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.

Syfte: Syftet med denna studie är att skapa ökad förståelse för medias roll i förmedlingen av begreppet CSR, corporate social responsibility. Med media menas i studien svensk papperstidning.Metod: Diskursanalys kring CSR i svensk tryckpress, inspirerad av Michael Foucault och Norman Fairclough, applicerad på nyhetsartiklar. I studien används ordet diskurs som en förklaring till att nyhetstexter påverkar den sociala verkligheten. CSR innebär företags sociala ansvar, kring frågor om bland annat miljö, som går utöver vad lagen kräver.Slutsatser: Analysresultatet visar att CSR i nästintill samtliga artiklar benämns synonymt med samhällsansvar, som alltså varit det mest dominerande området som behandlats i de artiklar som har analyserats. Det framkommer även att det finns skillnader i artiklarnas intertextualitet, beroende på vilken tidning de tillhör.

In the light of the criticism from the Swedish Consumers? Association towards the actions of modern fund managers on the Swedish Sustainable and Responsible Investment (SRI) market, discussions of change has increased. The reasons underlying a change and communication process are scarcely focused on. Thus, grounded on theories in the fields of Critical Management Studies (CSR), Corporate Social Responsibility (CSR), change and communication, this study analyses how a change of implementing revised SRI communication is carried out at Handelsbanken Asset Management, existing motives for the change in communication, and how key actors can affect the process. A participant observation and in-depth interviews were carried out enfolding a discussion that contributed with a critical analysis and discussion, concluding external motives to be dominant and that key actors of the change process are influential to a various extent.

The aim of this study was to explore how six men who run a micro-enterprisewith a maximum of 10 employees handle the balance between work and otherlife. Qualitative approach with semi-structured interviews was conducted and thesample consisted of six men with micro-enterprises of varying ages. The themesused in the interviews were boundless work, roles, boundaries strategies anddemand / control - social support. The results showed that micro- entrepreneursdo not experience any major imbalance between work and other life. The studyrevealed that the division of roles in the home of the elderly respondents was ofthe classical gender character that woman took great responsibility in the home.Among the younger respondents the unpaid work at home was equal divided.Social support was perceived highly by all respondents, and they alsoexperienced a high level of control over the requirements of the job.

The aim of this thesis has been to investigate women's experience of the Methadone maintenance treatment and what help they believe they need to be able to recover and to improve their social life and whether the medical- and social workers share the similar view.Our method of investigation has been qualitative interviews with four women in the program, two nurses and a counsellor at the methadone clinic and two social workers, who have female clients in the program.The questions at issue were:* how did the women describe their life situation during treatment, compared to the situation they had while they were addicted to narcotics,* did the women experience that the treatment they get in the methadone maintenance program is giving them a better social life situation,* did the employees at the clinic and at the social office share the similar view about the treatments as the female patients?Main problems seemed to be; meeting new non-addictive friends and finding something to do. We could se that, in different ways, they need more support. It wasn't always clear to the people who work with them whose responsibility it was, depending on workplace and/or personality..

After World War II a rapid expansion of the Swedish health care took place. Theexpansion was realised chiefly as a development of the hospitals and was bothproduced and financed mainly within the public sector. The financing consisted to ahigh degree of government grants from the state to the county councils.During the period for this examination (1945-1955) the public responsibility for thehealth care was expanded. This was expressed in the publicly financed system forhealth insurance and the cut down in the charges that the patients had to pay for thehospital care. These changes led to some discussions on the national level but reformscould on the whole, with exception for the suggested reform of the open health care,be implemented.This case-study performed on the county council in Värmland shows that the degreeof consensus was enhanced on the regional level.

There is no consensus of the concept sexual health in the context of being HIV-positive women. Research in the area tends to focus in different measurable parts of sexual health for HIV-positive women. A meta-synthesis on that research issue can develop a deeper understanding and knowledge of how HIV-positive women in qualitative studies describe and experience sexual health. The purpose with this study is to analyze and synthesize the results about how HIV-positive women describe and experience sexual health. The meta-synthesis follows Noblit and Hare´s method of meta-ethnography and additional use of Walsh and Downe´s checklist to appraise qualitative articles.

Corporate Social Responsibility (?CSR?), även på svenska kallad företagens samhällsansvar, har under de senaste åren fått en allt mer betydelsefull roll i företag. Det är av intresse att studera hur olika företag ser på och använder sig av CSR, då CSR står för hur ett företag tar sitt ansvar jämtemot sina intressenter. Detta ansvar kan vara socialt lika väl som miljömässigt. Syftet med denna rapport var att analysera och undersöka vilken påverkan Sony Mobile Communications CSR initiativ GreenHeartTM hade på koldioxidutsläppen i en livscykel av deras produkter.

The purpose of this study is to examine the changes in law and other types of politicialregulation regarding unauthorized absence during the reformation of the Swedish schoolsystem in 2010. How was this ?new? approach on unauthorized absence established; whatmade it possible and which view on ?unauthorized absence? does it implicate? The study hasa discourse analytic approach in which it examines central policy documents regarding thetopic of inquiry. The study has found that the alliance-government?s education policy onunauthorized absence is pervaded by one hegemonic discourse termed the mono-culturaldisciplinary discourse.

In this essay I analyze Karin Boye?s first novel, Astarte, focusing on her views concerning norms,ideals and female liberation. The novel is written in a tone of irony, allowing for many of thecharacters to be viewed as caricatures. The theories and methods I use are drawn from genderstudies and queer theory. Queer theorist Judith Butler, and the concepts of performativity, interpellation, genealogy and the heterosexual matrix, are of central importance for my analysis.

Intimate partner violence is a problem which is increasingly drawing attention in society. The authority responsible for providing care and support to victims of intimate partner violence and their children is the social services. The purpose of this study was to show how social workers deal with intimate partner violence and to create a description of how this work is currently carried out in seven municipalities in the north-west of Stockholm. This was done through a quantitative survey including all investigating social workers in the municipalities concerned. The results were analysed with concepts from organizational theory.

The purpose of this study is to describe and understand how children?s participation and influence is described in the curriculum of preschool. The purpose includes how educators perceive, working with and what opportunities and challenges they believe that there is in the process of participation and influence. The methods I used were qualitative text analysis and e-mail interviews. I studied text in the curriculum and interviewed four educators to find out their views on children's participation and influence.

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

This essay is focused on the questions of and responsibility for where, when, how and why communication and meetings through archaeology should take place. I have critically studied Swedish public archaeology through three diverse archaeological excava­tions, one took place in the end of the 1980s, and two others in 2012.I have asked for under what circum­stances and with which goals the public efforts become possible. I have inter­viewed leaders for the archaeological excavations and/or the public efforts and questi­o­ned how and why they reached out to the public. I also searched for results and effects in order to problematize and value the public activities.Through interpretation of the resear­ched material it becomes clear that economic issues as well as archaeo­logists interests and engagements are of vital importance for public archaeology. Co-operation in the local community and archaeological documentation is crucial for the deve­lopment of archaeology and its role in society.Keywords: Public archaeology, Community archaeology, Heritage, Communication, Manage­ment, Historic environment education, Time Travel, Living history.

The purpose of this Bachelor?s thesis is to examine university librarians? perceptions of information literacy, of students? information literacy and of education in information literacy. The focus is on how they perceive the students? information literacy development during their university studies. Also of interest in this study is how librarians think that their teaching in information literacy should be included in the students? other courses. Three librarians at a Swedish university library were interviewed using qualitative interviews.