The purpose of this essay is to explore how social media affect the political orientation and commitment of youths. Three scientific questions highlight the purpose from different angles. The didactic perspective is discussed in the initial and closing discussion, and is analyzed in the corresponding chapter. Two methods are involved in the study; one survey and one interview with a focus group. The survey had a total of 98 respondents from four different classes, all in the first grade of upper secondary school.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Purpose: The purpose of this thesis is to investigate whether abnormal stock returns could be identified as a result of a layoff announcement during weak economy.Method: An event study methodology.Theory: Efficient market hypothesis, signal theory.Empirical results: Quantitative data from observations of stock prices in thirty two companies listed on the Nasdaq OMX Stockholm, in the period 2008 -2012.Conclusion: The results indicate that the market reaction was negative because there were negative abnormal returns on the Stockholm Stock Exchange during the period 2008-2012 in connection with the layoff announcements. The market reaction was milder when staff reductions were carried out as a result of a restructuring and stronger when staff reductions were carried out as part of a cost reduction program.The layoff announcements elicited different market reactions depending on the company's industry affiliation. The most negative reaction was in the Healthcare industry. Negative abnormal returns were lower in industries Industrials, Consumer Services and Consumer Goods. There were no abnormal returns for shares of companies in the industry Financials.

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

This thesis is about cover illustrations of DVD movies as examples of visual communication. I have studied the cover illustrations of the three movies Gran Torino, Secret Window and As White As Snow. My research assignment has been to find out how the cover illustrations of DVD movies communicate in relation to the story. I have also been looking for what makes a cover illustration interesting and if the interest in itself is individually considered or if there are certain general rules regardless of the observer.To reach a conclusion I have been studying components in advertising pictures, visual communication and how the commercial producers use advertising to communicate with the observer. Semiotics, advertising and comparisons between the cover illustrations have been my method for analyze.I have come to the conclusion that cover illustrations are meticulously produced, and that every single part of them is important for the observers? over all impression and interpretation of the cover illustration.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

Emotron is a company specialised in developing, producing and marketing equipment to con-trol, monitor and protect processes and machinery driven by electric motors, with an applica-tion focus. Examples of uses for their products are fans, pumps, lifts and cranes.The project is to look at Emotrons end of line test. The company has seen that at the final test-ing there is a bottleneck that restricts the outflow and prevents an increase in the number of tested products.The purpose of this project is to review how Emotrons end-of-line test works today and if there is a possibility to make the test more efficient in such a way that the quality is not at risk, while increasing the outflow of tested products.The projects first step is to look at and analyse what is causing the bottleneck at the end-of-line. When the analysis is complete, the next step is to review whether there is a possibility to solve the bottleneck and if so in what way can this be done. Emotrons most overall objective of the project is to increase the outflow of the number of tested products without jeopardizing the quality.An analysis has been made on frequency inverters, soft starters and shaft power monitors.

This degree project has been carried out by Niclas Andersson and Sebastian Zwahlen, students of the Innovation and Design Engineering Program at the Faculty of Technology and Science at Karlstad University. The project was carried out during the spring 2010 and includes 22, 5 ETCS credits.Initially the group had contact with the company Mavis möbler AB. Mavis gave the group the task of developing a new bedroom product. To assess the needs and problems of bedroom behaviors, an extensive questionnaire and several interviews were made. This became the starting point for further work.According to the results uncovered during the market research a vast problem was found with temporary clothing storage.

We are living in a society where the digital technology is a tool that integrates into our life and changes our daily life and the way we communicate. The easy access to information and the opportunity to communication change the schools organization and demands new ways of teaching with and in contact with the surrounding world. That is why it is interesting to know how teachers can create an education environment with support of digital tools that fulfills a meaning for themselves, the pupils and the goals of the curriculum. This study is about how six teachers in one elementary school creates an education environment with support of digital tools and how they think the affect the pupils cooperation, communication and participation.The theoretical frame for this study is built in a sociocultural perspective, where people learn and develop through participation in social practices. To get the understanding of how teachers are thinking about the challenges and possibilities that digital tools have in the education environment, I choose a qualitative research method.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.