The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

After the appointment of a new European Commission in 2004, ?communication? was made a top priority on the agenda. The Commission presented a new communication policy, which would establish a dialogue with the citizens, thereby bringing more democracy to the union and bridging the gap to the citizens. Three documents containing the policy were published, namely an internal action plan for the Commission, Plan D which establishes the framework for national debates and a whitepaper on EU communication policy. These documents were met by mistrust and criticism from many different actors such as journalists and experts.The aim of this master thesis is to examine this new communication policy from a deliberative democratic perspective.

This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge transfer occur within the World Class network, particularly in product development and sales. The transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.

Abstract  Title: Från neutralitet till öppenhet? ? En studie av säkerhetspolitikens utveckling i Sverige efter kalla krigets slutAuthor: Jens KindhSupervisor: Patric LindgrenLinnaeus UniversityDepartment of Political ScienceSpring term 2012 When the Cold War ended, a new security situation was unfolded in Sweden. The purpose of this thesis is to describe and compare how the Swedish security policy is organized and how it has changed since the Cold War ended. To do that, I?m going to try answer the following questions:How is the Swedish security policy organized?What defence resolutions have affected the Swedish security policy after the Cold War ended?How has different political actions made its impact on the Swedish security policy after the Cold War ended?My theory is to try explain how the Swedish security policy has changed after the Cold War through a realism security perspective called traditional security, which refers to a realistic construct of the states security policy.

This thesis aims at investigating the conflict development of Swedish foreign policy debates during 1989-2000. It is rather assumed that the Swedish foreign policy debates have been highly characterized by a large consensus. Despite that, there have been certain occurrences where the political parties have flushed into party struggle and shown disagreements over the party frontiers. This has raised questions about the range of conflict and consensus in such debates where I have studied the political parties' backchats. I have studied situations where the political parties replicate each other in order to investigate the range of consensus and controversy that exists within different foreign policy areas.

AbstractThis essay analyse, from a normative perspective, what can be exspected of an etical asylum policy. The theorical base is derived from Gerard Delanty´s notion of civil cosmopolitism.The ethical outlook is based on utilitarianism. The questions this essay answers are:1) Which are the basic premises for an ethical asylum policy?2) Does the Swedish asylum policy forfill these premises?The study analyses in general terms the Swedish asylum policy. It analyses both the asylum law and the work of the executive authority.The analyse also includes a brief look at two asylum cases.

This essay focuses on the Sweden Democrat?s migration policy and its evolution from 1989 up until today. The purpose of this study is to longitudinally examine the party's migration policy proposals to see if, and how, the political ideas have changed over time. Idea analysis has been used as method, and the texts have been analyzed by using three dimensions. Depending on the outcome in the three dimensions, one out of eight political types is possible.

Värderingar förmedlas via språket och utgör därmed grunden för policy? och identitetsskapande. Men språket i sig kan komma att påverka process och utfall. Uppsatsen behandlar vilka förutsättningarna är för att man med språket ska kunna överföra värderingar som grund för policy? och identitetsskapande.

In 1998 Sweden accepted the Treaty of Amsterdam which contained a development of the common foreign and security policy (CFSP) towards a European security and defense policy (ESDP). This thesis aims at studying the decision making process behind the Swedish foreign policy decision to further develop its security policy within the European Union. The purpose is to explain which factors and conditions that did affect and influence the Swedish foreign policy decision. The research applies foreign policy analysis, a theoretical perspective that analyzes both domestic and international conditions using different levels of analysis. The research methods being used has been qualitative as well as quantitative, complemented by interviews, since the research is a process tracing case study.The thesis conclusion is that the Swedish decision is explained by several factors.

The purpose of the following essay is to analyze how the Swedish regional policy has been influenced by the regional policy in the EU. The study builds on the theoretical framework that is Europeanization, the top-down approach, which stipulates where you can find evidence of this influence. To obtain the information that I needed to answer my question formulations, which main question formulation are; in which way has the EU regional policy influenced the Swedish regional policy? I used the method of literature analysis. Both the theoretical framework alongside the chosen method pointed me to analyze the public debate in Sweden in the regional question.

In his recent article Professor of International Affairs Charles Kupchan claims that Party Politics has become increasingly important for American Foreign Policy since the end of the Cold War. This assertion makes it valuable to assess how the substance of the Foreign Policy differs between the two American parties in various cases and if this difference is characterized by consistency or by change. In this thesis I examine these Party positions in relation to the European Security Policy.In order to examine this I compare the positions of the Democratic and Republican Parties? policy concerning both the European Defence Community (EDC) and the European Security and Defence Policy (ESDP). The purpose of this thesis is to examine the hypothesis that the Democratic Party to a higher extent than the Republican Party is more concerned to maintain good relations to Europe respectively EU.The results show that there are small indications that my hypothesis concerning the two parties is valid.

This study in Public Administration uses feminism and historical institutionalism toanalyze a highly debated contemporary policy problem that concerns genderequality in the policy of parental leave. The parental insurance was introduced in1974 with the governmental goal of gender equality. In 1974 only 0,5 percent of thenumber of days of parental benefit was paid to men. Today, 40 years later, the goalremains the same and the numbers of days of parental benefit paid to men are 24,8percent.The debate that has characterized the Swedish policy of parental insurance andspecifically the design of the parental benefit is the debate of freedom of choiceversus quota.Our study focuses on ideas and arguments that influence the policy of parentalbenefit. The study assumes, with basis in the theories of feminism and historicalinstitutionalism, that a policy like parental benefit is slow-moving and that pathdependency has lead to a slow development of gender equality..

Many enterprises have shortcomings in the transfer of information between different departments. Furthermore, routines for maintaining knowledge in order to be able to use this experience in the future are often lacking. Time and resources spent on improving these systems and procedures can provide significant benefits in terms of saved time and reduced costs in the later stages of a project. The benefit of this is not only a greater clarity and a reduced risk of misunderstandings, but also the preservation of knowledge that would otherwise be lost.The aim of this study has been to examine the process of information transfer and the transfer of knowledge between the calculus department and production manager in projects at Erlandsson Bygg i Öst AB. An additional aim was suggestions for improvements in the calculation handover and at the end of a project, where it was possible.The study was primarily conducted through literature studies and interviews.

AbstractTitle: How does Europeanization effect Swedish alcohol policy? .Titel: Hur påverkar Europeiseringen svensk alkoholpolitik?Minor Thesis in Political Science, January 2008Author : Markus GustafssonTutor : Lennart BergfeldtVäxjö UniversityThis essay will deal with the influence which Europeanization has on domestic politics. The case I have chosen is Swedish alcohol policy. Thus, the purpose is to explore whether observed changes in Swedish alcohol policy in the years 1993-2005 can be explained by Swedens´s membership in the European Union. To reach this purpose the following questions need to be answered:? What is europeanization?? How has Swedish alcohol policy changed from 1993 to 2005?? Is it possible to connect the changes in Swedish alcohol policy to a process of Europeanizationprocess?The method in this essay has been a qulitative study of litterature.

The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.