Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

This work is meant to show how memory can work within a smaller society when it comes to folklore and local history. What is remembered, how it is remembered and why it is remembered. Sprung from the older collections of folklore within the selected area - which is Glaskogen in western V?rmland - the purpose is to look at different types of memorizing and how it can work. The purpose is also to analyze some of the folklore from Glaskogen via narrative analyzing methods of Palmenfelt, Labov and Young, and also to understand Glaskogen from a cultural heritage perspective, looking at the valuation process and attitude towards the immaterial heritage.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

This study explores the notion of class and social inequality as expressed in the Swedish election campaign of 2006 and in the reception of the Swedish conservative party as a "worker's party". Inspired by Fairclough's critical discourse analysis I have carried through an investigation of the debate. My sources consists in a collection of articles, mainly leader columns and contributions to the debate, from a selected number of Swedish newspapers.I found that an explicit discussion about class, or use of the concept as such, was largely absent. In cases where the concept occurred it was often used in a purely descriptive sense or dismissed as outdated. Furthermore, I have drawn the conclusion that the traditional understanding of class is being challenged by a discourse which aims at establishing a new understanding of social inequality as lack of paid work.I take my point of departure in the belief that class continues to be one of the most important bases of social inequality.

The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker?s performance and how a principal collects data. The purpose was also to examine a principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study.The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria.

This paper investigates the methods used by teachers when teaching elementary mathematics to children with Swedish as their second language. The original mathematical terminology derives from Latin, Greek and Arabic, this terminology is not of great importance in this paper, the everyday language spoken in elementary classes when teaching mathematical concepts and calculations to younger children is. The use of everyday language is an advantage for children with Swedish as their second language as mathematical problems presented in a more plain language is easier to comprehend and solve than problems in mere numerals. Special teachers in home language classes often have the task of clarifying the mathematical concepts, introduced to the children during mathematical lessons, in the pupils first acquired language. A qualitative method was used in this study.

Workers are more demanding than ever and stay a shorter amount of time within the same organization. For this reason we wanted to look further into how organizations work with motivation in order to create success in Knowledge Intensive Firms. The complexity of knowledge workers formed the base for our interest within the subject. The purpose of our thesis is to reflect upon what is written about the motivational effects of recruitment and reward strategies in Knowledge Intensive Firms. Further our essay is based on an abductive advocacy.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

Title: Globalization ? Meeting a new market Author: Anna Nubäck Supervisor: Anders Nilsson Institution: School of Management, Blekinge Tekniska Högskola Course: Master in business administration, 15 credits (FED006) Purpose: The purpose of this essay is partly to create an understanding of the decision to establish a branch in Japan and especially to look at if and how the Swedish company in this study has adjusted its corporate culture to suit the Japanese market. Method: Data is collected thru a number of semi constructed interviews. A first telephone interview was followed by an interview made face to face that was also followed up by interviews performed over telephone. E-mails have been used to clear and correct collected data.

The aim of this piece of work is to highlight and investigate young female?s motivation in participation of P.E classes and the degree to which the content of classes affect their motivation. To support this piece of work two theories have been utilized, the Self-determination Theory and a gender related perspective theory. The research consists of six qualitative interviews of young females who are perceived to be less motivated. These interviews focus on their views and attitudes in relation to P.E within the Swedish high school setting.

In this study we compare Ekot with P3 Nyheter with a comprehension analytical perspective. The more traditional radio news program Ekot differs from the younger P3 Nyheter in a lot of aspects. One of them is that P3 Nyheter?s primary target group is young people between the ages of 20 to 34. Because of this, P3 Nyheter aim to make their news as adjusted to their young audience as possible.

This thesis has had its focus on ceramic shards found in a trench by the late neolithic western shore of the Ajvide site. The purpose of the thesis is to investigate if there are changes in the pottery between the test trench and the ceramics found by the graves, known as the main site. The author has compared the ornaments from the test trench with an ornament schedule made from over 50 000 shards from the assumed main site. Not only changes regarding ornaments has been noticed but also new techniques and raw material. The author has also implemented two 14C datings which backs his hypothesis that the shards from the test trench are younger than the shards that made the earlier ornament schedule.

Syftet med studien var att undersöka relationen mellan commitment gentemot organisationen och chefs-commitment i en svensk kontext med hjälp av TCM Employee Commitment Survey. Metoden för att undersöka detta var en webbenkät som delades ut till sammanlagt 188 personer, med en svarsfrekvens på 35%. Respondenterna arbetade i tre olika organisationer inom offentlig sektor. I enkäten fick respondenterna ta ställning till påståenden rörande sin organisation och sin närmaste chef. Resultatet visade att ju lägre continuance commitment är gentemot närmaste chef, desto högre är affective commitment gentemot organisationen.

The psychosocial work environment in hard professions is hardly studied and this study was implemented to observe port workers psychosocial work environment in ports of Västerås and Köping. There are two purposes with this study: firstly, to examine how ports of Västerås and Köping, Mälarhamnar AB, can improve and develop their business by using psychosocial methods. To do this, a questionnaire study and three interviews with workers were done and the results were used in a SWOT- analysis. Secondly, the aim is to be able to use the results and make a difference in the business development by adjusting the psychosocial work environment. The results show that the employees are happy at work and are happy with their work colleagues.

This thesis is based on an exhibition at the county museum Upplandsmuseet in Uppsala, Sweden. During an internship at this museum I got a chance to produce an exhibition, with some guidance from the museum staff. This exhibition was created with the purpose of teaching about agriculture in the late 19th century and also about the magnificent workmanship of Alrik Klingberg, who have carved these wooden objects for over 50 years. Each one of the objects possesses a story and a memory. The memories that Alrik Klingberg has incorporated into the objects are mainly from his childhood at a croft in northern Uppland.