This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

AbstractThis bachelor thesis deals with the Close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Partner in a Close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the Close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the Close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the Close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the Close company.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a Close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another Close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

This thesis focuses on RM and customer relationships and tries to answer two research questions: how firms can retain customers and how to generate profitable customer relationships by using relationship marketing. We conducted case studies on JOB media, a company in Luleå, and Polardörren, a company in Öjebyn, Piteå. Our research has revealed that in many ways our case study companies conform in major ways to the theory in this particular area. However there are differences between how these two firms go about in regard to customer retention and establishing profitable customer relationship. We have discovered that JOB media, which is a service company is more inclined to maintaining close and long-term relationships with its customers.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

Background and discussion of the problem: In the staffing company business a unique situation exists because of the three part relation between the staffing company, the users of the staffing companies? services, and the consultants employed by the staffing company. To over bridge the conflicting objectives of the staffing company and the consultant incentive systems are designed. Research question: What effects on the consultants? effort direction do the staffing managers expect of the formal or informal incentive system? Method: The authors have found that a suitable method for the thesis is a survey study.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

We live in a stressful world and a demanding society where the ability to quickly adapt is one of the most important and most difficult challenges of today. A fairly new phenomenon called intranets has evolved to meet this challenge, however many examples of corporative intranets are stories about failures and systems with poor usability. This study focuses on how the user oriented approach to systems design affected upon a system development process of an Intranet, solely developed within a company, and how it impacts on the intranets popularity among the employees in the company. The study starts not from the literature but from a survey, which is based upon the Delphi method. Which results were used for further in-depth research about the subject, by interviewing three representatives from the company.

The purpose was to investigate how conversationalinteraction is pragmatically affected in Huntington?s disease; whetherthis can be assessed by means of a questionnaire completed by a closepartner and how the close partners consider communicative ability haschanged since the onset of illness. Three dyads, consisting of a personwith Huntington?s disease and a conversational partner were involved.Conversations were analyzed with respect to the parameters in thequestionnaire and through Activity Based Communication Analysis.The results showed word finding difficulties, impaired turn taking,feedback and body language, repair, articulation and prosody.Agreement between communication analysis and the close partnerreport varied between 54-65 %. The close partners consideredcommunicative initiative, articulation, turn taking and sentenceintonation as much changed.