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.

The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

Inspired by the current debate over the effectiveness of Public Relations (PR), the authors of the following thesis have sought to analyze how PR and advertising differ in terms of how they affect consumers. The subject of the thesis was chosen due to the lacking knowledge of how PR shapes consumer attitudes and intentions. The authors wish to upset the institutionalized myths which dominate in the PR-business. One example of such a myth is that the effectiveness of PR can be measured by the number of press releases an activity produces and that PR?s superiority over advertising is due to its higher trustworthiness.

ABSTRACTBackground: Children and adolescents growing up in families where parents have serious problems are exposed to an increased risk of developing poor mental or physical health themselves. In a support group work they can meet other children in the same situation, receive help and support to process their emotions and manage their everyday life.Aim: To investigate if support group work at Trappan can reduce the psychological problems load and increase the experience of life quality, hopefulness and optimism in children and adolescents growing up in families where either addiction or mental illness occur in one of the parents. The purpose was also to investigate if there was any difference between these both child groups regarding psychological problems load, experience of life quality, hopefulness and optimism before and after support group participation.Method: Questionnaire study on children and adolescents of parents with addiction or mental illness. The children participated in support group work at Trappan. The measuring?s were conducted before and after support group participation.Results: In both groups an increased life quality in connection to finished support group participation was observed.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

A new generation has entered the labour market. The group is presented as Generation Y andis described as egocentric, spoiled, unloyal and money oriented. Lecturer advice companieson how to understand and lead this new generation. The advisement creates stereotypicalcharacteristics of the group, which then reflects on the generations own identity development.But aside the stereotypes that are created on the labour market, the generation puts a lot oftheir spare time into volunteer work, which is seen as altruistic. This gives us a contradictoryportrayal of the new generation.The purpose of this paper is to understand the factors that contribute to the voluntary work ofGeneration Y and how the group experiences their own commitment.

Recent research in classrooms has often had its focus on the pupil, the individual, and not on the different groups of students that exist. In a classroom there are normally several different groupings, each one having its own personal attitude towards the current lesson. If there had been more research we would find it easier to understand why pupils sometimes behave the way they do.The purpose of this essay is to analyze how pupils` social relations create groupings. Furthermore I intend to investigate how and why pupils show their belonging to a certain group.The two questions of the essay are:1. How pupils? social relations appear in a classroom?2.

This masters degree is a study of factors of success in a drug preventions work of change and model or method which could facilitate this work. The target group, which is in focus in this survey, is alcohol- and drug coordinators, also called prevention coordinators who?s main task is to develop and coordinate the preventive work in the alcohol and drugs area. My method of investigation is a combination of literature studies and a quantitative poll study with the target group, alcohol and drug presenters?, in Sweden.

To produce fine fibre wool as a complement to lamb meat production, Merino and Svea sheep are currently being crossbred in the county of Jämtland. The aim of this study was to evaluate growth and wool quality of the first crossbred lambs. In addition, a literature study about nutritional effects on wool production has been carried out. The literature study showed that fine fibre wool should foremost be achieved through directed breeding. Nutritional requirements of the sheep at different stages of production should determine their feeding.

This paper investigates the automatic stabilizer and the underlying factors behind its function. The paper includes both a literature review and an empirical analysis. The literature review discusses the IS-LM and Mundell-Fleming models and different ways to quantify the automatic stabilizer. Based on the theory, the relationship between volatility in GDP and the size of the automatic stabilizers is then analyzed with the help of regressions. Our main result shows a negative relation between these two variables.

Aim: To investigate if physical exercise in combination with coaching will reduce pain and improve knee function in patients with mild to moderate osteoarthritis in the knee compared to physical exercise alone.Method: The study consisted of 42 patients who were randomized to either an intervention group or a control group. Both groups followed a standardized training program at home, but the intervention group received additional support with regard to the aim of their training, as well as extra coaching during the training period of ten weeks. A Visual Analog Scale (VAS) was used to evaluate the patients? pain. A 10 metre walking test, the Index of Muscle Function (IMF) and the Knee injury and Osteoarthritis Outcome Score (KOOS) were also used to evaluate knee function.

The bacterium Lactobacillus reuteri, which natural habitat is in the intestine of mammals and birds, uses glycerol as a substrate for production of the antimicrobial compound reuterin. Glycerol has been shown to decrease the number of Escherichia coli in human feces and it is believed to be due to in situ production of reuterin. E. coli belongs to the large family of Enterobacteriaceae, naturally occurring in the intestine, and pathogenic strains of E. coli have been shown to be one of several bacteria causing diarrhoea in calves.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

The civilization has taken a step from the industry society to a service oriented culturewhere the physical differences between different products have decreased in value for the customers. The differentiation is more about senses, esthetical symbols and design. Modern economy is more and more focused on consuming and produce dreams and lifestyles. Maybe are we ready to face a new era; the society of experiences?Can the trend that is striving towards experiences really be adapted to all markets? This question started our quest to see how the real-estate market would be able to be adapted to this new economy.