AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock companies. Some legal experts claim that the Sales Act (Köplagen) is applicable, while others claim that the rules for promissory notes (Skuldebrevslagen) should apply. This distinction is of great significance regarding the extent of the vendor's liability. According to Skuldebrevslagen the vendor's liability is rather limited, while Köplagen enjoins the vendor a more extensive liability.A transfer of a joint stock company brings about great economical risks, both for the vendor and for the purchaser.

The aim of this Master?s thesis is to analyse how adult students in Swedish adult education seek information for school tasks. The focus is on how they use the public library and electronic information sources and their reflection on information and sources in this process. Also of interest in the study is the help they receive from staff in the public library and their teacher. Methods used in collecting and analysing data for this study were of qualitative nature.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

The purpose of this essay was to examine and compare what attitudes Swedish and Belgian social workers may have towards residential care and foster care for children and young people. To answer the purpose eight qualitative interviews with four Swedish and four Belgian social workers were made. The results were analyzed by theory of organization and professional acting space. The results of the study show that the social workers in both countries preferred foster care, especially for small children, and that the Swedish social workers had a more negative attitude towards residential care than the Belgian social workers. Even though the Belgian social workers preferred foster care, they found themselves forced to choose residential care due to lack of available foster care facilities, something that did not seem to affect the Swedish social workers.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

The purpose of this paper is to examine information sharing in a hospital organization that is undergoing reorganization. The aiming is to make all employees at all levels actively involved in business development in order to create a smooth and, from a patient?s perspective, adequate emergency care. The paper suggests that the theory of social capital can explain the complexity of what motivate and what promote individuals to share information. The method used in the paper is the case study, focusing on detecting, interpreting and gaining insight on how information shares in an emergency department.

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

Ethical competence is an important precondition when people are to respond to moral problem situations as efficiently as possible. In these situations it is not easy to make choices and decisions, especially when many stakeholders are involved with various opinions and interests.The purpose of this thesis was to generate a web-based support tool to train and promote ethical competence of the users of this tool.We first created a theoretical basis by studying the major theories of ethics in general and ethical competence in particular. The importance of ethical competence and its main subject, namely, the autonomy in the theoretical part described and specified. In addition has the practical ethical reflection over morality preferred and characterized to the classical ethical passivity over morality. We have also preferred and characterized the autonomous thinking to the heteronomous one.Based on the theoretical base a prototype tool to support the training of ethical competence was designed and developed.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

Authors: Nanna Isaksson and Fredrik ÖstbergTitle: Who is the typical TV-host on Swedish television?Level: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 57TV-hosts have a pivotal role in television. They are the link between the content of the show and its viewers. We didn?t find any relevant studies about TV-hosts inSweden and decided to carry out a study that would tell us more about them as a group.

Background: A large part of the daily political and economic debate in Sweden concerns the EU. One question that has been debated since the beginning of European integration is whether trade is created as a consequence of integration and, ifso, how great are the gains related to the increased trade. An equally important but maybe less debated question is whether countries outside the union are affected by the increased European integration. Is increased European integration made at the cost of countries outside the EU? Purpose: The purpose of this study is, by calculating trade creation and trade diversion, to evaluate if a number of developing countries? trade with Sweden has decreased after Sweden?s membership in the European Union.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

Motivation is a key factor in sustaining a healthy and active lifestyle, and technology has afforded us new methods for attaining information concerning exercise and health. This paper aims to examine how social media can motivate individuals to obtain and maintain an active and healthy lifestyle, as well as identify which particular social media channels are preferred for this purpose. Both quantitative and qualitative methods were used as data collection in this research. The results of this report show that images and text shared on social media, as well as the communication therein, can function as motivation for individuals to commence and maintain a regular physical activity and health regimen. Additionally, an individual?s sharing of their own training and health routine is enough to motivate the person in question to sustain their training and health procedure.

Reptiles are animals than have been neglected in the research for all times. Some people have the opinion that these animals have fewer needs and demand less from their caretakers. The Aldabra Giant Tortoise lives on the Aldabra atoll outside the coast of Tanzania. The Aldabra tortoise population has varied throughout the years, but today the population is around 100.000 animals. The purpose of this study was to analyze the enclosure utilization of two Aldabra tortoises, a male and a female, at Parken Zoo in Eskilstuna, Sweden.