Sverige genomförde vid årsskiftet 2012/2013 ytterligare en sänkning av bolagsskatten. Denna gång från 26,3 till 22 procent. Målet med sänkningen var att hamna under EU?s genomsnittliga bolagsskattenivå vilket skulle minska företags incitament till att fly Sverige för lågskatteländer. Samtidigt ville regeringen minska företagens skuldsättningsgrad.I teorin sjunker värdet på skatteskölden vid en bolagsskattesänkning och därmed också värdet på företagen.

Folkhälsovetenskapligt program.

Syftet med uppsatsen är att undersöka hur omsättning och rörelseresultat har samband med företagets kapitalstruktur. Resultaten jämförs med befintlig teori för att verifiera de teoretiska ansatserna. Regressionsanalys av tidsserier för 32 svenska börsnoterade företag med mer än 20 miljarder svenska kronor i omsättning 2010 har använts vid den här undersökningen. Data från åren 2004 till 2010 till varje företag är tagen från databasen ?Affärsdata? och undersöks genom regressionsanalys. Först undersöks varje år och företag för sig.

Inspection errors are nowadays usually written with pen and paper during building inspections. A company in Stockholm is developing a method by which inspections are made digitally from the beginning and where the inspection attachments shall be stored in a database. The idea of this method is that entrepreneurs can use the database to get an experience feedback from previous surveys so that they can improve their production processes. One problem that occurs is how inspection errors will be sorted into the database. They have to be sorted so that contractors or clients can use and sort out the information in a sensible way when they want to evaluate and make improvements in their production processes.This thesis examines how the inspection errors can be sorted in a structured manner.

During the work at Gateway Security AB in Motala I began examining available antenna models to get a wider perspective, this have given knowledge of their structure, and an understanding of their function. All my necessary fact is based on my observations and notes of these measurings. New antenna models, and available models were examined where measurements at different heights and different distances on the antenna were performed with the help of an oscilloscope and a measure probe, peak ? to - peak was brought on the signal. The measurements are presented in a line diagram.

This is a qualitative study based on five semi-structured interviews in Sweden. The aim of the study is to explore what experiences non-monogamous people have of dating and the social support surrounding them. The study investigates what effects norms and normative structures have on non-monogamous dating. This is done through a thematic analysis with queer theory, and the underlying theoretical concepts performativity, heteronormativity, mononormativity, relationship escalator and queer temporalities. To help analyze the social support, we have used Bourdieu's (1986) theory about social capital.

The aim of this essay is to investigate to which extent the novel Kvinnor och äppelträd by Moa Martinson can be classified as a polyphonic novel. The concept polyphony was established in literary theory by the Russian language theorist and literary critic Michail Bachtin in 1929, in his book Problems of Dostoevsky?s poetics. In order to understand and comprehend the concept of polyphony I have used an interpretation due to the literature scholar Robyn McCallum. She notes that the characters in a polyphonic novel function as focalizers.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

Before the European construction standards were introduced in January 2011, it was mainly themethod in BBK04 that was used for calculating punching capacity in concrete structures, and in lesscommon cases the method in BHB. The method of BBK04 is easy to use and have had the samestructure since the first was published in 1979. The Concrete handbook method (BHB) where usuallyonly used when a higher punching capacity was needed and the cross-sectional height where fixed,calculations using this method entails more work, but will in return usually give a higher capacity. Italso allows the use of shear reinforcement to increase the cross-section capacity. The method ofcalculating punching shear in EC2 differs largely from the methods of BBK04 and BHB.

The subject of this study has been organizational change within two Scandinavian green parties ? the Swedish Green Party and the Norwegian Green Party. Looking at the organizational changes within these two parties using Robert Michel?s famous concept the ?iron law of oligarchy?, I have studied whether these two parties have become more oligarchic after having been elected to the national parliaments of Sweden and Norway respectively. What I have found is that although these two parties still retain much of the original organizational structure that they have had, in particular the Swedish Green Party, change has occurred and seems to be occurring, at least in the Norwegian Green Party, which would indicate that the two parties have become more oligarchic.

On social media, girls create digital spaces where a distinctive spiritual culture emerges. This spiritual culture is therapeutic in nature, consisting of therapeutic compositions and happiness-generating templates that contribute to the girls' respectability by allowing them to take responsibility through their intuitive knowledge. The purpose of this study is to investigate how the pursuit of respectability is manifested in these digital spaces by examining spiritual expressions and exploring how participation in therapeutic culture online serves the attainment of respectability. The study employs a participatory netnographic method, focusing on observations of LIVE broadcasts on TikTok. In these broadcasts, girls engage in various spiritual practices within a shared digital sphere. The observations are analyzed through the theoretical frameworks of Beverley Skeggs' concept of respectability and theories related to therapeutic culture, including happiness culture and therapeutic assemblage. The findings reveal that both the girls hosting the LIVE broadcasts and those participating by commenting collaboratively create a digital culture through the exchange of advice.

Riskkapitalbranschen är en växande bransch i Sverige och både en viktig finansiär samt kunskapskälla för både nystartade företag och företag med ambition att växa sig stora och internationella. Beroende på vart i livscykeln ett företag befinner sig står de inför olika utmaningar och behöver hjälp med olika saker, en hjälp som riskkapitalbolagen kan bidra med. Studien syftar till att generera kunskap om svenska riskkapitalbolag och bidra med kunskap till den kunskapslucka vi observerat inom ämnet. Studien fokuserar på nätverksstrukturen bland de företag som svenska riskkapitalbolag har valt att investera i samt skillnaden i nätversstrukturen beroende på vart i livscykeln företagen befinner sig.Med en kvantitativ metod har vi, genom att identifiera relationerna mellan de företag som riskkapitalbolagen investerar i, kartlagt nätverken mellan de olika aktörerna. Populationen bestod av svenska riskkapitalbolag och urvalet skedde strategiskt utifrån vad olika källor ansåg vara de två största och mest framgångsrika riskkapitalbolagen i norden.

The purpose of this qualitative study is to create an understanding for if and how nonverbal communication and the learned gender structure influence interactions during employment interviews for executive posts. The study is conducted from a social constructivist perspective where it is argued that the individual is created through social interactions. In order to obtain understanding for social gender structure and nonverbal communication in social interactions observation has been utilized as a method. In addition an observation matrix based on nonverbal behavior and masculine and feminine hexis has been established. The results include both the specific individual?s and the general interactions that took place during the employment interviews.

AimThis qualitative study will provide an insight to different teachers view on handball in two elementary schools. Handball is a competitive sport and has been played for over 100 years in different contexts in Sweden. Are there qualities in the sport that belongs in the school´s non-competitive education? How do they justify this sport according to the governing documents Lgr-11 that gives a lot of room for interpretation by the teachers?How do teachers justify handball based on the curriculum?What kind of qualities do the teachers highlight with this sport in the education?Do teachers perceive any differences with the new curriculum?MethodThe method has a qualitative approach. The interviews in this study had a semi structure character.

This Bachelor?s thesis is about bossless organizations. We have observed that the hierarchical structure that the majority of organizations is structured by today is a remnant of a time long gone, and can be an obstacle for independent thinking and responsibility inside organizations. We want to question the accepted perception that an organization is best structured in a hierarchic form.The purpose of the thesis is to provide an understanding of how a bossless organization works and to give a concrete explanation of the consequences of this kind of organizational structure.The thesis is of a qualitative nature and is designed with an inductive approach at an organizational level. We conducted a case study on a bossless company and supplemented this with secondary sources from three other bossless organizations.It concludes that the bossless approach can work and that there are a number of advantages to benefit from it.