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.

Abstract: The purpose of this study was to examine the process of overtraining syndrome as a part of development in sports and careers. It is based on theories about overtraining syndrome and athlete career transitions. The intention was to find patterns that illustrate critical factors in the athlete career for overtraining syndrome to occur, but also for preventing overtraining syndrome to emerge and for rehabilitation.The Informant was a 19 years old man who had completed his studies at a Swedish sports-?gymnasium?. Two semi structured interviews were made, the second as a following up interview.

This bachelor thesis aim to highlight the values that form the basis for the formulation of the municipal local activity support to sports clubs. Key questions was, what are the criteria for the distribution of support, what are the conditions for the support in the municipalities, and what thoughts on development of the local sports club are behind these criteria. The study is based on one policy document from each municipality and 15 interviews that revealed a large spread in mindset and resources between the municipalities, but also similarities in the supports criteria and evaluation work. 14 out of 15 municipalities distribute the support, but the conditions are different. One interesting result the study shows is how little some municipalities really know about the money that goes out to the clubs.

Within the journalistic profession lays a commonly accepted normative view stating that objectivity is an ideal to seek. The aim of this bachelor is to study Swedish sportswriters on local newspaper and their views of journalistic objectivity, and themselves in comparison to the traditional ideals. We want to study how local sportswriter work against their ideal and if factors like age and education affect their view of themselves and ther ideal.We have done eight semistructured deepinterviews that all build on theories and studies of the traditional ideal of journalists. The interviewed are all sportreporters, at four different newspapers. We have done active selection of participants based on age and education.

AbstractAimThe aim of the pilot study was to compare short- and long-term effects from group exercise in water with land-based exercise on pain at rest and pain with movement, along with the effects on function in daily life and practice of sports and leisure activities in patients with knee osteoarthritis. The aims were: Is there a difference in short- and long-term effects on pain intensity at rest and pain with movement after exercise in water or land in patients with knee osteoarthritis? Is there a correlation between the degree of pain intensity at rest and with movement, respectively and long-term effects from the two different exercises on function in daily life and practice of sports and leisure? MethodThe study was a randomized intervention study without a control group. Twenty patients with radiographic knee osteoarthritis were under a total of eight weeks treated with either land- or water-based exercise lead by a physiotherapist. The patients rated pain intensity at rest and with movement on a numerical rating scale (NRS) before and after the first training session, before and after the eighth training session, before and after the fifteenth training session and before the last and sixteenth training session.

Aim: The purpose of this work is to investigate what differences there are between a credit union that is connected to Sweden?s Credit Association and an independent association, and how these differences have affected the union?s success. Method: A qualitative study has been made by means of email and telephone interviews. Respondents were chosen from Sweden?s Credit Association, Credit Guarantee Association in Gävleborg and Övre Norrland Guarantee Association. The interviews were then analyzed in the light of our theoretical studies. Result and conclusions: We have found that there are three major differences between the unions.

Abstract.In Sweden today, a collaboration was formed between the Swedish Sport Confederation andthe Swedish upper secondary school education. While this process was taking place, theSwedish Sport Confederation also tried to collaborate with the Swedish Academy. However,at the time the Academy did not have any involvement with the former.The purpose of the study was to research when and how the Swedish Sport Confederationcreated a collaboration with the Swedish Education Systems both on a National and Locallevel. I have also done a research on both the Knowledge Society and Elite sport talents tofind out if Elite sport will be affected in any way because of the existence of Knowledge Society,and also the reactions of the sports talents if any. My final pursuit was also to find out ifthe Knowledge Society can bring about a quick change to this silent conflict between theSwedish Sport Confederation and the Swedish Academy.For my study, I have used two different theories.

This study aims to gain greater knowledge about the use of framing in local sports journalism. We did this by doing a qualitative content analysis of the local Swedish newspaper Barometern/OT and it?s coverage of the largest local football team, Kalmar FF. We randomly selected six of the team?s games during 2014 and analysed all the texts that had to do with the games, except for shorter texts and texts that are supposed to be based on personal opinions, such as chronicles.

The use of tobacco is one of the largest health risks for human. Tobacco-users have an incrased risk of deterioration in their oral health. Individuals starts to use tobacco when they are young, often at the same time as they are going in an athletic sport club. It also seems that children are starting with tobacco habits when they are active in athletic sport clubs. The aim of this study was to examine and compare tobacco-habits of young men in and between three different athletic sport clubs.

The purpose of this study is to determine who visits the V Frölunda Library, Gothenbug,what magazines they read and why. The data presented in this thesis are collectedusing four methods: general observation and counting numbers of visitors, interviewswith 202 magazine readers, the completion of 1308 questiomaires regarding approximately350 maghes and interviews with more than 100 library visitors.The data indicates that men are significantly overrepresented among magazine readersas compared to the female visitors. These men are primarily from the white collar sectorof the community. This leads to a pronounced underrepresentation of the blue coIlarworkers. Young people visit the magazine room in the library at a rate about twice thatexpected from the population distribution.Women are primarily interested in magazines dealing with the home whereas men aremore interested in business, cars, boats and sports.

Purpose: The purpose of this paper is to examine if POC manage to keep cohort interplay between their identity and image.Theoretical framework: This paper is led from theories in area about communicating identity and image. The theories that are relevant to this paper to see the interplay between identity and image is communication theory and brand theories based on associations. From these theories we have composed a model that shows the communication led from identity throughout image in company?s with many distribution channels. It shows what associations that build identity and image and also the complication and threat that the interplay is being exposed to.Methodology: We have chosen to do this examination as a case study.

This essay revolves around partnerships established between local authorities and civil society to promote integration in segregated urban areas. The main focus is on who is active in formulating the local integration policy in these partnerships. The analysis is based on qualitative interviews with representatives from the local public administration and from different parts of civil society in Rosengård and Södra innerstaden in Malmö. The conclusion is that local authorities to a large extent decide the content of integration policy. The authorities, in having the major responsibility of the integration projects, decide what parts of civil society to involve and what projects will promote integration.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.

The purpose of this bachelor essay is to describe and analyze budgeting in nonprofit organizations. To do that, we used a qualitative method and accomplished seven interviews in four different football clubs. Our idea is to create understanding by combine theory and empiric, and therefore we have an abductive research strategy.The subject of this essay is very topical in view of the recently emerging trend that Allsvenska football clubs are paying increasing deficit. This can have a major impact on the progress and must be stopped. The first step is to make a more realistic budget.The conclusions drawn from this essay suggest that it is not how the budget per se, but how to work from the planned budget that affects what results you gets in the end.

This study was aimed to investigate why team sport coaches use group training as a part in their build-up training. Issues covered in this study are: "What motives have coaches in team sports that use group exercise as part of the build-up training?" and "What are the positive and negative aspects experienced trainers of using group exercise as part of build-up training in team sports?". It was a qualitative study, seven interviews were made with team sport coaches that has used group training as a type of exercise in their built-up training in collaboration with Friskvårdskompaniet. The results showed that the reasons why group exercise were used was different from coach to coach for example one motive was to increase the players physically ability.