CSR related questions. However, few empirical studies exist on what this work entails and why it is undertaken. Instead, most of the academic research focuses on what the term itself should mean. To bridge this gap this study centers on the employees? perceptions of CSR.

This paper aims to provide a description of how knowledge can occur in Apoteket AB, anorganization that is operating on the Swedish pharmacy market. The purpose of this paper isalso to describe how the organizational learning occurs in the organization, and how theoutcome of this learning can be stored in the organizational memory. This subject is ofinterest since Apoteket AB experience changes in their external environment in that they nolonger have monopoly to sell pharmaceuticals on the Swedish pharmacy market. Earlierresearch claims that organizations need to develop new knowledge in order to take action, andthis development needs to be supported by the management within the organization.The collection of primary data was done by two qualitative interviews with employees withinthe organization of Apoteket AB.Our conclusions are that knowledge can occur in many forms, such as tacit and explicitknowledge. The vast majority of the knowledge within the organization is the information thatcan be found in the electronic database Aponet within Apoteket AB, and that is useful for theemployees in their daily work, and therefore is known as explicit knowledge.

Introducing a new type of IT-structure means a change that employees within an organization must adapt to. Today, many companies have implemented information technology in the form of Enterprise Resource Planning (ERP) Systems and find themselves in th so-called Second Wave stage where an after work is ongoing with continual improvement that involves changes that employees need to understand and act upon. To learn how to work with these recurrent misadventures is of importance because it is seen as a critical factor in order to take advantage of the ERP system and its benefits. To study this a study was conducted through personal interviews at Apoteksgruppen AB which a few years ago introduced a new ERP system. There the authors saw that employees learned in different ways depending on the position, and that the more responsibility this person had the greater freedom this person had to resolve their problems and therefore learned more effectively.

In today?s society, there are many people who suffer from physical pains due to their work situation. To work sitting down by a desk long hours every day is quite normal but this is a problem. People that sit down and work in the same position all day long the whole week will eventually be affected by long-term work injuries.Large multinational companies around the world offer a customer service where they serve customers who have experienced a problem with that company?s products or services.

The personnel policy program for the employees in studied municipality includes guidelines for the working environment, saying that health promoting activities is offered to all employees.                              Objective: To investigate how these activities were used and how the staff perceived the activities offered. The aim was also to find out how well the information about current health promotion efforts reached the staff.Method: A qualitative approach was used in the form of interviews. The sample consisted of municipal employees from seven different work sites.  A total of 12 women aged 32-52 years participated. The interviews were recorded and a hermeneutic theory was used to interpret the results.Results: The results showed that most informants used some form of fitness activity. In most cases health care-time was used for anything from walking to organized workouts. The great barrier was lack of information and lack of trained and dedicated health motivators. In several cases, informants had no knowledge about what a health motivator is supposed to do. The informants own suggestions for health promotion interventions included stress management and foot care.Conclusion: The survey showed that respondents were poorly informed about which wellness activities the municipality offered. The result could also be interpreted as a communication gap between the local authority, health motivators and the employees. A request for group activities was detected.  .

Health and physical exercise has a become trend in today's society and the work with health promotion has increased in organizations. This is not only a way for organizations to get healthier and more efficient employees, but also a way to regulate the employee?s identity by getting them to identify with the organization. This bachelor essay studies how health promotion can be used as a management strategy. This is done by interviews and by performed observations at the recruitment company, Adecco, in the Stockholm region.

In 2009, the estimated number of residents in China was 1.331 billion, representing approximately 22% of the total world population. China is the world's most populous state and is in constant growth. This is also a market that offers huge opportunities. The major cultural differences between China and the rest of the world can often cause problems for companies that choose to expand in China. A major problem with the cultural differences is that Chinese employees feel that foreign managers do not understand the Chinese culture which is said to be the reason why Chinese people tend to change jobs often.

The aim of this Master?s thesis is to study the effects that geographical distance have on the control systems in a scattered organization and how this, ultimately, affects the employees in terms of loyalty and motivation. In order to do this, a case study has been conducted on a multinational travel group and its local branches in Thailand. The study is based on a selected number of theories focusing mainly on control systems in multinational contexts as well as on theories regarding communication and autonomy. The conclusion of the study is that geographical distance has led to a rather large autonomy for the local branches and that the headquarter to a large extent rely more on formal control.

This study was carried out at a company within the computer industry, a sector that is expanding and is facing scarcity of competent personnel. The purpose was to examine factors that are crucial for being an employer of choice. To get a profound picture of the employees' comprehension of their work situation, a qualitative method with semi-structured interviews with ten of the employees were conducted. To examine factors that are important for future employees a survey was created and handed out to fiftysix civil engineering students majoring in computer science. The results from the interviews showed that the organisation's culture was of great value to the employees.

Many workplaces around the world use some kind of presentation software as an aid during presentations. At Westinghouse Fuel Service in Västerås they experienced that they didn´t know how to use this medium to its fullest extent. They wanted to increase awareness of presentation skills with PowerPoint among the employees, to improve their internal and external communication. A desire they are certainly not alone to have in the working life.My research studied how to design guidelines for the use of presentation software, so the users can easily absorb the message and find motivation to use the guidelines. In order to adapt the guidelines to their users, and thus create major opportunities for them to absorb the message, I based my study on the concepts legibility, readability and reading value.

Abstract The main purpose of this study was to investigate if and how the employees in elderly care experience stress and which underlying causes they understand to be important in their work situation. The purpose was also to investigate whether Karaseks and Theorells demands and control models could be used to explain the employees feelings of stress and to see in which categories the participants are in. Furthermore, the purpose was also to understand the participants work situation and to describe the factors and remedies the employees perceive to contribute to the stress levels at their workplace. 81 questionnaires were distributed at three different locations, two of which were in Ronneby and one in Örebro. 56 people answered the questionnaires. The result yielded that 80% of the participants felt stress during their working hours the last few years. The results are in agreement with the demands and control models which showed that people with high demands and low control experienced a higher degree of stress than people with lower demands and higher control, which corroborates the hypothesis 1.1..

Talented and committed employees are important resources for a company?s competitiveness. With the escalating competition for competent employees, a strong employer brand has come to play an increasingly important role as a means of attracting employees with a desirable profile. In this study, brand theory is applied to the results of a quantitative study of students? evaluation of an attractive employer, in order to identify the factors which explain why certain employers are perceived as more attractive than others.

Bullying is today a major problem in schools worldwide. Far too many children are forced to undergo bullying day in and day out without anyone seeing or doing something. My purpose with this study is to find out how four F-6 schools in a municipality south of Stockholm are describes their work to get zero tolerance for bullying at their school.My questions are:How does the four F-6 schools' anti-bullying group in a municipality south of Stockholm describes their work to have zero tolerance for bullying?What do the employees in the school anti-bullying groups consider that bullying is?Why do the employees in the school anti-bullying groups think bullying occurs?Who do the employees in the school anti-bullying groups think are bullies or are being bullied?To get my results I have done four interviews with those in charge of the school's anti-bullying group. My theory is based on standards, what is acceptable behavior and normative theory, hypotheses, what is right and wrong as well as desirable or undesirable behavior.