Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

Med fysisk aktivitet avses all kroppsrörelse som är en följd av skelettmuskulaturens sammandragning och som resulterar i ökad energiförbrukning. Det är bevisat att regelbunden fysisk aktivitet har en mycket positiv verkan på många av kroppens system. Därför är syftet med studien att undersöka samband mellan typ av motivation och fysisk aktivitet bland studenter. Fysisk aktivitet och motivation har därför kopplats till teorier, framförallt self- determination theory (SDT). Resultaten framtogs genom en kvantitativ metod som bestod av en enkätundersökning.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

Digital games are today avaliable on all kinds of different platform. Games and game thinking is also increasingly being applied within non-traditional contexts. This thesis explores the term "gamifiation" which can be defined as "the use of game design elements in non-game contexts". The purpose of the study was to identify and give perspective on the discourse surrounding the use and applicability of the term today. More specifically, it explores the possibilities of the potentially value creating ability in the context of work, and focused on the application of gamified software in the context of project work.

The main argument of the thesis is that multinational companies (MNCs) can promote democracy through corporate social responsibility (CSR). MNCs hold some prerequisites giving them the means to create positive changes. But they lack one important prerequisite: knowledge about local conditions. Therefore the best CSR result is reached through partnerships with local NGOs.H&M's CSR-work in Bangladesh, including a partnership with the Bangladeshi women's rights organisation Karmojibi Nari, serves as an illustrating case. It is argued that the CSR-work promotes democracy through strengthening the civil society, through indirectly implementing national laws concerning labour legislation and human rights and through raising awareness about rights and legislation among the workers.The CSR process changes the terms for both NGOs and MNCs.

The purpose of the study was to examine if intrinsic motivation and work commitment to the organization differs between permanent doctors and hired doctors. The total of 63 doctors who participated in the study made an internet-based survey with 21 questions taken from the Basic Need Satisfaction at Work Scale and 3 questions from the section ?work commitment? in QPS Nordic. The main results of the study showed that permanent doctors perceived a higher level of intrinsic motivation on all the three needs autonomy, competence and relatedness. Furthermore the result showed a tendency that permanent doctors perceived a higher level of work commitment to the organization then hired doctors..

This paper is a case study on Bradley E. Manning, famous for leaking classified intelligence to media, or in the charge sheet?s words: ?knowingly give intelligence to the enemy, through indirect means.? My opinion is that this sort of dilemma is a question of values, how you view the world and, most important of all, human rights and the philosophy of rights. Therefore I decided to sort out the arguments regarding the issue of freedom of speech versus the state?s need for protection.

The aim of this study was to examine how heads of unit in charge of personal assistance (PA)for the disabled experience and handle ethical dilemmas and situations within theirworkgroups when The Work Environment Act and The Swedish Act Concerning Support andService for Persons with Certain Functional Impairments collide with each other. The methodof the study was to use semi-structured interviews based around three main topics; the head ofunits opinions about the value and purpose of The Work Environment Act in theadministering and implementation of personal assistance services, the problem solvingprocess and the head of units own individual experiences of ethical dilemmas or workenvironment-related conflicts or situations within their workgroups. Four heads of unit wereinterviewed for this study. The results of this study showed that the interviewed heads of unitexperienced a lack of clear and factual information about how they were meant to solvedilemmas emerging from the two laws conflicting with each other regarding the rights of thecare recipient to layout their personal assistance to their liking, versus the rights of thepersonal assistant to have acceptable working conditions. The heads of unit could not rely onlegislation and/or other specific directive documents when work environment-relatedproblems arose.

The determination of the optical properties of biological tissue is an important issue in laser medicine. The optical properties define the tissue´s absorption and scattering behaviour, and can be expressed by quantities such as the albedo, the optical thickness and the anisotropy coefficient. During this project, a measurement system for the determination of the optical properties was built up. The system consists of a double integrating sphere set-up to perform the necessary reflection and transmission measurements, and a computer algorithm to calculate the optical properties from the measured data. This algorithm is called Inverse Adding Doubling method, and is based on a one-dimensional transport model.

Studien genomfördes i syfte att undersöka vad som driver en människa att arbeta mot en låg eller ingen monetär belöning. Det teoretiska ramverket Self- Determination Theory möjliggör kategorisering av en individs motivation i såväl inre som yttre motivation och även att mäta graden av motivation. Tidigare studier på området har indikerat att individer kan välja yrken med låg lön tack vare inre motivationsfaktorer. Denna studie ämnar fylla ett forskningsgap i redogörelsen för huruvida yttre motivationsfaktorer som social bekräftelse och kändisskap kan driva personer till att arbeta mot en låg monetär ersättning. Datainsamlingen skedde genom besöksintervjuer med människor som arbetar som fotomodell.

The proponents for conscience wants to get a clause that will allow the health professionals to due. scruples waive certain duties. Swedens decision makers has despite pressure from the Christian De-mocrats and the Sweden Democrats decided not to implement freedom of conscience in health care. The purpose of this paper is to investigate whether Sweden has the obligation to provide for freedom of conscience in health care. Furthermore, it must be examined, whose rights according to the law will go first, health professionals right to freedom of conscience or the patient right to equal treat-ment.

Central labour market actors have come to an agreement ? Sweden is going to need labour migration. In spite of the agreement the actors disagree upon how the labour migration should be designed. This essay examines how the union organisation, LO presents labour migration in their rapports during the years 2000-2006. This is done through Laclau and Mouffes discourse theory and a merge with postcolonial theory.

This work is about the rights of children, how students use social media and how effective teachers are using social media in their work against abusive treatment. The purpose of this work is to examine what students have rights in school, what and how students use social media and how schools and teachers are working to prevent the abuse that takes place over the internet and via mobile phones. The method used to investigate this is partly a survey of students in grades five and six at four different schools and interviews with four practicing teachers, working as a teacher in each class who made survey. My conclusion is that children have a variety of rights in school, and all schools and teachers are working on this through rules, values ??clarification and collaborative exercises. More and more younger children use out of social media, the survey shows that many of the students in grades five and six uses much social media.

I hälsoprofessionen är beteendeförändringar gällande fysisk aktivitet och kost centralt. Self-Determination Theory är en motivationsteori som i forskning använts för att undersöka motivation till fysisk aktivitet. Det finns däremot mindre litteratur som kopplar teorin till hälsosamma kostvanor. Studiens syfte är att kartlägga och jämföra motivation och målsättning till hälsosamma kostvanor hos en grupp studenter. Studien avser kartlägga samband mellan fysisk aktivitetsnivå, motivation och målsättning samt jämföra könsskillnader.