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.

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..

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.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thisPurpose. The Purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

ABSTRACT Title:                                                Retargeting- When display advertising builds                 loyalty Authors:                                           Mikaela Johansson och Anna Svensson Kjällberg Advisor:                                           Thomas Helgesson Level:                                               Bachelor´s in thesis in Marketing, (15 Swedish       credits) Spring 2014. Keywords:                                        Retargeting, branding Question:                                                    In branding, how should small e-enterprises            work with retargeting? Purpose:                                           The Purpose with this essay was to identify how    retargeting should be used in small e-enterprises                             when branding. This was done by comparing two e-enterprises practical use of retargeting, with two                           brand consultants and two retargeting consultants theoretical knowledge within each expertise.   Method:                                            A qualitative method with a deductive approach    has been used to answer the problem statement.  Theoretical framework:                              Earlier theories about retargeting, brand building    and recommended practices, related to marketing                       on the internet, were presented in the frame of       reference. Empirical framework:                                 Primary data were presented by two respondents   representing each area: Companies, Retargeting                        consultants and Brand consultants.Conclusion:                                                   The          marketing tool allows companies and      their               brands to get the chance to appear in                        wide area                      networks on the internet.    The tool is primary used                                                                for a sales                      Purpose but the tool also has potential in brand-                                                                       building Purposes.

In July 2010 the curriculum Lpfö 98 was readjusted and was enhanced with new chapter, and the Purpose of this essay is to study how preschool teachers discuss and describe how their conduction to the new chapter 2.6 of the readjust Curriculum Lpfö 98. I want to understand how they experience their work with the documentation.My question formulations are:How do three pre-school teachers reason around what they document in the pre-school?Which practical conditions do the pree-school teachers claiming to have on the pre-school to perform the documentation?How do they describe that they use the documentation to advance the tutoring in the preschool?In order to find out more, I interviewed three pre-school teachers, and analyzed the results I got based on prior research on documentation, and quality in preschool. My results show that the main focuses for documentations are how the children interact with each other, how they react and behave with new materials or activities. My informers emphasize that the main Purpose of documentation are to be able to show the children their own process of learning.The practical conditions differ among my informers, which can lead to consequences when they want to make documentation and/or use the documentation for its Purpose.  My results also indicates that the documentations are used to plan the pedagogical activities in regard to the children?s interests and according to the curriculum Lpfö98 rev.2010.

The Purpose of this essay is to examine whether the descriptions of Stalin's terror in history textbooks for high school changed from the 1950s until the 2010s. Since previous research shows that textbook content is influenced from different directions and that it dominates in teaching, therefore I want to find out what similarities and differences that exist in the textbooks. The survey is based on a qualitative approach because I want to have a profound picture of the descriptions of Stalin's terror. The results of the survey show that the number of casualties and the descriptions on the famine has changed over time. Furthermore, textbooks also found it difficult to distinguish between terror, politics and ideology.