<p>Mothers and fathers in Sweden receive an earnings-related benefit of 80 percent of their income when they take parental leave. There exists a ceiling in the allowance though, meaning that some people with high earnings don’t receive fully 80 percent of their ordinary salary. The length of the parental leave varies between women and men and also among men and women. Various reasons are used to explain this; one of them is economical. This study investigates the economics reasons further by studying how additional compensations from the employer affect the length of the parental leave. The empirical material that is used in this study is called Time and money and it was collected in 2003 by Statistics Sweden. It consists of a survey of parents of 3164 children, born in 1993 or 1999.The used method for the study is regression analysis. Women and men are studied separately and also in different income-brackets. This proceeding makes it possible to detect if the effect of additional compensation vary by income. The result shows that mothers and fathers with high earnings are effected by the additional compensation from the employer, implying that economical reasons can’t be overlooked in explaining why the length of parental leave vary. No significant results are found for parents with low income.</p>

<p>The purpose of this study is, on the basis of institutional theory, to contribute with more</p><p>understanding about resistance to management accounting change and also to survey reasons</p><p>for the resistance and how to cope with the resistance.</p><p>The study is a qualitative case study and semi-structured interviews have been used to</p><p>complement the study’s theoretical area, consisting of scientific articles.</p><p>The conclusion from the study is that resistance to management accounting change can be</p><p>understood and explained by the institutions of each organisation and its underlying structures. A</p><p>further conclusion is, with the structures in mind there are many reasons for resistance and also</p><p>many ways to cope with the resistance. A model has been produced in purpose to create</p><p>understanding and to survey the resistance to management accounting change.</p>

Abstract This 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. If the rule is applicable it means that all the shareholders within the company will be taxed for dividends and capital gain with a 25 percent tax rate.

Mothers and fathers in Sweden receive an earnings-related benefit of 80 percent of their income when they take parental leave. There exists a ceiling in the allowance though, meaning that some people with high earnings don’t receive fully 80 percent of their ordinary salary. The length of the parental leave varies between women and men and also among men and women. Various reasons are used to explain this; one of them is economical. This study investigates the economics reasons further by studying how additional compensations from the employer affect the length of the parental leave. The empirical material that is used in this study is called Time and money and it was collected in 2003 by Statistics Sweden. It consists of a survey of parents of 3164 children, born in 1993 or 1999.The used method for the study is regression analysis. Women and men are studied separately and also in different income-brackets. This proceeding makes it possible to detect if the effect of additional compensation vary by income. The result shows that mothers and fathers with high earnings are effected by the additional compensation from the employer, implying that economical reasons can’t be overlooked in explaining why the length of parental leave vary. No significant results are found for parents with low income.

My dissertation defends a comprehensive version of meta-nonnative skepticism which holds that no standard, norm, or principle has objective authority or normative force. The view does not deny either that there are norms, standards of correctness, and principles of various kinds or that it is possible both to succeed or fail in measuring up to their prerogatives. What it does deny is that any norm has the status of commanding with objective authority, the status of giving rise to objective normative reasons to take seriously and follow its demands. Many believe objective authority is required if we are to make sense of and explain the significance of our normative practices. Without authority, they fear, any critical standpoint vis-à-vis our practices would evaporate, even when we have reached a consensus regarding critical matters, which, without correctness, appears to reflect nothing but an ultimately arbitrary choice. I disagree, and argue that while authority cannot be accommodated within the world as we know it, we don't need it either. A chief goal of my dissertation is to propose a positive interpretation of our normative practices that dispenses with authoritative facts directing us what to do. The practical question of what to make of our practices and our involvement with them, I counter, retains significance only when pursued from an engaged rather than a detached perspective - one that we adopt when, driven by our concerns and commitments, we actively participate in the resolution of practical problems, including the selection and development of norms to live by, searching for common ground for how to coordinate our individual and joint endeavors. Even though there are no definitive answers, this deliberative enterprise is not unconstrained; it is carried out within a tight web of norms that we do already accept, a web we continuously spin and expand.

This thesis in an invistigation into the concept of "harm" and its moral relevance. A common view is that an analysis of harm should include a counterfactual condition: an act harms a person iff it makes that person worse off. A common objection to the moral relevance of harm, thus understood, is the non-identity problem. This thesis criticises the counterfactual condition, argues for an alternative analysis and that harm plays two important normative roles. The main ground for rejecting the counterfactual condition is that it has unacceptable consequences in cases of overdetermination and pre-emption. Several modifications to the condition are considered but all fail to solve this problem. According to the alternative analysis to do harm is to perform an act which (1) is responsible for the obtaining of a state of affairs which (2) makes a person’s life go worse. It is argued that (1) should be understood in terms of counterfactual dependence. This claim is defended against counterexamples based on redundant causation. An analysis of (2) is also provided using the notion of a well-being function. It is argued that by introducing this notion it is possible to analyse contributive value without making use of counterfactual comparisons and to solve the non-identity problem. Regarding the normative importance of harm, a popular intuition is that there is an asymmetry in our obligations to future people: that a person would have a life worth living were she to exist is not a reason in favour of creating that person while that a person would have a life not worth living is a reason against creating that person. It is argued that the asymmetry can be classified as a moral option grounded in autonomy. Central to this defence is the suggestion that harm is relevant to understanding autonomy. Autonomy involves partly the freedom to pursue one’s own aims as long as one does no harm.

The following piece will highlight the correlations found between foreign market exits and reentries. The developed tables, figures and conceptual model will graphically display in details the stages a Multinational Corporation (MNC) would go through during the course of a market exit up until the reentry. Moreover, the paper will elaborate how many firms have failed to understand the magnitude of a well-executed market withdrawal. Furthermore, the paper will indicate the correlations found between underlying reason &amp; quality of exit; quality of exit &amp; ease of reentry, and “time out” &amp; reentry.

Sammanfattning Syfte och frågeställningar: Syftet med denna studie är att undersöka elevers och lärares syn på orsaker till varför elever får betyget Icke Godkänt i kursen idrott och hälsa A på gymnasiet samt på vilka sätt lärarnas åtgärder motsvarar den problembild eleverna upplever. Utifrån syftet har följande frågeställningar formulerats: Vad ligger, enlig lärare och elever, till grund för bedömning och betygsättning i idrott och hälsa A? Vilka är, enligt lärare och elever, orsakerna till att elever får betyget Icke Godkänt i idrott och hälsa A? Vilka åtgärder vidtar lärare för elever som ej uppnår kursmålen för betyget Godkänt i idrott och hälsa A? På vilka sätt motsvarar lärarnas åtgärder elevernas syn på orsaker till betyget Icke Godkänt i idrott och hälsa A? Metod: Metoden som användes för studien var semistrukturerade kvalitativa forskningsintervjuer. Tre lärare och sju elever ifrån tre olika gymnasieskolor i Stockholm, en i söderort, en i norrort och en från innerstaden, deltog i studien. Kriterierna för deltagande var att eleverna skulle ha avslutat kursen idrott och hälsa A och haft läraren som blir intervjuad som sin lärare i den kursen. Resultat: Resultatet visar att elever och lärares syn skiljer sig till viss del gällande vad som är betygsgrundande. Exempelvis upplever elever att närvaro till stor del påverkar betyget medan lärare uppger att det endast är kursmålen och betygskriterierna som avgör. Lärarna arbetar aktivt med kommunikation genom betygssamtal och dialog för att tydliggöra kursmålen och betygskriterierna för eleverna. Lärarna menar dock att närvaro är en betydande del i elevernas möjlighet att uppnå kursmålen. Gällande synen på vad som orsakar att elever ej uppnå ett godkänt betyg har studien visat att lärare och elever är överens. De främsta orsakerna är frånvaro, negativa tidigare erfarenheter samt att ämnet inte var tillräckligt roligt. Lärarnas åtgärder motsvarar dessa orsaker genom att de arbetar med undervisning i mindre grupp, kommunikation samt öppet slut på kursen. Slutsats: Slutsatsen av denna studie är att lärare och elever i stor utsträckning har samma syn på orsakerna till att elever ej uppnår betyget Godkänt. Dock varierar åtgärderna från lärare till lärare, vilket visar på att skolorna inte arbetar med några generella åtgärder. Ytterligare en slutsats är att ämnets laborativa karaktär gör att idrottsämnet kräver hög närvaro i större utsträckning än skolans övriga ämnen. En slutsats är att lärare som arbetar utifrån komponenterna begriplighet, hanterbarhet, och meningsfullhet har möjligheter att få sina elever uppnå betyget Godkänt samt förmedla idrott och hälsa som ett kunskapsämne. Nyckelord: Betyg, Bedömning, Idrott och hälsa, Orsaker, Skola, Åtgärder / Abstract Aim: The purpose of this study is to examine teachers’ and students’ views of why students do not pass the course idrott och hälsa A and in what way the teachers actions are equivalent the problems that students experience. Our research questions are: What is, according to teachers and students, the basis for assessment and grading in the course idrott och hälsa A? Which are, according to teachers and students, the reasons to why students do not pass the course idrott och hälsa A? Which actions are teachers taking to help students that receive the grade Icke Godkänt in idrott och hälsa A? In which way do teachers’ actions agree to the students’ views on the reasons causing the grade Icke Godkänt in idrott och hälsa A? Method: This study is a qualitative study, which has been carried out through semi-structured interviews at three upper secondary schools in Sweden. The schools were placed in north, inner city and south part of Stockholm. The study contains interviews of three teachers and seven students. The criteria for participation was that the students should have finished the idrott och hälsa A course and been having the teacher being interviewed as their Physical Education teacher during that course. Results: The results indicated that teachers and students views to some extent differ regarding what the grade is based on. For example students experience that the grade, to a large extent, is based on student attendance while the teachers state that the only aspect that plays a part in grading the students are the course objectives and the grading criteria’s. The teachers work with communication through grading calls and dialogs to make the goals of the course and the grading criteria’s clear to the students. The teachers mean that attendance plays an important part in the students’ possibilities to reach the goals of the course. Regarding the causes of why students fail the study has shown that the teachers and students agree. The main causes are non-attendance, previous negative experiences and the level of fun in the subject. The teachers’ actions correspond with these causes through having students work in smaller groups, communication and an open ending to the course. Conclusion: The conclusion of this study is that teachers and students, to a large extent, have the same vision of the causes, but the action differs between teachers, which shows that the schools does not work with any general actions. Moreover, the subject’s elaborative nature demands a high level of attendance compared to other subjects. Teachers who work with the components comprehensibility, manageability and meaningfulness have opportunities to make their students pass the course and show Physical Education as a subject of knowledge. Keywords: Actions, Assessment, Grading, Physical Education, Reasons, School

In the context of a growing social complexification, projects have evolved in the pastdecades from simple endeavours to complex and uncertain undertakings. Consequently,project complexity has emerged as an important research direction, and recently severalproject complexity frameworks have been suggested. However, little research has beendone in this area and there has been no study on the relationship of project complexity,in its holistic sense, and the risk of delay. Therefore, the study investigates the intricaterelationship between project complexity and project delay. The research is conducted inthe context of Enterprise Resource Planning system (ERP) implementation projects,which are inherently complex and often record delays. The study has a qualitative nature and adopts an inductive approach. Nine ERPimplementationprojects have been studied in order to answer the research question.Several sources of evidence (semi-structured interviews and questionnaires) have beenutilized to ensure the credibility of the research findings through triangulation. The study contributes to the research field by verifying and augmenting the existingframeworks on reasons for project delay, complexity categories and their interplay. Itwas identified that complexity in a holistic sense represents a necessary condition forproject delay. Moreover, the study showed that although ERP projects are oftenconsidered to be technically complex, their complexity stems mainly from ‘subjective’(or perceived) and ‘uncertainty’ complexity dimensions. Finally, the conceptual modelof Eden et al. (2005) was modified to reflect the findings of the study.

Following the development of new technologies, more and more users can access online mobile content now. Reading news is the most used service in Taiwan. Because of the potential profits of valued-added services in telecommunications, many traditional media are joining this market by providing news content. The author tries to find out the motivations, reasons of partner selection, and the measures of performance of the strategic alliances between telecommunication operators and news content providers by in-depth interviewing managers of telecommunication and media in news mobile content service strategic alliance. This research analyzes the different strategies taken by both parties and evaluates the outcome of strategic alliance. This research indicates that the different managerial culture between alliances would influence the sustainability. Besides, Strategic alliances have the risk of profit-sharing and stray from seeking short-term profit.