The purpose of this thesis is to examine the networks of interlocking directors in the 50 largestSwedish companies on the Stockholm Stock Exchange during the years 1990, 1995, 2000, 2005and 2010 and seek explanations for the observed developments.Our findings indicate that the density and concentration of the network has decreased during thefirst ten-year period and stayed constant during the second period. The development of theoverall network is not consistent throughout all corporate groups. Most notablyHandelsbankssfären seems to experience increased density and connectivity whileWallenbergsfären is experiencing the reverse.The changes during the first ten-year period is deemed to come mainly from changes inregulations pertaining to both the opening for international capital investments as well as looserrestrictions on domestic capital investments. These changes have caused decreased concentrationof ownership, as well as the emergence of new owners, which is reflected in the board ofdirectors.During the second ten-year period the changes are more pertaining to the individual boards andboard members, without flowing through into the overall network. Our findings indicate thatthese changes are caused by the increased professionalization of boards and board work, whichhas gained momentum through the creation of the Swedish Corporate Governance Code..

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

Abstract Contemporary cities find themselves today in a fierce competition against other cities over company establishment and in -migration. In this competition, the city?s main objective is to become an attractive site of capital accumulation.  As this happens, the pressure on the vulnerable groups in society increases, leading to a social geographic polarization. I have examined how the shift towards neoliberalism has affected a city on the fringe as Kalmar. How is the postindustrial urban space constructed? I found this important to analyze since it put two important questions in the light: For whom, and for which purpose do we build the city today? My questions have been:v  What are Kalmar municipality?s strategies to develop Kalmar?v  What are the results of this strategy in the urban space?v  What are the consequences of this strategy?The research has been a case study of the city of Kalmar with a qualitative deductive approach where David Harvey?s theories about the city in a capitalist system have been the underpinning structure.

Within media and communications studies, questions of taste have often been associated with the dichotomy of high versus popular culture. The French sociologist Pierre Bourdieu has also used mass media products in his studies of class determined tastes and dispositions. In this paper the author uses the theoretical framwork of Bourdieu to examine aspects of social class and legitimate taste in the interior design magazine "Sköna Hem", a market leading magazine within it's genre of lifestyle magazines in Sweden. A specific type of feature article, where a real-life home is portrayed, is studied using the critical discourse analysis of Norman Fairclough. The homes portrayed are predominantly affluent and display elements of conspicuous consumtion as mediated through legitimate taste and cultural capital.

Syftet med denna studie var att försöka ta reda på vad ryttare som befinner sig på olika nivåer har för kostvanor och hur väsentligt de anser det vara med kostmedvetenhet i samband med ridning. Forskning kring själva hästen och dess foderbehov finns i mängder medan forskning kring ryttaren är nästintill obefintlig. Frågeställningen som ledde studien framåt var; Vilken är betydelsen av kost och kostvanor hos ryttare som befinner sig på olika nivåer i sin utövning? För att söka svar på frågeställningen användes en kvalitativ forskningsmetod med semistrukturerade intervjuer. Åtta ryttare från fyra olika kategorier beroende på vilken nivå de befann sig i sin utövning intervjuades.

The purpose of this thesis is to look into the knowledge city concept and the preferences and requirements of companies on such a city. Furthermore, suggestions of ideal conditions in a knowledge city are proposed. The thesis has been conducted through a qualitative approach where a deductive procedure has been implemented. In order to examine knowledge cities, Barcelona has sketchily been looked at as an early example of a knowledge city, whereas a more exhaustive observation of Copenhagen was conducted. Since the concept of knowledge cities is a rather new phenomenon, models from several disciplines constitute the theoretical framework.

A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.

Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.

Via kulturskribenters sätt att hänvisa till andra kulturella fenomen kan allt från kultursyn till läsartilltal utläsas. I denna uppsats kommer det redogöras för svenska kulturjournalisters bruk av kulturreferenser. Avsikten är att undersöka varför kulturskribenterna använder sig av detta grepp, vad de anser vara god kultur, hur läsarna tilltalas och hur referenser som bryter barriären mellan hög- och populärkultur används. Detta kommer att granskas utifrån ett kultursociologiskt perspektiv och de teorier som kommer appliceras på frågeställningarna är Pierre Bourdieus teorier om habitus, fältet och det kulturella kapitalet. Till det tillkommer ethosdiskussioner och resonemang kring den implicite läsaren och den implicite författaren.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

The purpose of this paper is to find out how a few different women with a Roma heritage sees their to succeed possibilities in Sweden.To illustrate these issues has an hermeneutical approach been used. Materials were collected through interviews with Romani women in a municipality in western Sweden. The material created during the interview sessions is based on the five interviewees' interpretations of how they look at their life and the recognition of Roma people.The interview results show that Roma women have gone through various changes linked to school, language, family, work. Young women and their parents have become more aware that education is an important capital to invest in, in order to later obtain a good job and future. When it comes to school the results show that Roma children have become better at reading but there is still some Roma children who do not attend school, even though there is their native language, Romani, in many schools.

AbstractThe political parties in Sweden are losing members. This is seen as a problem because the political parties are the base and the recruiting ground for members to decision-making bodies. Social movements are seen as a place where people with a modest background could express their opinions and also learn the political process. These movements have also lost members during the last decades and this could seriously affect the representation of lower social groups among the decision-makers. This essay emanates from Robert D.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Mitt första syfte med denna uppsats är att undersöka hur några föräldrar beskriver problem som kan uppstå i mötet med skolan. Ett andra syfte är att nå en djupare förståelse av deras problembeskrivningar i ljuset av begreppen kulturellt kapital och habitus.Som grund för uppsatsen har jag använt tidigare forskning och litteratur som skildrar relationen mellan föräldrar och skola. Jag har sedan utgått ifrån en kvalitativ ansats och genomfört en intervjustudie med sex föräldrar. Dessa har erfarenheter från totalt tretton skolor och studien omfattar hela grundskolan.Föräldrarnas problembeskrivningar visar att det finns kommunikationsproblem i relationen till skolan och då främst när det gäller viktiga beslut i samband med barnens skolgång. Föräldrarna vill bli lyssnade till och tagna på allvar eftersom de känner sina barn och vet vad de kan prestera.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.