Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

This essay analyzes the production process in connection with the original play Utopia 2012, which premiered at Backa Theatre, Gothenburg, Sweden on 27 October 2012.The aim of the essay is to seek a deeper understanding of this particular production process. No universal process plan was employed when creating Utopia 2012. Therefore, taking into account artistic, technical and administrative aspects of the work, a chronological process map has also been constructed in connection with this essay, in order to clarify each step of the theatrical working process.The theoretical approach is hermeneutic, and the material is based on interviews with key individuals with different professions and functions within the working process in order to gain multifaceted perspectives and results. The interviews took place at Backa Theatre with the exception of those held by telephone with the project?s two producers, both of whom by that time no longer worked at Backa Theatre.The findings of the essay mostly indicate that, with the significant exception of director Mattias Andersson?s artistic vision, no fixed process map nor explicitly articulated common goals were employed in this particular theatre production.

The aim of this diploma work was to obtain a review of the appeal process in Sweden under the Planning and Building Act and the possibilities of appeal in the planning and building permit process. The work was intended to identify potential problems surrounding the appeal process and possible efficiency measures. The goal was to form a report that provides a satisfactory overview of the appeal process in theory and practical application as well as provide relevant concrete proposals on how the appeal process can be streamlined.Background and facts surrounding the work were taken from different types of literature and through several interviews with representatives in government, industry and politicians.The main problems related to the appeal process are in the long processing times and the high number of appeals. There is a great interest to streamline the appeals process and the government is going to launch studies in which possible future actions will be investigated.It is possible to appeal for up to two instances before you need a so called ?leave to appeal? in order for your complaint to be passed on to the next instance.

In a global context the traditional democratic process is facing new challenges. Scholars are talking about a transition from government to governance, where local and regional networks as well as international collaboration are an important part in how regional policy is produced and implemented. In this paper the processes in regional projects funded by the European Union are considered, and related to the traditional democratic process. The study has been fulfilled through informant interviews with representatives from four EU-projects. The interviews are supplemented by a qualitative text analysis of current statutes.

On the first of January 2012, a new public authority was formed in Värmland, due to a new legislation on public transport. The first task for the new public authority was to produce a plan for the development of public transport. In order to do so, it had to execute an extensive consultation process about the long-term goals of public transport. The purpose of the thesis is to investigate how a public authority can use a consultation process as a means to clarify accountability and produce unified goals. To answer that, I have done a case study about how the new regional public authority in Värmland for public transport has acted in the process of writing a plan for the development of public transport.

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

It is important that companies knows how to handle a complaint when they receive one from a customer. This information could the company take care of and use when they develop new services. Furthermore a good complain handling leads to satisfied and loyal customers which increases the revenue for the company. We have examined how SAS handle their internal information process and if this process affects the information and in that case how. The study is performed with a qualitative method, based on deep interviews.

This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.

Process standardization is a topic that has generated a lot of research and literature. At first, the focus was on production; today processes are used in all different kind of business areas.The aim of this study has been to analyze how processes can be applied on development businesses and how IT systems affect the result of the process. To accomplish this, we have asked questions such as what standardization is in a development process? Why are the processes standardized? What difficulties can appear with standardization? And how the IT-systems affect the result of the process?To answer these questions, we have preformed a case study on Saab. Saab is a well know Swedish company who are working with a project called the GMS-project, where they develop processes to cover the whole company´s business areas.The literature gives the reader an understanding of processes and standardization.

Uppsats för avläggande av filosofiekandidatexamen iKulturvård, Ledarskap i slöjd ochkulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2014:35.

The aim of this thesis is to examine whether law reforms in the detailed planning process can be an aspect that gets in conflict with the citizens rights to participate in the Swedish planning through dialogue, and how five chosen municipalities are working with citizen participation. To be able to answer the aim of the thesis a literature study and five semi-structured interviews was performed in purpose to get wide-ranging information from municipal officials working with detailed planning handling. Law changes that aims to make the detailed planning process more efficient has been implemented partly to satisfy the needs of dwellings since the detailed planning process among master builders seems to be slow and inefficient, which to the them means higher costs. The requirement on having a detailed planning program was taken away when the new planning law was adopted year 2011. The planning program was including a moment of citizen dialogue. The case studied municipalities have not been affected in this law change arguing that it?s still possible to bring a program if needed.

The aim of this study is to investigate how Lunds Vokalensemble achieves its goals and in which way the goals influence the choir's work. The study also explores the choir's artistic process. Qualitative interviews and observations were used as a method. Four singers and the director participated to the interviews. The results show that the choir's artistic goals have quite an influence on many aspects of the choir's work, both in a musical and a social way.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

This essay will cover the Swedish electoral system with a focus on the proportional representation andthe process involved from the conversion of votes to seats in the parliament. This process consists ofseveral methods which are created by political decisions as well as mathematical formulas and is notalways perfect in terms of equalization. An increment of six adjustment seats would have made thegeneral election of 2010 more proportioned. Despite this, the Swedish electoral system is wellconstructed and the essay will highlight areas which could be subject for improvement as well asexplaining fundamental concepts of the process..

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.