The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

Perfluoroalkyl substances (PFASs) are ubiquitous in the environment today and they have been detected even in remote areas such as the Arctic. PFASs can be transported by the atmosphere and ocean currents but the transport mechanism is not fully understood. PFASs may be harmful to organisms due to their persistence in the environment, bio-accumulation potential and toxicity. Studies have shown that PFASs can cause adverse effects on the metabolism as well as the endocrine- and reproduction systems in organisms. In this study, PFASs were investigated in glaucous gull (Larus hyperboreus) (n=5) and black guillemot (Cepphus grylle) (n=4) from Svalbard.

Swedish beef production has during the past year decreased while the consumption has increased. It´s imported beef that takes market shares. The purpose with this degreeproject is to investigate if the restaurants in Sweden are using imported or Swedish beef and the reason for their choice. The purpose is to find out if there is something the Swedish beef producers can change to increase Swedish beef in restaurants. My expectation is that the demand for Swedish beef will increase in restaurant and later even among consumers. I have interviewed ten chiefs in different restaurants and asked them the following questions: Is it the price, quality or something else that influences your choise? Does it matter to their customers if they serve Swedish or imported beef? How is the marketing of Swedish beef? It appeared both Swedish and imported beef on the restaurants.

AbstractThe aim in this dissertation is to investigate into the working of the rehabilitation process as to actors involved. A specific focus has been set on the component ?Work introduction?. The study shows that the road back to work is a complex matter. Individuals involved have different backgrounds and living situations, which influence this rehabilitation.

This thesis analyses the 2005 UK presidency of the Council, and more particularly the negotiations on the future financing of the European Union. The purpose of the study is to discuss whether the holding of the presidency implies political influence for the member state. To analyse the power of the country holding the chair the thesis focuses on the presidency functions of brokering and leadership. The theory suggests that the influence of the presidency is derived from informational and procedural power resources, as well as some leadership resources, such as coercion and reward. A case study was used to analyse whether these power resources were used by the British presidency.

Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.

Mobile devices such as tablets and smartphones are quite common in this day. The author of this thesis wanted to know how common these mobile devices are in the building industry and how they are used and what potential an app could have. The author thus conducted an investigation on this matter, mainly in the form of interviews.Answers given by the interviews were then used as a basis to survey the usage of mobile devices and the usage of different kinds of apps. An investigation of different apps with the potential to be used by professionals in the building industry has been carried through. Apps which manage such things as scanning documents, measuring distances and handle communication.

To log on to social media has become an obvious part of people's everyday routine. Pictures, videos, opinions, and thoughts are posted and read by people's social networks worldwide. In doing so, the present study chose to examine whether what is posted on social media, as well as what the individuals are exposed to on social media can be related to their motivation and self-esteem. By letting 117 adolescents aged 16-19 answer a questionnaire regarding which social media they are active on, how often they are active there, and what they post on those social medias. By also letting them evaluate how they see themselves, if they compare themselves with others and how motivated they are to physical activity and healthy eating habits, we could see that to those who post pictures, and are exposed to images represent exercise / health on social media have higher self-esteem and driven more by internal motivation to engage physical activity than those who do not.

This thesis is a study about wether first year students in Swedish senior high schools understand the learning intentions and the matter of the subject of history specified in GY 11 introduced in July 2011. The overall question that this master tries to answer is: Do the students understand what and why they are studying history? Three classes studying the first history course in the new system answered a survey regarding five of the specified learning intentions for the course and their overall opinion of grades and level of knowledge and intentions. By measuring the level of understanding and the students? general opinion the conclusion is following.

Background: The stress in the society seems to having become more amplified and more trying. Statistics show that the appearance of stress related industrial diseases have increased strikingly. What can be stressing at the workplace? The work conditions are not the only thing that causes stress but no matter what the causes are employers have to restore the employees to their former positions. How are companies dealing with the problems of stress in reality? Do they have formulated strategies for how to manage the problems? Purpose: The purpose with this essay is to try to see pattern in how companies manage and treat stress and stress related industrial diseases.

The accident frequency in the construction industry has shown a downward trend every year but this trend was broken 2010th. It is often lack of precautionary measures within work environment and safety that is the cause of accidents. The big construction companies understand the importance of precautionary measures within work environment and safety, as they spend a lot of money and time on that matter. By examining the work environment and the safety of the small construction companies you can see how they work. The report will presents how these small companies work with work environment and safety, and also how they follow the safety instructions that are available and how they make use of safety equipment.

Summary                                                               Overweight and obesity in Sweden and in the rest of the industrialized world continues to increase. This results in increased costs both to society and the healthcare system. Part of this development is the increasing consumption of sugar and that is what should be restricted to tackle this growing social problem. Part of the increased consumption of sugar in Sweden was the launch of pick and mix ingrocery stores.  This study aims to examine how store managers look at their public health responsibilities, and investigate how managers of grocery stores think about health and health aspects in general and about the sugar consumption in particular. Semi-structured "face to face" interviews was used to collect data and seven grocery store managers participated in the study.

In this thesis I investigate aesthetic preference for picture books among children aged 3?6 as well as criteria for preference among parents. Through my design project: illustration of a picture book, I aim to put my research on preference in the context of illustration and design. By using the design project as an applied method for research I have sought to answer how one as an illustrator can apply knowledge regarding preferences of the target groups when illustrating for picture books. I have primarily based my research within the field of cognitive developmental psychology, with primary focus on stage theory, and the field of literature.

Previous research has suggested that there is a strong and positive relationship between being an entrepreneur and possessing a high degree of subjective well-being as well as job satisfaction. The big five personality traits have also been argued to be significantly related to both subjective well-being and job satisfaction. Little is however known if personality affects entrepreneurs and regular employees differently. In this paper the impact of personality traits on the cognitive part of subjective well-being as well as job satisfaction are investigated separately among entrepreneurs and regular employees. This is done through OLS-regressions using a Swedish nationally representative survey Employment, Material Resources, and Political Preferences (EMRAPP), where entrepreneurs were oversampled in order to be able to compare entrepreneurs (N = 2483) and regular employees (N = 2642).

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.