A reforming trend is captured showing that countries are shifting from defined benefit pension systems towards defined contribution systems. The reforms have been justified through predictions that the defined benefit systems will not manage to provide good enough pensions to members in the future. The newer defined contribution pension plans often include individual financial accounts where individuals have the possibility to choose how a part of their pension savings should be invested. Sweden was early to introduce such a system, which at the moment provides more than 800 funds to choose from. The aim of this thesis is to capture the market risk associated with these individual investments and does so by using Monte Carlo simulations for six selected pension funds.

During my practical training I have seen what after-school offers children. Large groups of children and little staff, often results in that the children had to play freely until they go home. Few activities are offered to the children and the staff is busy looking after the children and ensures that they are not fighting.The purpose of this study is to find out how children feel about their leisure activities and if they think they are being offered a meaningful leisure. The main research questions were:How do children experience their leisure-time?Do after-school offers children a meaningful leisure and is it the children's interests and needs that govern the activities and the environment?How do the number of children in the leisure group affect the leisure time?The methods to collect data in the study are observations and interviews.

PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO?s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given.

The thesis explores the Uncovered Interest rate Parity (UIP) and the possibility of cross-currency arbitrage between England, Germany and Sweden. The data is gathered between May 1999 and December 2005 on a monthly basis and is compared using simple regression analysis. The aim is to find out whether UIP holds and, if it does not, a risk premium exists that makes it possible to make arbitrage gains on moving capital between England, Germany and Sweden. It is discovered that UIP does not hold and that cross-currency arbitrage possibilities exist. In the end a an attempt is made to practically show how the arbitrage possibility could be used for a real investor to make risk free gains from the Foreign Exchange market..

This essay contains a comparative analysis of Erik Olin Wrights Marxist class analysis and Michael Hardt and Antonio Negris post-Marxist class analysis as presented in their books ?Empire? and ?Multitude: War and democracy in the age of Empire?. I discuss the shift in analytical focus from state level to global level that Hardt and Negri's analysis represent and the ensuing relevance of this for contemporary class analysis. The essay also address the challenge and implications posed to class analysis by the ever increasing economic globalization, from a material production to an ever growing immaterial service economy and the decrease in state power in controlling capital and labor movement. I propose that analytical understanding of class conflict help us to a better understanding of the mechanisms and dynamics that generate social and economical inequalities and that an updated Marxist class analysis still have much to contribute to our understanding to how these issues not only shape our society but also our capacity to counteract them..

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

In this thesis an explorative study was undertaken with the aim to study how a number of private care providers, as well as politicians and officials from councils in and around the Stockholm and Uppsala counties, think about the future of the Swedish elderly care from a property perspective, i.e. homes for the elderly. The analysis shows that there is a demand for capacity in 6 out of 16 municipalities, and that the property is an important part of this capacity, and the fulfillment of it. This was mainly due to the cost of capital, but also because of several other factors such as lack of land, a wish to guide the design, ideology, and in many cases a wish to use the property as an instrument of domination to control private health care providers.Also, the property was show to be connected to economic competition, to freedom of choice, and to quality. The problems related to the property in the market for elderly care still remains to be solved.

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

Östgöta Brandstodsbolag started its insurance business in 1841 and is today a part of Länsförsäkringsgruppen, which consists of 24 independent and locally anchored county insurance companies. The local concept is a condition for the county insurance (länsförsäkring) idea, which means that the 24 county insurance companies cooperate freely. Länsförsäkringar is the market leader within property and liability insurances in Sweden and has a market share of 30.5%. The largest, and most well known, insurance companies in Sweden, apart from Länsförsäkringar, are If, Trygg-Hansa and Folksam. This essay treats with Östgöta Brandstodsbolag, which is one of Sweden's largest county insurance companies. The company is active in the county of Östergötland where it has the dominant market shares within home, detached houses, car and farming.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

1998 års företagsskatteutredning föreslår i SOU 2001:11 att beskattningen av kapitalvinster på företagsägda näringsandelar (BKN) avskaffas. Denna uppsats behandlar frågan om hur ett sådant avskaffande skulle påverka de s.k. fåmansföretagsreglerna i IL 57 kap. I uppsatsen visar jag att de nuvarande reglerna i IL 57 kap. inte skulle förmå uppfylla deras syfte vid ett eventuellt avskaffande av BKN.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

The inherited education and the (un)free choice?- A comparative survey between five different programs on University of ÖrebroThe aim with this paper has been to examine and to report for different sociocultural background factors (class property, the parents' level of education, the parents' income) importance for the choice of type of education and to see if there is any differences between different university courses with respect to class property. Our issues were following:1. What/which sociocultural factors have had most importance for the choice of programs on universities?2.

The major environmental problems that we have today are frequently mentioned in the media today. One example is the ongoing debate regarding global warming and its causes and consequences. There are also several other problems in our society such as segregation and social tensions. Most agree that we must do something to solve these problems and that we must try to achieve a sustainable development for the entire planet. But how should it actually be done and what trade-offs, compromises, sacrifices and changes must be made?The purpose of this paper is to examine how these issues are being dealt with in Swedish city planning.