Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Tidigare forskning har visat att hundägare är mer fysiskt aktiva än de som inte äger hund. Deras motivation att vara mer fysiskt aktiv bygger på den sociala interaktionen med hund eller träningskompisar som hundträning/rastning medför. Med hjälp av Self-Determination Theory (SDT) undersöktes vad som motiverar just hundspannsförare att träna själv och hunden. Åtta personer som ägde hund och körde hundspann intervjuades. Frågorna kretsade kring tiden före och efter det att de ägde hund.

To understand the glass electrode needs knowledge from more than one level. The construction ofthe glass electrode is one part, an other is the composition and structure of glass. The Nernstequation have an important role, but also the sources of errors in the analysis and the calibration ofthe glass electrode. Focus for this article is how the glass electrode really works and how Gibbs freeenergy made the potential dependent of the concentration of H+and gives the logarithm to thefunction. Nikolskii's ion exchange theory starts to explain the question about how the potentialcreates and Baucke's dissociation mechanism made it more explicit.

This study demonstrates how norms and ideals about sexuality and gender expression are used in the TV-show The Walking Dead. An intermediate study is made on the comic books? two same sex couples as they are compared to how they are represented in the TV-show. Tara Chambler and Alisha, a same sex couple who only exist in the TV-show, not in the comic books, are also analysed. Queer theory and an intersectional perspective are used to discover how different power asymmetries are connected to each other through an active interplay.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

This study investigates the potential of a rhetorical theory of knowledge to expand beyond its own domain and into political theory, specifically theories of deliberative democracy. Despite the increasing interest in communication in democratic theory in the last decades, the majority of theorists have not turned their interest towards rhetorical science. On the contrary, theorists often regard rhetoric as dangerous and incompatible with the deliberative ideal of reason. The aim of this study is therefore to defend rhetorical science by investigating how the rhetorical theory of knowledge ? as it is presented by Chaïm Perelman and Oldbrecht Tyteca, and further developed by Mats Rosengren and Maria Wolrath Söderberg ? can contribute to the understanding of deliberative democracy.

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

The aim ofthis study was to examine how economic growth affects the level of democracy inauthoritarian states. Some of these states have experienced high economicgrowth. However, one can discuss how it affects the country?s democratization-process.For that reason this study was needed to contribute to a clarification of howeconomic growth can affect authoritarian rule and democratization. This wasdone through an examination of the development in China.

Since 1999 Sweden have a law that criminalises the person who buys sexual services instead of criminalising the one who is selling, which in most cases is a woman. Seven years has passed since this law took place and in this study we aim to investigate what kind of help the society offer women in Malmö, Sweden, who wishes to step out of prostitution. Our aim with this study is also to look at the attitudes among citizens towards the new law and prostitution. The research is qualitative and all the six persons we interviewed has knowledge about the problems the women are facing when they want to step out of prostitution. To explane and analyse the answers we are using the theory of empowerment, labelling theory, the theory of gender socialisation and Jürgen Habermas theory of the lifeworld.The most significant outcome of this study shows a positive result in regard of the laws effectiveness in diminishing street-prostitution to half of what i t was before the law was put into practice.

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

The Voices of ParliamentCongruence between party and personThe purpose of this study is to determine the congruence between the opinions of members of parliament and their respective party policies, in order to further determine the cause of poor voter-party congruence and whether or not the individualization of the parliament could affect the character of legislation. To do so, the study asks two primary research questions;- "Are the communicated party policies representative of the opinions of the members of parliament?"- "Is the discrepancy between party policies and the opinions of the members of parliament sufficient for the individualization of parliament to substantially affect the parliament's decisions?"The study answers these questions by comparing the average of self-described left-right stances of members of parliament with the average of voter-described left-right stances of party policies, using existing survey data and a constructed left-right dimension. The lower average is then subtracted from the higher average, creating a value of congruence that is then inserted into a constructed congruence dimension. The primary findings of the study suggest that there is substantial congruence between party policies and the opinions of the members of parliament, and that the discrepancy between them is unlikely to substantially affect the parliament's decisions..

The purpose of this essay was to find the reasons why some students do not dare to participate verbally in the classroom. I also wanted to know how teachers are working to make it easier or students with communication apprehension. After that I put the teacher?s answers in contrast to the theory. I used qualitative interviews as the method.

Effects of Menstrual Cycle and Oral Contraceptives on Sport Performance During the menstrual cycle, there is a variation of the female steriod hormones estrogen and progestogen. These hormones has mainly reproduktive functions, but do also affect other physiological systems, which may have an influence on athletic performance. The use of oral contraceptives among female athletes matches the use among the general population. There is a concern among female athletes and there coaches weather oral contraceptives can affect the performance. The purpose of this litterature review is to determine the effect of the menstrual cycle and the use of oral contraceptives on athletic performance.

The development that the Swedish society has experienced during the last four decades and the higher part of the population coming from foreign countries calls for a more intensive research on the situation of these groups. The purpose of this study is to find explanations of the differences in the share of immigrant politicians in Linköping and Norrköping. The starting point of the study is a model of factors assumed to affect the representation of immigrants in the municipality assemblies. The immigrant composition, the municipality organization and the view of democracy of the politicians, are all assumed to affect the civic participation. The civic participation is then assumed to affect the representation of immigrants in the municipality.