In this report a model was constructed in order to determine how a number of covariates influence the gross domestic product, GDP. The covariates were chosen depending on their expected influence on GDP, for example education and life expectancy. The data used in this report are collected from the World Bank. The model to describe GDP has been calculated using multiple line arregression. In order to reach a reliable final model the number of covariates has been gradually decreased to eliminate insignificant covariates.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

The aim of this study is to explore hiphop music as an aspect of youth socialization and the relationship between music creation and identity. The study is conducted through five semi- structured qualitative individual interviews. Our theoretical starting points are Putnam?s (2000) bridging and bonding social capital symbolic interactionism. We also have used a model of learning presented by Fornäs, Lindberg and Sernhedes (1989).

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

The purpose of this study is to examine how school meals are organized in a selection of Stockholm's secondary schools and to examine the relationship between school meals and the different parameters that indicate each school's symbolic capital and educational capital. By looking at the statistics from each school on the basis of the final grade average, percentage of pupils with foreign background and gender, I examine whether it is possible to see a relationship between how schools organize meals and which pupils attend the school.  In my study, I systematically went through each school's website and tried to identify how school meals at each school are organized. To increase the validity of the study, I have also conducted a questionnaire survey by mail addressed to school principals.   In order to analyse and understand my results and put them in relation to my current knowledge about the schools in my sample, I am using Bourdieu's theoretical tools that a given aid, both in methodological and analytical purpose. Based on Bourdieu's theories of symbolic capital, cultural capital and educational capital, I can understand and analyse school meals are organized and focused as part of schools' symbolic assets in competition with other schools.   The first part of the study shows that there are four different organizational models for school meals, fully equipped kitchen and canteen, heating kitchen and canteen, school meals in restaurants and school meal card.    In the second part, I have examined the relationship between the type of organization for school meals used and the symbolic resources available at the school. I can conclude from the results that it is difficult to find a correlation between the symbolic resources and the different categories. But even though it is not possible to see all the schools' symbolic assets equally clear, there are still some very telling examples. In many ways, these examples can be seen as polar opposites to each other based on Mikael Palme?s concepts ?goal rational? and ?education oriented? schools..

AbstractHudiksvalls coordinating model - a model to make cooperation easierCamilla Andersson and Åsa GradinThe purpose of this study was to examine the experience each one of the administrators have of their own new model in Hudiksvall to make cooperation easier for the three different administrations in Hudiksvalls municipality. The study will focus on the administrators experiences of Hudiksvalls coordinating design. Questions of the study were: How is the influence of the model on the rules? How is the influence of the model on expectations and parts? What kind of influence did the model have on the responsibility distribution? What kind of influence has the model on the responsibilities at the transfer of costs? To answer the questions of the study we applied a qualitative method, it was made through a standardization interview guide and open questions, with six of the dealing officers who works with the model. Some of the results wich can be discern are by an economic character, andfor the clients that they won`t be passed around the administrations in the community, they get the right help, quick and safe.Key words: cooperation, coordination..

Syftet med denna uppsats är att undersöka prissättningsprocesser för att finna barriärer som förhindrar industriföretag att förbättra sin prissättningsförmåga. Förutom att hitta gemensamma barriärer ska vi även ge ett teoretiskt bidrag gällande hur företag kan förbättra sin prissättningsförmåga, med speciellt fokus på barriärer. Vi har genomfört en multipel case-study på 6 industriföretag samt ett konsultföretag. Vårt tillvägagångssätt var abduktivt och vi inledde vår uppsats genom att utveckla ett teoretiskt ramverk som lade grunden till vår studie. Det teoretiska perspektivet innehåller varierande litteratur gällande prissättning, prissättning som en förmåga samt det resursbaserade synsättet.

In the light of ever increasing international trade around the globe, affecting men and women in all countries, it is surprising that so little attention is given its gender effects. The effects of trade are said to be gender neutral, but could potentially act reinforcing on the existing gender patterns in a society. The aim of this thesis is to examine whether the implications for men and women in relation to trade liberalization can be found to differ. By stylizing some differences between men and women, this is done by examining the theoretical implications mainly via the Heckscher-Ohlin model and through a Beckerian approach. The implications found are then compared with the findings in existing empirical work.

För att skapa fler jobbtillfällen och driva på BNP-tillväxten i Sverige krävs det att små och medelstora företag får möjligheten att utvecklas och växa. För att klara det krävs det mer kapital från venture capital-marknaden, som är den viktigaste källan av finansiering för ett nystartat företag. Det har dock varit tuffa år för venture capital-bolagen sedan finanskrisen slog till. Den problemformulering som legat till grund för studien var följande:Hur har finanskrisen och den pågående eurokrisen påverkat venture capital-bolagens investeringsprocess?Studien syftade till att undersöka hur finanskrisen och den pågående skuldkrisen i Europa påverkat de svenska venture capital-bolagen och dess marknad.

The purpose of this study is to explore the concept of the immigrant-writer. By studying the literary criticism on four debutants, all of whom have been categorised as immigrant-writers, I have come to the conclusion that the critics tend to focus on the authors' otherness. By using postcolonial theory I've analysed the role as representatives of a supposed other reality that is imposed on these four authors by the literary critics. The theories of Pierre Bourdieu, especially his concepts of symbolic capital, literary field and position, have been used to contextualise these conclusions. Although the otherness that the critics accentuate seems to work as a negative symbolic capital in a bigger societal perspective, in the author's position within the literary field it grows their positive symbolic capital.

This report present a working model for simulation of what happens to colors displayed on screens when they are observed through optical filters. The results of the model can be used to visually, on one screen, simulate another screen with an applied optical filter. The model can also produce CIE color difference values for the simulated screen colors. The model is data driven and requires spectral measurements for at least the screen to be simulated and the physical filters that will be used. The model is divided into three separate modules or steps where each of the modules can be easily replaced by alternative implementations or solutions.

This master thesis was conducted during the spring of 2014 at Atlas Copco Rock Drills AB in Örebro. The purpose of the thesis was to develop a simulation model of the rotation system for a hydraulic rock drill. In the future, the model will be used to investigate the phenomena called ?jerky rotation?. In order to validate the simulation model a test bench was designed and tests were made.

Denna rapport ger en bild av vilka olika saker byggherrar i Sverigeanvänder sig av idag för att öka den sociala hållbarheten. De projektsom studerats är Bygga om Dialogen i Malmö, Älvstaden i Göteborg,Vivalla i Örebro och föreningen Byggemenskap.Genom att intervjua en person från varje område studeras likheteroch skillnader i hur man arbetat med den sociala hållbarheten vidbyggnation. I Malmö och Örebro studeras arbetet med att öka densociala hållbarheten vid renoveringsobjekt, hur får de hela områdensom länge haft ett dåligt rykte att bli socialt hållbara där stort fokusligger på att anställa långtidsarbetslösa.I Göteborg och i föreningen Byggemenskap fokuserar man på attföra in den sociala hållbarheten vid nybyggnation och hur vi kan byggahyresrätter som har en lägre hyra än nybyggda lägenheter i dagslägethar..

För att skapa fler jobbtillfällen och driva på BNP-tillväxten i Sverige krävs det att små och medelstora företag får möjligheten att utvecklas och växa. För att klara det krävs det mer kapital från venture capital-marknaden, som är den viktigaste källan av finansiering för ett nystartat företag. Det har dock varit tuffa år för venture capital-bolagen sedan finanskrisen slog till. Den problemformulering som legat till grund för studien var följande:Hur har finanskrisen och den pågående eurokrisen påverkat venture capital-bolagens investeringsprocess?Studien syftade till att undersöka hur finanskrisen och den pågående skuldkrisen i Europa påverkat de svenska venture capital-bolagen och dess marknad.