<p>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. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.</p>

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. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.

Morale is a commonly used term both in business and society but the concept of morale is relatively poorly defined and understood. In a recent paper Liefooghe et al. (2004) expressed surprise that "when reviewing the literature, no strong theory to explain morale as such is in evidence, nor are there many empirical studies that offer solid ground to advise organisations"(p 1). This thesis aims to provide these theories and this empirical evidence in order to produce a better understanding of morale. This research identifies a number of deficiencies in the current understanding of morale. These range from elision with other concepts to disagreement about whether it is an individual or group phenomenon. In this study, four principal domains are examined: (i) what morale is; (ii) how it differs from other concepts; (iii) the antecedents of morale and (iv) its consequences. A mixed methods approach was adopted combining idiographic and nomothetic research. The idiographic phase of the research adopted a Straussian (1998) grounded theory approach, involving data collection from seven different organisations. The data was accrued from a combination of site visits, informal contacts, external research, and 203 semi-structured interviews which were supplemented with psychometric instruments. The data were then coded and analysed. Morale could be readily differentiated from other concepts and emerged as a phenomenon with three dimensions: affective, future/goal and interpersonal. It was also viewed as a single phenomenon which was generalisable across situations and rooted in the individual although perceived members of the group exerted considerable influence. The antecedents of morale impacted on the three dimensions outlined above. Its consequences were the zeal with which tasks are undertaken, creativity and engagement. The nomothetic element of the research developed a number of measurement scales, grounded in the qualitative phase. These allowed morale to be differentiated from other phenomena and offered insights into individual and group perceptions of morale and the influence of personality variables. Further quantitative research confirmed the three dimensional structure of the concept. The results of these two phases were then integrated to provide a picture of the phenomenon of morale, differentiate it from other concepts and elucidate its antecedents and consequences. An appraisal of the limitations of the research is also made. Finally the implications of this research for both academic researchers and practitioners are discussed along with suggestions for future research.

Diploma thesis focuses on issues of motivation for doing business of graduates of University of Economics in Prague. The aim of this diploma thesis is to clarify the context of the start of their business and to make sense of their motivation to start and to do business. In the first theoretical part there are defined basic definitions of business and the approaches to entrepreneurship issues. The second part deals with "business environment" in the Czech republic, this is the first key factor which encourages to start a business. The second key factor is personality of businessmen itself. Subsequently, diploma thesis generally explains problems of motivation, as well as in relation to business. The research was accomplished by the method of the "depth interview" with the absolvents of University of Economics in Prague who run a business. The main conclusions are introduced in the practical part of this thesis.