Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie. Först undersöktes 4220 aktiebolag i Skåne för att finnabolagenmed orena revisionsberättelse. Vidare bidrog den första undersökningen i 333 aktiebolag som kommed i vår undersökning. Uppsatsen speglar aktiebolagspopulationen i Sverige.Resultaten har bearbetats statistiskt för att kunna pröva de hypoteser som tagits fram.Studien har påvisat att företagets fortlevnad, betalningsförmåga, omsättning och antal anställda påverkas av en oren revisionsberättelse. Dessutomvisarresultaten att en oren revisionsberättelse leder tillfler orenaoftare än till renade följande åren. Studien har endast påvisat en väldigt svag indikation på att åtgärder dämpareffekten av de orena revisionsberättelserna. / Since stakeholders proved to use the auditor’s report for decision-making, reactions to the qualified audit opinion implya negative result for the firm. Thus, we investigated how the audited firm’s organizational outcomes are influenced by the qualified audit opinion. Furthermore, the study aims to explain how the measure taken limits the effect of the qualified audit opinion.Based on previous research and theory, we created our own hypothesis. The hypothesis saysthat the qualified audit opinionaffectsorganizational outcomes and that these effects can be limited by the measures taken. To realize the purpose, we conducted a document study. We investigated 4220 firms in Skåne to find firms with qualified audit opinions. Furthermore, the first survey contributed 333 firms that brought in our survey. The results reflect the entire population of firms in Sweden. The results were statistically processed in order to test the developed hypothesis. The study has demonstrated that the firm’s survival, solvency,turnover and number ofemployees are affected by a qualified audit opinion. Furthermore, the results show that a qualified audit opinionleads more qualified audit opinions than unqualified audit opinions the following years. The study shows a very weak indication that measure taken limits the effect of the qualified audit opinion.

Die vorliegende Arbeit beschäftigt sich mit zwei verschiedenen Therapieformen des Alkoholentzugs. Es geht um den Vergleich einer rein somatischen, sechs bis siebentätigen Kurzzeitentgiftung einerseits mit der ca. dreiwöchigen Qualifizierten Entgiftung andererseits. Im Verlauf der letzten Jahre belegten zahlreiche Untersuchungen die Überlegenheit der Qualifizierten Entgiftung (QE) gegenüber der Kurzzeitentgiftung (KE). Allerdings gab es bisher kaum Studien, die zeigen, welche Faktoren eine Teilnahme an der QE begünstigen. Ziel der vorliegenden Arbeit war es daher, patienten- und umweltbezogene Merkmale zu untersuchen, die mit der Qualifizierten Entgiftung assoziiert sind. Zu diesem Zweck erfolgte die retrospektive Auswertung der Krankenakten von 155 Patienten (KE: 99, QE: 56). Anhand eines selbsterstellten Auswertungsbogens wurden 55 Items erhoben. Davon gingen 47 in die Auswertung ein und wurden zunächst hinsichtlich ihres Einflusses auf die gewählte Therapieart untersucht. Anschließend wurden diese Items bezüglich geschlechts- und altersspezifischer Unterschiede beleuchtet. Nach Abschluss der univariaten Analyse erfolgte eine multivariate Analyse, um den unabhängigen Einfluss der Variablen zu prüfen. Da die Untersuchung als retrospektive Aktenauswertung erfolgte, sind die Ergebnisse vorsichtig zu interpretieren. Dennoch konnten zahlreiche Erkenntnisse gewonnen werden, die einen differenzierteren Umgang mit den Patienten ermöglichen und langfristig genutzt werden können, um mehr Patienten in die Qualifizierte Entgiftung zu integrieren. Angesichts der Tatsache, dass es bisher kaum Veröffentlichungen gibt, die zeigen, welche Faktoren eine Teilnahme an der QE begünstigen, liefert die vorliegende Arbeit wichtige neue Erkenntnisse, die gegebenenfalls in prospektiven Studien näher untersucht werden sollten. Unsere Daten zeigen deutlich, dass die Teilnehmer der QE häufiger männlich waren, meist geplant zur Aufnahme kamen, besser sozial integriert und häufig fremdmotiviert waren sowie eine größerer Eigenmotivation aufwiesen. Außerdem zeigten sie weniger Alkoholfolgesyndrome und befanden sich zum Zeitpunkt der Aufnahme in einem besseren Gesundheitszustand. Desweiteren fiel auf, dass Frauen nur sehr selten geplant an einer Qualifizierten Entgiftung teilnahmen, sondern meist nur eine Kurzzeitentgiftung im Rahmen akuter alkoholbedingter Komplikationen oder psychiatrischer Begleiterkrankungen absolvierten. Zusammenfassend lässt sich sagen, dass es nur selten gelang, notfallmäßig aufgenommene Patienten, v.a. Frauen, zur QE zu motivieren. Dies könnte u.a. daran liegen, dass eine sechs- bis siebentägige Entgiftung nicht genügt, um eine ausreichende Rückbildung kognitiver Defizite zu erreichen und eine Motivation zur QE herbeizuführen. Außerdem ist es speziell für Frauen schwierig, sich aufgrund ihres Rollenverständnisses und ihrer Biografie in gemischtgeschlechtlichen Gruppen mit der Alkoholabhängigkeit auseinanderzusetzen. Für die Zukunft wäre es daher wünschenswert, den zeitlichen Rahmen für die Entgiftung zu erweitern und mehr Therapien anzubieten, die speziell auf die Bedürfnisse alkoholabhängiger Frauen ausgerichtet sind. In unserer Klinik waren die Ergebnisse der vorliegenden Studie Anlass, den Anteil der weiblichen Therapeuten in der Qualifizierten Entgiftung zu erhöhen. Wir hoffen, dadurch mehr Frauen für die Teilnahme an der QE zu motivieren und traumatische Biografien in einem geschützten Rahmen aufzuarbeiten. Inwieweit dies langfristig zu einer verstärkten Teilnahme weiblicher Alkoholabhängiger an der QE führt, sollte in weiterführenden Studien geprüft werden. Außerdem sollte versucht werden, das soziale Netz der Patienten und insbesondere die niedergelassenen Haus- und Fachärzte noch stärker in das Suchthilfesystem einzubinden, um eine Qualifizierte Entgiftung langfristig und effektiv vorbereiten zu können. Insgesamt bleibt festzuhalten, dass eine Qualifizierte Entgiftung möglichst frühzeitig erfolgen sollte. Sind bereits Alkoholfolgeschäden, kognitive Defizite und soziale Isolation eingetreten, fällt es zunehmend schwerer Patienten in eine QE zu integrieren. / This study deals with two different forms of alcohol detoxification therapy. A “simple” somatic detoxification program (KE), lasting six to seven days, was compared with a qualified detoxification program (QE) having a duration of approximately 3 weeks. In recent years research has shown that qualified detoxification programs are more effective than simple somatic detoxification. However, so far there have been few publications showing which factors cause patients to take part in QE. Consequently, the aim of our study was to examine patient-related and environmental factors that are associated with the assignment to qualified detoxification. We completed a retrospective analysis of 155 patients´ charts (KE: 99, QE: 56). With the help of a self-made questionnaire, 55 items were evaluated, of which 47 were included into statistical analysis. First, their influence on the type of chosen therapy was examined. Then the same items were tested on gender-specific and age-related differences. After finishing the univariate analysis a multivariate analysis was completed to investigate the independent influence of the variables. This study was designed as a retrospective data analysis, and the results should be interpreted critically. Nevertheless useful information could be gained, that allows dealing with the patients in a more differentiated way. This knowledge can be used to increase the number of patients taking part in qualified detoxification. Considering the fact that so far there have been very few publications, examining which factors support assignment to QE, our study provides important new data which should be further examined in prospective studies. Our data clearly shows that participants of qualified detoxification were mostly male and that their admission to hospital was planned in advance. Moreover, they had a good social network, better motivation for therapy, and were motivated more often to take part in therapy by their social network. They showed less negative consequences as a result of drinking and were in a better state of health at the time of admission. Another remarkable aspect was that women hardly ever took part in a planned QE. Mostly they only did a KE during treatment for acute alcohol-related complications or psychiatric comorbidities. Patients who had been admitted to the hospital as an emergency, especially women, rarely could be motivated to take part in QE. One reason might be that the time frame of 6 to 7 days for somatic detoxification might not be long enough to allow patients to recover from cognitive deficits and to motivate them to take part in QE. Another issue is that, due to their social role and personal history, dealing with their addiction is difficult for women, especially in mixed-gender groups. For the future it would be desirable to extend the time frame for somatic detoxification and to offer more programs that specifically deal with problems of female alcoholics. In our clinic, the results of this study caused us to increase the number of female therapists in our qualified detoxification program. This way we hope to motivate more women to take part in QE and to be able to deal with their personal problems in a protected atmosphere. Whether this will increase participation of female alcoholics in QE should be further examined by future studies. The social network of the patient, general practitioners, and outpatient specialists should be better integrated into treatment programs to successfully prepare patients for participation in QE programs. We believe that patients should take part in qualified detoxification programs early in the course of their disease. Once adverse effects of alcohol abuse, cognitive deficits, and social isolation have occurred, it becomes increasingly difficult to integrate patients into QE.

The aim of this study was to examine how newly qualified social workers from Linnaeus University in Kalmar feel that the school has prepared them with the professional skills to meet the demands that exist within social work. Social work education is a generalist training that will result in a professional qualification. With a qualitative approach eight newly qualified social workers were interviewed.We used the sociology of knowledge as an overall theoretical approach. We also used experience- based knowledge as a theoretical approach. One of the study's conclusion was that the graduates had difficulty linking theory to practice. The graduates also felt that knowledge about the law and dialogue methodology were two useful courses for use in practical work. The results and conclusions can be seen as a reinforcement and extension of previous research in the subject.

This dissertation consists of three independent studies - two empirical studies and one literature review - that examine different issues regarding the involvement of employees in innovation within the growing open innovation environment. In particular, I focus on the different facets and vital enablers that influence involving the general workforce in innovation, among which trust plays a critical role for their active involvement and their decision to contribute to innovation. In the first study, the focus is on a powerful set of enablers of high involvement innovation, namely; the new corporate web technologies, and their role in accelerating a wider base of collective innovation. The second study then examines the involvement of a very specialized category of the workforce in innovation which is the highly qualified external workforce. Those employees represent a rich yet underexplored resource of employee innovation. Finally, in the third study, I focus on exploring the different roles played by innovation intermediaries and argue that intermediaries could take a more active role in open innovation, through proposing the ‘trust incubator’ role. New insights coming from this thesis advance the current discussion of actively and effectively involving employees in innovation, as well as uncover important and current related issues and allow us to draw conclusions that are useful for both research and practice.

Effective doctor-patient communication is critical to improving health outcomes. Good communication improves emotional health, symptom resolution, functional and physiologic status, and pain control. Conversely, ineffective communication leads to misdiagnosis, inappropriate treatment poor adherence, misuse of health services, and high patient stress. In the U.S., Hispanics are the fastest growing minority. Despite the high burden of illness among this population, Hispanics are less likely than other minorities to regularly see a health professional. This is explained in part because Hispanics navigate a health system designed for the majority, experience a mismatch between cultural values and health beliefs, and have limited English proficiency. These communication challenges contribute to health disparities among the Hispanic population living in the U.S. Despite the importance of doctor-patient communication, few communication interventions that focus on improving patient skills have been tested in this population. Therefore, the purpose of this study was to evaluate whether a patient communication intervention tailored for female Hispanic patients could be practically implemented in a practice setting. The first aim focused on adapting existing communication skills training tools for a Hispanic population. The second aim assessed the feasibility of implementing the training tool in a federally qualified health center in a US-Mexico border community. The third aim explored the extent to which trained patients were able to integrate the information provided. Results indicate that it is feasible to implement communication training when delivered by clinical staff. Patient follow-up revealed that patients valued training on how to communicate with their doctor the most. Moreover, it is feasible to sustain the intervention when it is aligned with the priorities of the clinical site. Patient communication training in medically underserved rural areas could improve barriers to improved health outcomes in communities with a high prevalence of Hispanic patients. Future funding is needed to further test, dissemination of communication training programs.

Les études qui portent sur l’intégration professionnelle des travailleurs immigrants s’intéressent majoritairement aux résultats des acteurs sur le marché du travail ou à leur parcours d’intégration en mettant l’accent sur les barrières à l’intégration, plus rarement sur les stratégies des acteurs. Peu d’études s’intéressent aux trajectoires des travailleurs qualifiés qui ont réussi leur intégration socioprofessionnelle depuis une perspective centrée sur leur expérience subjective. Notre étude se situe résolument dans une approche micro-individuelle, donc, centrée sur les acteurs, ici, de nouveaux immigrants, travailleurs qualifiés, en processus d’intégration. Elle porte sur le déroulement de leur processus d’intégration, depuis leur décision d’immigrer jusqu’à la situation actuelle, après 5 à 10 ans passés au Québec. Notre perspective, axée sur l’expérience individuelle de l’immigrant, visait en même temps à relier les facteurs micro, macro et meso sociaux interagissant continuellement pour produire des trajectoires d’intégration uniques. Cette recherche qualitative, inspirée par le courant de la sociologie clinique, analyse les trajectoires socioprofessionnelles de sujets qui occupaient au moment de l’entrevue des emplois qualifiés, situés minimalement au niveau de leur diplôme. Elle portait sur la situation pré-migratoire : les motifs de départ, le choix de la destination; puis le parcours d’intégration socioprofessionnelle au Québec et finalement la situation actuelle du point de vue des objectifs et de la satisfaction personnelle des sujets. Il nous importait de mettre en lumière l’expérience personnelle d’intégration vue depuis la perspective subjective des acteurs. Ce faisant, nous avons étudié l’agentivité des travailleurs qualifiés qui se sont posés en tant qu’acteurs actifs et réflexifs face aux déterminant sociaux et limitations qui pesaient sur eux. Une deuxième question de recherche reliée à celle des trajectoires portait sur le regard subjectif des sujets sur l’intégration. Nous avons voulu savoir ce que c’est pour chacun que l’« intégration réussie » (au Québec) et l’intégration professionnelle « réussie ». De cette façon, il devient possible de révéler la diversité des positions et des perceptions individuelles des sujets quant à la question de l’intégration sans présumer du ou des résultats possibles de leur cheminement. Nos résultats révèlent la diversité des attentes individuelles face à l’immigration et à l’intégration dans le pays de destination et donc, ils nous invitent à tenir compte de la particularité de chaque sujet. L’immigration et l’intégration s’inscrivent pour les sujets dans une démarche individuelle plus large, celle de la réalisation de leurs projets de vie. Ces projets se situent à plusieurs niveaux et leur réalisation agit comme un guide des démarches individuelles qui visent à atteindre une vie qui s’avère satisfaisante, réussie, pleine ou complète, selon les acteurs. Il nous a été possible de rendre visibles les efforts que les acteurs ont déployés et déploient pour accomplir leurs projets et poursuivre leur chemin vers la réalisation de soi. Notre recherche a démontré qu’il est nécessaire de tenir compte tant de la subjectivité et des différences entre les acteurs au moment d’analyser leurs parcours que des résultats de leur intégration afin de concevoir des programmes qui intègrent davantage la complexité des processus en marche. Au final, il s’agit de contribuer plus efficacement à ce que les diverses expériences d’immigration et d’intégration soient « réussies ». / A large number of studies that examine the professional integration of immigrants have based their findings on immigrants’ participation in the labour market and their processes of integration. These studies often underscore the barriers that immigrants face. Few studies have focused on the strategies that immigrants exercise. Fewer studies, still, have focused on immigrants who have experienced, what we call, “successful integration”, especially from the view point of subjectivity. This thesis is situated in a micro-individual perspective. Its focus is on the actors themselves, that is, qualified new immigrant workers who are engaged in a process of integration in Québec. This study aims to more fully understand the trajectories of recent immigrants from the time they decided to immigrate until five to ten years after their arrival in Québec. In this light, I show how connections are forged between macro, meso, and micro determinants, which constantly interact to produce individual trajectories. This qualitative research is based on a clinical sociological approach, and it first analyses the trajectories of immigrants who are working in jobs that represent a minimal equivalence to their diplomas. The analysis is divided in three stages: immigrants’ lives before migration, their experiences of integration in Québec, and their current situation. In employing this approach, I chart connections between the individuals’ motives of immigration, their goals at the outset of their arrival, the strategies they engaged in and the level of satisfaction they experienced as a result. By endeavouring to gain a fuller understanding of these actors’ personal experiences, I distinguish their agency amid social determinants. The second research question explores the integration of actors in relation to their trajectories, as viewed by the actors’ themselves. Here, I examine the meanings of «successful integration» and «successful professional integration» as they are interpreted by the actors. In doing so, I observe the diversity of perspectives voiced by the immigrants without assuming beforehand expected results of their process of integration. The results show a myriad of expectations towards immigration and integration in a destination country like Canada, and particularly, the province of Québec. They invite us to consider the specificity of each actor. Processes of immigration and integration are embedded in larger personal undertakings, including the achievement of life goals. These goals can be situated on many levels and the process of their realisation serves as a guide for helping to achieve life goals that will be satisfactory, complete, and successful, according to the individual’s needs. This thesis illustrates the complex efforts that individuals engaged in order to achieve their projects and continue to pursue their self realisation. My research demonstrates the importance of making the subjectivity of actors centre-stage in an analysis of trajectories and integration. It will be especially useful in the conception of social programs, and contribute to better integrating the complexity of these processes. Ultimately, this study seeks to contribute to the «success» of individual experiences of immigration and integration.

Magistro darbo tema „Nužudymą kvalifikuojantys požymiai pagal Lietuvos ir kitų valstybių baudžiamuosius įstatymus“, todėl pagrindinis darbo tikslas yra atskleisti nužudymą kvalifikuojančius požymius, numatytus Lietuvos Respublikos bei kitų valstybių baudžiamuosiuose įstatymuose, pasitelkiant lyginamąjį metodą. Siekiant išsamiai atskleisti kvalifikuoto nužudymo požymius, darbe nagrinėjamas nužudymo nusikaltimo teisinis reglamentavimas – pirmoje darbo dalyje aptarta nužudymo samprata, toliau išanalizuojami teisės šaltiniai, kurie turėjo įtakos formuojant dabartinę kvalifikuoto nužudymo sudėties konstrukciją Lietuvos, Prancūzijos, Vokietijos bei Rusijos Federacijos galiojančiuose baudžiamuosiuose įstatymuose. Kadangi nužudymo kvalifikuota sudėtis apima pagrindinę sudėtį, trečioje darbo dalyje nagrinėjama pagrindinės nužudymo sudėties objektyvieji ir subjektyvieji požymiai. Nužudymą kvalifikuojančių požymių analizei skiriama didžioji darbo dalis, kurioje, remiantis galiojančiais baudžiamaisiais įstatymais, moksline literatūra bei teismų praktika, nagrinėjamas kiekvienas nužudymą kvalifikuojantis požymis, lyginant su pasirinktų užsienio valstybių baudžiamaisiais įstatymais. / The title of the master‘s thesis is „The qualifying features of murder according to criminal laws of Lithuania and other countries“, therefore the core aim of this work is to disclose the qualifying features of murder provided in criminal codes of the Republic of Lithuania and other countries, invoking comparative method. In order to thoroughly disclose the features of the qualified murder, the juridical reglamentation of this crime is examined in the paper - the conception of murder is discussed in the first part of the paper, afterwards, legal sources that had influence on the development of the present qualified murder content construction in valid criminal laws of the Republic of Lithuania, France, Federation of Germany and Russia are analyzed. As the qualified content of murder includes the main content of murder, the general content of this crime is described in the third part of the paper analyzing objective and subjective features. The analysis of the qualifying features is presented in the greater part of the work where according to the valid criminal laws of the chosen countries, scholarly literature and the practice of courts, every qualifying feature of murder is examined comparing it with the criminal laws of the chosen countries.

Vykstant ekonominiams pokyčiams šalyje, vienu iš prioritetinių švietimo sistemos tikslų tampa aukštos kvalifikacijos specialisto rengimas, orientuotas į darbo rinkos poreikius. Šalies aukštosiose mokyklose specialistų rengimas nepakankamai siejamas su jų poreikiu darbo rinkoje ir galimybėmis baigus studijas gauti darbą, atitinkantį absolventų įgytą kvalifikaciją. Magistriniame darbe pagrindinis dėmesys skiriamas aukštos kvalifikacijos specialistų prognozavimui bei realaus specialistų poreikio nustatymui. Todėl būtina numatyti aukštos kvalifikacijos specialistų poreikio prognozes, užimtumo bei įsitvirtinimo darbo rinkoje galimybes, tenkinant besiplėtojančios ekonomikos poreikius. Šiame darbe išanalizuotas aukštos kvalifikacijos specialistų rengimas šalies aukštosiose mokyklose. Ištirtas aukštos kvalifikacijos specialistų pasiūlos atitikimas darbo rinkos poreikiams. Atskleistos pagrindinės priežastys, trukdančios aukštųjų mokyklų absolventams įsitvirtinti darbo rinkoje. Atliktas aukštos kvalifikacijos specialistų poreikio empirinis tyrimas, atsižvelgiant į verslo subjektų interesus. Darbo tikslas - Ištirti aukštos kvalifikacijos specialistų rengimą ir jų atitikimą darbo rinkos poreikiams. Tyrimo hipotezė - Aukštos kvalifikacijos specialistų rengimas neatitinka darbo rinkos poreikių. Remiantis išvadomis galima teigti, jog darbdavių ir darbo rinkos tyrimų institucijų įtraukimas į mokymo programų sudarymo procesą, tikslingas profesinės praktikos... [toliau žr. visą tekstą] / During the economic changes in the country, one of the priority objectives of the education system becomes a highly qualified professional development geared to the needs of the labor market. Country's higher education professionals are lack of trainings, linked to their labor market needs and opportunities after graduation to obtain employment-graduate qualification. This master thesis focuses on the high-skilled professionals, and forecasting systems in the real demand for specialists setting. It is therefore necessary to provide highly skilled professionals demand forecasts of employment and stay in the labor market opportunities for meeting the evolving needs of the economy. In this paper the preparation of highly qualified specialists in the country's higher education institutions are analyzed. The preparation of high qualified specialist in country’s high schools is analyzed in this paper. The main reasons hindering the high school graduates in the labor market are revealed. An empirical study of business entities' interests of highly skilled professionals need was made. The aim - to investigate the training of highly qualified specialists and their relevance to the labor market needs. The hypothesis - Highly qualified specialists not fully fit for labor market needs. Based on the findings it can be said that the employers and the labor market research institutions in the curriculum process, targeted promotion of professional practice, should facilitate the... [to full text]

Rättsutvecklingen går ständigt framåt och reglerna om fåmansföretag har ändrats successivt under åren. Innebörden av begreppet samma eller likartad verksamhet framgår inte tydligt av lagtexten eller förarbetena. Tolkningen av 57 kap. 4§ IL har därmed blivit föremål för prövning i ett flertal rättsfall av domstolen. Den 16 november 2012 fastställde HFD ett antal förhandsbesked från SRN. Innebörden av begreppet samma eller likartad verksamhet har utvidgats av HFD till att omfatta mer än vad som framgår av lagtextens ordalydelse. HFD har fastställt att överföring av verksamhet kan ske genom kapital och därmed kan två fåmansföretag som bedriver olika typer av verksamheter anses bedriva samma eller likartad verksamhet på grund av att kapital har förts över mellan fåmansföretagen. HFD har även fastställt att när ägaren är verksam i betydande omfattning i ett annat fåmansföretag än det han äger krävs det att ett ägarsamband föreligger mellan dessa fåmansföretag för att de ska anses bedriva samma eller likartad verksamhet. Ägarens andelar är kvalificerade under fem beskattningsår efter försäljningen av ett fåmansföretag och därmed blir det en övergångsperiod där reglerna om fåmansföretag fortfarande tillämpas. Frågan huruvida en tilläggsköpeskilling påverkar karenstiden har inte explicit prövats av HFD. När tilläggsköpeskillingen är hänförlig till den tidigare ägarens arbetsinsats som anställd efter försäljningen anser författarna att det implicit framgår av HFD:s avgöranden att karenstiden börjar löpa efter att köpeskillingen utgår och inte efter att en tilläggsköpeskilling utgår. Om tilläggsköpeskillingen istället utgår till kapitalförvaltningsföretaget och inte är hänförlig till den tidigare ägarens lön för arbetet efter försäljningen i företaget börjar karenstiden löpa efter att den sista tilläggsköpeskillingen har utgått. / The rules of close companies have continuously been developed and the rules have been changed successively over the years. The meaning of the concept “the same or similar ac- tivity” is not clearly expressed in the legislative text or the legislative history. The interpretation of 57 chapter 4§ Income Tax Act has therefore been the object of proceedings in several cases by the court. On the 16th of November 2012, the Supreme Administrative Court (SAC) settled a num- ber of rulings from the Swedish Tax Board (Skatterättsnämnden). The meaning of the concept “the same or similar activity” has been extended by the SAC to include more than what can be read from the legislative text. The SAC has settled that the transfer of activity can be made through capital and therefore two close companies engaging in different types of activities can be determined as engaging same or similar activities because capital has been transferred between the close companies. The SAC has also settled that when the owner is engaged in “significant quantities” in another close company, which he does not own, then it is required that an ownership relationship exists between these two close companies for them to be determined as engaging same or similar activity. The owner's shares are qualified for five tax years after the sale of a close company and therefore there will be a transition period where the rules for close companies still applies. The question whether an additional payment affects the qualifying period has not been explicitly tried by the SAC. When the additional payment is due to the previous owner's work performance as an employee after the sale, the authors claim that it can be implied from the SAC's rulings, that the qualifying period starts after the purchase price is paid and not after the additional payment is paid. However if the additional payment is paid to the asset management company and is not related to the previous owner’s salary after the sale of the company the qualifying period starts after the last additional payment has been paid.

La première partie de ce travail est une enquête historique menée à partir de sources variées. Le mouvement pédagogique habituellement nommé « pédagogie institutionnelle » est né en France dans les années 1960 et s’est rapidement divisé en deux courants, dont l’un est fortement influencé par la psychanalyse. Ce courant psychanalytique de la pédagogie institutionnelle s’est constitué autour des figures de Fernand Oury et Aïda Vasquez, auteurs en 1967 de Vers une pédagogie institutionnelle, dans lequel sont publiées six monographies commentées. L’auteur montre que l’écriture de monographies est une pratique ancienne dans le champ éducatif et prend sa source dans différentes champs. Cette pratique, largement répandue avant 1967, est renouvelée par le courant psychanalytique de la pédagogie institutionnelle à partir de 1962.Dans une deuxième partie, l’auteur inscrit ce travail dans une approche d’orientation psychanalytique. Questionnant son rapport à son objet de recherche, il s’appuie sur ses élaborations contre-transférentielles pour faire émerger ses questions de recherche. Il décrit ensuite un dispositif d’analyse des pratiques professionnelles qu’il met en place, en tant que formateur, dans le cadre de la formation des enseignants débutants du second degré. Dans ce dispositif qu’il propose de nommer « groupe monographique », les enseignants en formation sont invités à écrire des monographies. L’analyse d’un corpus de monographies produites dans ce cadre est à l’origine d’hypothèses sur les processus psychiques à l’œuvre pour les enseignants débutants dans leurs remaniements identitaires. / The first part of this study consists in undertaking a historical investigation drawing on various sources. The pedagogical movement usually referred to as “institutional pedagogy” rose up in France in the 1960’s and rapidly split up into two currents, one of them being strongly influenced by psychoanalysis. This psychoanalytical current of institutional pedagogy has been built up around the prominent figures of Fernand Oury and Aïda Vasquez, authors in 1967 of Vers une pédagogie institutionnelle, a book presenting six commentated monographs. Yet, writing monographs in pedagogy is an ancient practice that takes root in different fields. Such practice, well-spread before 1967, has been renewed by the psychoanalytical current of institutional pedagogy since 1962. In the second part, the author, from a psychoanalytical perspective, explores his link to his own research object. His research questions hence derive from countertransferential working-through. Afterwards, he describes a work group device that he has implemented as a teachers’ trainer to analyze the professional practices of newly qualified secondary school teachers. In what he proposes to call a “monographic group”, participants are invited to write professional monographs. By analyzing a corpus of monographs produced within this framework, the author then forms hypotheses on the psychical processes at work for newly qualified teachers regarding their identity changes.