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.

Syftet med denna studie är att beskriva situationen idag för tre tonårsflickor med Asperger syndrom (AS) och berörda familjers kamp för att få den hjälp de behöver vid utslussningen till eget boende. Vidare är syftet att beskriva två privata företags arbete med att ta hand om personer med AS, och liknande diagnoser, samt att beskriva deras arbete att sprida kunskapen om detta i samhället. Studien baseras på en litteraturstudie samt intervjuer med familjer till tonårsflickor med AS och två privata företag som arbetar med AS. Ett resultat av studien var att personer med AS oftast inte klarar av att leva ett helt självständigt liv utan behöver stöd och hjälp för att kunna leva så självständigt som möjligt. Ytterligare resultat var att kommunernas kunskap om AS, och deras ekonomiska möjligheter att underlätta situationen för personer med AL, varierar.

Syftet med uppsatsen är att kunna erbjuda små till medelstora företag förslag på lämpliga modeller och IT-stöd att använda till omvärldsanalys. Genom att föreslå modeller och IT-stöd samt hur de används kan företag upprätta ett omvärldsanalysarbete utan att hyra in extern hjälp. Större företag har ofta en större budget och även resurser som aktivt arbetar med att bevaka omvärlden. Den sortens resurser finns inte i mindre företag eftersom kostnaden att hyra in konsulter för hjälp med omvärldsanalysarbete är för hög. Det i kombination med att kunskap saknas om hur ett omvärldsanalysarbete kan genomföras resulterar i att det ofta inte blir av.

Vårt syfte var undersöka förändringen av budgeteringens roller i de studerade företagen, samt vilka konkurrerande eller kompletterande styrmedel de använder sig av. Vi har utfört en kvalitativ fallstudie, med en deduktiv ansats av tre traditionella tillverkningsföretag. Våra empiriska studier bygger främst på personliga intervjuer. Vår teoretiska bakgrund består av diskussionsunderlag angående budgetens för och nackdelar. För att ge en bättre bakgrund till vår studie har vi även valt att ge en översiktlig beskrivning av budgetprocessen och kompletterande styrmedel som prognos och balanced scorecard.

The action where form is given to inner thouhts and ideas is a creativ course of events which is difficult to grasp. The main purpose is to research how such an action can appear and function. The method which is used to research this purpose is the qualitative interview. The respondent?s inner descriptions and thoughts about a particular phenomenon is what the qualitative interview aims to elicit.

The purpose of this thesis was to examine if there where fallacies in the design solutions for the business system IFS Applications from a user perspective, and if so, correct these from a cognitive science approach.Data collection consisted of three main portions. These where; workshop, individual interviews and observations. The collected data was analyzed and resulted in identification of two main areas in the application that where found lacking.The result of the study showed that the usability for processing large amounts of data and the lack of customization where the main flaws in the application. Two low fidelity prototypes where created with the purpose of rectifying the underlying flawed design solutions that where identified from the collected data..

Purpose: The purpose of this paper is to create an understanding of how customer engagement, communication / interaction and customer insight are driving forces behind the use of Social CRM from a leadership perspective.Method: The purpose of the study, we believed it was appropriate to use a qualitative approach to conduct the study. The empirical data were collected through semi-structured interviews. The sample consisted of 10 companies located in the Gävle area who are active on social media. The interviews were coded to obtain keywords and patterns. These patterns and keywords are then analyzed to arrive at the study's results.Results and contributions: Our results suggest that all the identified benefits, customer engagement, customer insight and communication are driving forces to make use of social CRM.

Course: Master's Thesis in Business AdministrationPurpose: The purpose with this paper is to give an insight, and to compare, the project management of two IT-projects ? one which product was implemented and put into use, and one, which was implemented but no longer exists on the market. Furthermore also examine the critical success factors that influence the success respectively the failure of the IT-projects. Method: To attain the purpose with our study we have chosen a qualitative method. We have carried out interviews with two of the project managers of the IT-project of the two large companies.Result: A couple of problems occurred within the IT-projects of the large companies.

Title: What are you doing - A study in the Swedish Armed Forces marketingAuthors: Johanna Hillforth & Linda OlanderTutor: Josef PallasPurpose: The purpose of this thesis was to analyze the communicativefunctions as the Swedish Armed Forces uses in its marketing communications.Method and material: The used method in this study is a qualitativesemiotic content analysis, and the material analyzed is five ads from five oftheir latest advertising campaigns.Main results: The results of the study have shown that the Swedish ArmedForces primarily uses three of the four communicative functions in theircommunication, by being of informative, expressive and affecting nature..

Syftet med föreliggande studie var att ur ett folkhälsoperspektiv beskriva hur personalen upplever måltidssituationen i förskolan. Intervjuer gjordes med 14 personer som alla arbetade inom förskola som kock/kokerska, förskollärare eller barnskötare. Intervjuerna analyserades med hjälp av innehållsanalys utifrån vilken ett tema, två kategorier och fem underkategorier skapades. Huvudkategorin ?Att arbeta i medvind? beskrev hur det positiva hälsofrämjande arbetet gällande måltidssituationen går till i förskolorna medan kategorin ?Att arbeta i motvind? beskrev de hinder (organisatoriska, lokala och psykologiska) som försvårade det hälsofrämjande arbetet.

My thesis is an attempt to clarify the purpose and workings of art in relation to the artist, his/her fellows and society. Can art be considered as a uniting force? If so, where does its unifying quality lie? How does art connect with the individual, the community and society? My interpretation of the political climate regarding the arts has resulted in an exploration of the question: What role does art have in society today?The artistic ego as an altruism ? within the title of this thesis lies an absolute paradox ? a paradox that through this paper is tested, reviewed and demonstrated as a way of describing art and its workings. The thesis is problematized and studied from several angles: Through the inner artistic process, both reflective and empirical, and through philosophical studies..

AbstractThe purpose with the study is to see if it is possible to create well functioning and democratic government and parliament in Kosovo, within a near future thru social capital. I have some research questions that will help me reach my purpose: 1. Are Kosovo?s institutions effective and democratic today?2. Does social capital exist in Kosovo today?3.

The purpose of this essay is to understand the rhetoric presented by Henry V in Shakespeare?s St. Crispin?s day speech. More specifically, it examines the speech from a "dramatistic" point of view, i.e.

 The purpose of this essay is to examine some teachers' reflections on the importance of mathematics in preschool and the importance of language, communication and conceptualization in children's mathematics learning. The study's methodology is based on a qualitative approach, where I interviewed four teachers who work with the 6 -year-olds in two different municipal schools. The study shows the importance of language and communication in mathematics learning. It also shows the importance of the teacher's attitude as well as the educational environment to capture children's curiosity and interest.  Purpose and Issues: The purpose of this study is to investigate some pedagogue?s descriptions of mathematics in the preschool class.

The purpose of this study has been to explore the expectations of the primary school on the activities of the pre-school. In order to limit the study I have chosen to compare the expectations found in two different schools. In the first case, the pre-school is integrated with the after-school centre and grade one to three (primary school), into the same building. In the other case, the pre-school share localities with the after-school centre in a separate building, with its own yard, within the primary school area. Since the purpose is rather comprehensive, it has been divided into sub-themes with separate set of questions.