There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

The purpose is to describe and analyze Handelsbanken?s proftit share system Oktogonen and to investigate how it affects the motivation among the employees and management.The method qualitative case-study has been used. Both primary and secondary sources act as a foundation for the thesis. The primary sources are based on eight qualitative interviews. The empirical material is completed with appropriate theories.

I have in this study examined, through qualitative interviews, how adults with foreign background that are pupils in adult education in Sweden, understand the concepts democracy and dictatorship. Their expressed understandings have been compared with their former life experiences as well as with the aim of the social studies to create a qualitative understanding of essential social concepts. My starting point is theories about the adult in leaning processes. It has been assumed that the adult interprets the world much through former life experiences. I have also relied on the idea that having a qualitative, more scientific, understanding of essential subjects is important for the adult as a member of society and participator in the on-going political debate.

This thesis aim to explain which part sound and music possess as a branding tool. We consider this to be of relevance since there is very limited reseach conducted on the subject. To fulfill the purpose of this thesis we have focused on three main issues. Our ambition is to describe this subject from a marketing perspective with the brand in focus.

This essay is built upon the thoughts of Joseph S. Nye concerning power, and the different ways of exercising that power. The characteristics of Nye's theories are the thoughts about the second face of power, or what he describes as the soft power. The essay seeks to examine what kind of power the US has been in their work for non-proliferation and democracy promotion in the Middle East. It also seeks to find what it is that makes the US to choose to exercise the specific powers.

Emotional Intelligence (EI) is a highly used concept in contemporary organizations, especially in the recruitment process or education of employees and managers. The aim of this study was to examine the discursive production of the concept emotional intelligence and how it, linked to an organizational context, is expressed in web-based articles and course homepages. In total 11 texts related to emotional intelligence and organizational contexts were used as the object of study. A three-stage model was used as a method for analysis. The model included a content analysis, argument analysis and a deconstruction analysis in order to expose what was said about emotional intelligence and how it was said.

What is an economic crime? Who is an economic criminal? How do we speak of the phenomenon and what does they way we speak mean? The immediate result of the study is that there is a stereotype image of the economic criminal that is produced within peoples speech. This image contains characteristics that bring the subject, the economic criminal, far away from the traditional crime subject, and brings it closer to a non-criminal subject. This motion render possible that economic criminals can talk of themselves as ?not bad people?, ?normal? and ?like everyone else?.

Healthcare staff working within emergency care must often handle extreme and emotional situations. Most of the certified registered nurse anesthetists (CRNAs) will some time during their professionally active lives confront with events that are difficult to handle and for some these events will lead to more or less serious traumatic distress and in certain cases develop post traumatic stress disorder symptoms. Many studies demonstrate that staff working in similar stress related environment runs larger risk in order to get stress related symptoms. The aim with the study was to describe the experiences around difficult work related events among CRNAs. The study was implemented as a descriptive study with qualitative run-up via a questionnaire with open questions relevant for the study's aim.

The aim of this Master thesis is to study how management, teachers and librarians at the university college Swedish school of sport and health sciences (GIH) view information literacy (IL) as a standard in higher education. I have used a sociocultural theoretical perspective, as the focus being on co-operation within the institutional context. The following questions are focused on: Of what importance are the control documents concerning IL as a standard in the educational program? How do the respondents view the value of, and the responsibility for, IL as a standard in the educational program? What are the conditions for co-operation at GIH to reach the standards of the higher education act? The methodology used is qualitative case study. Six qualitative interviews were carried out in order to describe the attitudes of the management, teachers and librarians related to this subject.

Title: How to manage stress seen from a leadership perspective Authors: Lina Jonsson, Kristian Olsson, Mattias Olsson, Shabnam Tahajjod Supervisor: Marie Aurell Department: Department of Business Administration, IEM Course: Bachelor thesis in Business Administration, FEC 007 Question of issue: How can we understand stress managing at a workplace seen from a leadership perspective? Method: We have chosen a qualitative method for our thesis with inter-views as qualitative data collection. The interviews had a low grade of standardization. Result: On the basis of our question of issue we have drawn the con-clusion that it is important to create comfort at the workplace, that there are a safety and a feeling of handle the work tasks and that there is a plentiful information flow between managers and employees to manage to handle the workplace stress situa-tion..

The aim of this study is to describe the characteristics of right-wing populist parties in Europe. The three parties included in the study are the Swedish Democrats (SD), the British National Party (BNP) and the National Front (NF) in France. The study includes a definition of right-wing populism based on previous research and from that an ideal type of a right-wing populist party has been created. The material used in the study to verify how well the parties were consistent to the ideal type and what similarities and differences the parties in the study have are the parties? political programs and policies.

My essey concern the non-profitable organization Ung företagsamhet and their extenal communication with collaborators. I have done three intervjues with three of Ung företagsamhets 24 district in Sweden, and these are Kalmar, Jönköping and Skåne. My qustions conserns their rethoric and strategic communications channales, and the focus lies in their external communications with collaborators. I have also made a secondary data analysis about their media coverage and seen how they consciously works with it.Ung Företagsamhet is a non-profit organization that need good partnerships in order to survive financially. My analysis shows that the three different regions works variously with their external communication.

The different characteristics of many food products, such as aroma and texture, changes during storage time and become undesirable. The reason is instabilities within the product which become prominent as the product ages. These changes in characteristics are quality losses caused by changes in the product?s intrinsic and extrinsic environment. The stability in UHT-milk and beverages similar to it have been studied in the past decades and a certain focus have been on age gelation which is a common defect in these type of products.

The token economy program, which is a method for behaviour modification, has been used worldwide for different groups within different settings in order to vhange behaviour.Research has found the token economy program to be effective. However, research is limited to quantitative and experimental studies, and Swedish research in this field is brief. Nevertheless, the program is used in several institutions n Sweden. A qualitative study in Swedish settings could therefore be useful. The purpose of this paper is to examine the experiences of a token economy program using qualitative interviews.

This masters thesis looks at the reception of the beat generation in six given American magazines spanning through the years 1957-1961. The study is basically one of literaty reception. The aim is to see how and if the institution of literature handed the beat generation an identity to go along with their arts. With the use of discourse analysis we have pointed out certain characteristics in the six articles that have been a part of building up an image of the beat generation as a whole. By dividing the result into the two categories social and literary practice we can clearer see what significants were used to create the beat generation.