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.

AimThe purpose of this dissertation is to find out what discrimination of salary means and if the legislation that exists in Sweden, regarding same salary for the same or similar work, effects sports and if the way that the sportindustry divide salaries are acceptable. The purpose is also to find out if discrimination of salary exist within swedish handball and if this is a reason why swedish ladies handball is not professional. The framing of questions that have been processed is:1. Does discrimination of salary occur in swedish handball?2.

The effect of the salary system and age on the internal and external motivationThe purpose of the study was to examine how a fixed salary with commission and only a fixed salary, and age affect the internal and external work motivation of sellers. This was studied by a questionnaire and participants were sellers in the call center industry in Sweden. In total there were 112 sellers from nine different companies that responded to the survey. The respondents were divided into groups based on pay systems and age. The measuring instrument used was the Work Extrinsic and Intrinsic Motivation Scale which classifies the motivation of internal and external based on six subscales.

 Abstract The purpose with this study is to study the individual setting of salary rates among branch heads. We have chosen to look deeper into which criteria that are the base for the branch heads? individual setting of wage rates within geriatric care and the care of disabled people. One other aspect we have looked into is how the setting of salary rates appears from a gender perspective. The empirical material in our thesis consists of both qualitative and quantitative methods in the shape of a questionnaire study and three open interviews.

Despite ongoing efforts toward equality, persistent wage gaps between men and women in Sweden still remain, particularly within male dominated industries, such as finance. Gender equality is a prominent topic in public discourse, yet progress towards achieving equal pay between men and women continues to be slow. This study aims to contribute to the research area and offers a unique perspective by examining gender related expectations from both men and women, managers and employees. The purpose of this study is to investigate whether, and if so how, gender related expectations influence salary setting processes in the financial industry. Through a qualitative study based on semistructured interviews, the study explores how both employee?s and manager?s gender related expectations affect attitudes, salary negotiations and potential outcomes of salary setting.

Titel: Thinking outside the box: Goals and Salary boxes as motivational factorsAuthors: Anna Ceder and  Karin Barwinger PlogareSeat of Learning: Uppsala UniversityPurpose: The purpose of this study was to investigate if the imposition of salary boxes in Uppsala municipality has had any influence on the organisation?s employees? to improve their work motivation. The reason for the study was to look deeper into employees? motivational factors, this with a focus on salary as motivational factor in structures of salary boxes where it is possible for the employee to work towards goals which affect their salary. The primary purpose of the study was to look into if employees? ability to advance their performance had any connection to the impostion of salary boxes.Methodology: In order to collect as much data as possible for the measurements one of the largest occupational groups in Uppsala municipality was chosen, which represents the group of pre-school teachers.

AbstractTitel: The optimal salary system in the real estate industry Authors: Emma Bjo?rkman och Tere?se Emanuelsson Widstro?m Tutor: Tommy BergquistProblems background: The challenges companies face is to recruit, retain and motivate empolyees to work in a way that promotes the company. Skilled staff are difficult to recruit, more difficult to maintain and expensive for companies to lose but undeniably the most important key to success. How should the optimal salary system be composed to attract operators in a competitive market such as real estate industry, with a predominance of commission based salary?Purpose: To examine how the salary system is linked to motivation and goals in the real estate industry.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

This report describes a study of two different methods to achive the best possible result in setting out apartment details. These two methods are the setting out of details with a measuring tape from baselines and the setting out procedure with an instrument (totalstation).Through our knowledge in surveying and mapping technology and help from a carpenter, this investigation has been implemented. The setting out using a tape has been performed by letting the carpenter to set out windows, bathroom and water- and drain-details from baselines and drawing. The setting out using a surveying instrument was carried out by means of a Trimble Total Station. These two methods have been compared in order to detect and show the difference that occurs.The report shows the investigation background story from the practice of Swedish Mätcenter in Karlstad.A result of differences in accuracy and time is described in the report, as well as their theoretical consequences.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

As requested by the company Husqvarna AB, we have developed a prototype of an electrical start device to a chainsaw. This was done through the development of new details in Catia, which has been integrated with existing details. Electrical components have been purchased by HAB electronics. In parallel with the modeling calculations was done, which was the basis for determine dimensions and the choice of an electric motor and gears. Prototype 1 improved gradually and led to prototype number 2, which became the final result.

Background: Different forms of reward systems have been more common in Sweden and are used in purpose to motivate employees to work in accordance with a company?s goals. By creating work motivation among the employees, a more congruent situation can appear between them and the managers, and the company can perform better results. Purpose: The purpose with this thesis is to study and analyse a reward system from the employees perspective, regarding it?s affect on work motivation.

The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker?s performance and how a principal collects data. The purpose was also to examine a principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study.The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria.

Fokus i denna studie ligger på det lönesättande samtalet och vilka emotioner som uppstår inför, under och efter samtalet samt hur de hanteras kognitivt. I studien undersöks även hur respondenterna upplever den generella arbetssituationen för att jämföra deras upplevelser av det dagliga arbetet med deras upplevelser av det lönesättande samtalet. Detta är en induktiv undersökande studie med halvstrukturerade intervjuer som skett med sex kvinnliga respondenter som alla arbetar på en myndighet. Som forskningsansats används fenomenologin eftersom det är respondenternas upplevelser som är av intresse. Svaren har bearbetats med tematisk analys.