The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. The wage remuneration rule may increase the amount of dividend that the a

Mosel is Germany’s oldest wine-growing region. This study analyses how authenticity is presented in the practises of wine tourism in this region. The analysis includes an operationalisation of interviews with local vintners, gastronomes, and marketing agents, as well as a content analysis of marketing material gathered at the destination. A model for operationalisation has been constructed specifi

Food insecurity is a persistent challenge in the developing world, particularly the Sub-Saharan African region. Based on the latest report on the state of the World Food Insecurity, an estimate of 28% of the population in the Sub-Saharan Africa is recorded to be malnourished. This enduring challenge, therefore, requires further studies to shed light on the underlying causes of the problem and find

Patienter på intensivvårdsavdelningar vårdas ofta i flerbäddsrum och studier har visat att både patienter och deras närstående upplever brist på privatliv med både vårdpersonal, medpatienter och deras närstående runt sig. Bristen på privatliv kan upplevas problematisk och hindra kommunikationen mellan patienten och dennes närstående. Syftet med studien var att belysa närståendes upplevelser av att

The aim of this thesis is to uncover under what conditions humanitarian NGOs and development NGOs are most likely to cooperate. Of particular interest are the dynamics of cross-mandate cooperation within protracted crises. In the light of a changing humanitarian landscape and the current international advocacy for the implementation of a ‘humanitarian-development nexus’ the relevance of the topic

År 1997 populariserades begreppet personligt varumärkesbyggande. Sedan dess har vår värld förändrats, och förändras fortfarande, med hjälp av teknologi, digitalisering och sociala medier. Att bygga och hantera sitt personliga varumärke är något som idag till stor del sker online. De som anses röra sig bekvämt och vant på sociala medier kallas digital naturals. Mot denna bakgrund ämnar studien utviIn 1997, the concept of personal branding was popularized. Since then our world has changed, and is still changing, with the use of technology, digitization and so-cial media. Constructing and managing one's personal brand is something that to-day largely occurs in the online environment. Those who are considered comfor-table in, and accustomed to, the social media environment are referred to

The thesis aims to articulate collective social rights within the Turkish Constitutional History in the light of European Convention of Human Rights and International Labour Organization Standards, in particular Freedom of Association and Protection of the Right to Organise Convention (C87) and Right to Organise and Collective Bargaining Convention (C98). This thesis is asking the issue of how the

Kommunalt arbete för privat konsumtion som inte hotar klimatet. Ska Sverige nå de utsläppsmål av växthusgaser som krävs för att förhindra en global katastrof i form av ökade temperaturer på vår planet, måste den genomsnittliga svensken minska sina totala årliga utsläpp till vad som idag motsvarar en flygresa tur och retur till Thailand. För att möjliggöra de stora samhälls- och livsstilsförändrinThe Swedish Environmental Protection Agency has come to the conclusion that Sweden must cut their greenhouse gas emissions by around 80 % until the year 2050 for it to be possible to meet the climate targets set by the UN. This study aims to show what role the municipalities in Sweden play in the transition of the society to sustainable levels of emissions, focusing on private consumption. The pur

Waste generation is rapidly increasing globally, estimating that 11 billion tonnes of solid waste is produced every year. Cities and urban areas generate large and concentrated waste flows due to the density and multitude of inhabitants. Both waste and how we choose to treat it creates negative impacts on natural, economic and societal systems, both globally and locally. Greenhouse gas emissions,

This paper examines if a growing financial sector has a negative effect on economic growth by draining the rest of the economy on resources. By using data over the financial sector´s share of real capital, ICT-capital, high-skilled labour and gross value added for 15 OECD-countries between 1970 and 2005 a series of panel regressions give support to the hypothesis that the relationship between the

Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. However, since the ATAD is in force. Due to the coming deadline to in

The aim of this study was to describe and examine how therapists at BUP relate to their work with unaccompanied youth. Emphasis lies on the challenges in the work and how they affect the discretion of the therapist. Semi-structured interviews were held with social workers at BUP in different parts of Skåne to collect empirical data, which later was analysed through the theory of street-level burea

China has over the last decades clearly increased its foreign direct investments (FDI) in Africa. This has gained public attention and the question has been raised whether China’s growing investments could be harmful for the local African economy. This study examines if China’s FDI in Africa has affected the African countries’ total product export. This is analyzed more in detail by investigating

The aim of this study was to explore how social work students perceive the cooperation between the social services and the psychiatry based upon their experiences from their internship. The method chosen in this study was of a qualitative nature and data was collected by carrying out five semi-structured interviews with a total of seven social work students. Two of these interviews were carried ou

En stor del av de boende på vårdhem lider idag av tugg- och sväljsvårigheter (dysfagi). För att de ska kunna få i sig tillräckligt med näring krävs ofta konsistensanpassad kost. Findus är idag den största leverantören av konsistenanpassad mat i Sverige, och har lagt grunderna för de olika kategorierna av konsistensanpassad kost som finns. Den här rapporten kommer att utreda om likvärdig kost är möA large percentage of the residents in nursing homes today suffers from difficulties with chewing and swallowing (dysphagia). For them to be able to get sufficient amounts of nutrients, texture modified foods are required. Today Findus is the largest supplier of texture modified foods in Sweden, and has set the foundation for the different categories of said foods. This rapport will examine the po

Authors: Andréa Porutis & Hanna Ström Title: “In my lap” – Social workers narratives of their work with domestic violence Supervisor: Eva Johnsson Assessor: Anders Östnäs [The aim of this qualitative study was to examine social workers experiences of their work with domestic violence. This was performed by taking part of the social workers narratives about their work through semi - structured

While urban areas are predicted to expand due to population growth, new approaches towards smart solutions in urban infrastructure and transportation are on the rise. With access to new technology, data has been given much attention from municipalities and decision makers. This thesis is interested in how the public sector will utilize the untapped potential of data collection, and what effects th

”Vi vill vara ett hållbart företag i ett hållbart samhälle.” En kvalitativ studie i hur klimatbelastande företag konstruerar hållbarhet. Denna studie ämnar undersöka hur företag i en klimatbelastande bransch konstruerar begreppet hållbarhet med hjälp av sin externa kommunikation. Studien avser att öka förståelsen kring hållbarhet som begrepp och dess tvetydighet. Detta genom att undersöka hur för”We want to be a sustainable company in a sustainable society.” A qualitative study of how climate comprimising companies construct sustainability. The aim of this study is to examine how companies in a climate compromising industry construct the concept of sustainability within its external communication. The study intends to gain a deeper understanding for sustainability as a concept and its am

Företagskultur är ett komplext fenomen som fått allt större plats på ledningsnivå. Att en stark företagskultur har en positiv korrelation till goda ekonomiska resultat är något många forskare är överens om, men när det gäller frågan om hur företag bör hantera socialiseringen av en ny kandidat, finns det många olika teorier. Denna uppsats redogör för hur fem olika företag skapat starka företagskultOrganisational culture is a complex phenomenon that is widely discussed on manage-mental levels. Many researchers agree about the fact that a strong organisational culture correlates with successful financial results, but when discussing how companies socialize an individual into a desirable behavior, there are many different contradictory theories. In this thesis, we explore how five different co