Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

Rättsläget vad gäller beskattningen av FoU-samarbeten i enkla bolag synes i vissa avseendenvara oklart. Trots detta har inkomstskatterättsliga implikationer av FoU-samarbetenmellan företag inte behandlats i någon större utsträckning i doktrinen. Tyngdpunkten idenna uppsats ligger på den resultatfördelning och de förmögenhetsöverföringar som kanuppstå i samband med FoU-samarbeten och de tänkbara inkomstskatterättsliga effektersom de för med sig. Vid en belysning av dessa transaktioner har vi funnit att det finns ettbehov av klargöranden för hur dessa skall behandlas inkomstskatterättsligt.Utifrån vår studie framgår det att samarbetsavtalet får en avgörande betydelse för beskattningeni enkla bolag. Den rådande uppfattningen synes alltså vara att ett bolagsavtal kan haskatterättslig verkan avseende inkomstfördelningen utan att en äganderättsförändring behöverske.

Gentrifiering pågår idag ständigt i vårt samhälle. Det är en social förändringsprocess som består i att människor med hög socioekonomisk status flyttar till områden som traditionellt sett har dominerats av människor ur lägre sociala klasser och från etniska minoriteter.Den här studien undersöker teorier och bakomliggande faktorer till varför människor väljer att gentrifiera och vilka likheter det finns mellan dem som väljer att gentrifiera. Genom en litteraturstudie visar pekar undersökningen på tidigare forskning och för en diskussion om ämnet.Resultat av den här studien visar att anledningarna till varför människor gentrifierar idag ser väldigt olika ut, man har alltså inte kommit fram till vad den gemensamma nämnaren som får gentrifierarare att gentrifiera är. Vad man har ringat in är vad som sker, vilka det drabbar och vilka som har bra förutsättningar att bli gentrifierare.Studien visar också att man måste sätta in gentrifiering i ett större samhällsperpektiv i vidare forskning för att finna nya svar och att inte bara studera den gentrifierande sidan, de som flyttar in i dessa områden..

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.

In order to fully grasp the phenomena 'City' we must understand its political structure as an integrated part of its physical structure and vice versa. This thesis focuses on one crucial element of the City, the public space, and discusses it in relation to the public realm, or sphere, of the City. The aim is to see if it is possible to conceive public space as a spatial dimension of power, and if so, how to analyse this. With the help of the theoretical tool of two ideal types of the configuration of public space, "The city as civic public life" and "The city as authoritarian control" an empirical study is carried out on the case of Prishtina, capital of Kosovo.Conclusions made are that function and use of a city's public spaces can be understood in relation to changes in the political climate of the society. Furthermore, a void in the asset of concepts offered by the ideal types is found ? and therefore also need for new concepts to describe and understand a public space undergoing a dynamic transformation, as being a part of a city in political transition..

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

Femsjö is a small parish situated in Hylte municipality, Växjö diocese. The parish has a total area of 8230 ha of which 5000 ha are covered with forest. There have not been any large industries in the parish offering work opportunities for the inhabitants, so they have had to generate income from their land and the forest. Instead of going to the bank to get a bank loan the people of Femsjö parish went out in to the forest and harvested trees for timber and extra cash revenue. Production of pine tar and potash were two other ways that the residents of Femsjö parish could earn extra money for the household in order to keep starvation away.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

The vast majority of parents want their children to succeed and become successful in one way or the other. The very first is that the child will graduate from school. In today?s society which is characterized by career-driven parents, especially mothers, one wonders if somewhere along the way parents are prioritizing their own careers over their children?s school achievements. This might be true in some cases, but in others it could merely be that parents are expecting more from their children?s future.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

Syftet med uppsatsen är att undersöka hur autenticitet konstrueras i en nätgemenskap som bland annat ägnar sig åt att återskapa historiska kläder. Gruppen heter Vi som syr medeltidskläder och återfinns på Facebook. Konversationerna mellan medlemmar i gruppen analyseras med en netnografisk metod. Det teoretiska ramverket för undersökningen består av en konstruktivistisk syn på autenticitet, subkulturellt och socialt kapital, kategorier, dikotomier och formella och informella hierarkier. Undersökningen visar, bland annat, att autenticitet konstrueras genom konversationer mellan medlemmar i gruppen som har högt subkulturellt kapital och står högt upp i den informella hierarkin, med stöd av medlemmar högt upp i den formella hierarkin. Resultaten visar också att medlemmar med högt subkulturellt kapital ofta har en relation till museum och universitet och att dessa institutioner påverkar konstruktionen av det autentiska även här.

Reverse logistics is getting more and more attention both from companies and the public. It is an area with the possibility for companies to do good in the eyes of the public. This work focus on the return system of a one-way handling material called the loading ledge. The loading ledge is developed by IKEA as a substitute for the EUR-pallet in transports from suppliers with a long distance and even flow and in transports from suppliers with short distance and uneven flow. The loading ledge is made out of 100 % recyclable plastic.The purpose of this work is to find the most efficient set-up for recycling of loading ledges within IKEA on a European level from a transport and handling point of view considering aspects like cost, environment, time and, from an administrative point of view, user-friendliness.Who will the participants of the set-up be, where will they be located, which transports are needed and which income and costs does the set-up generate, are questions that will be answered.

Prostitution has for a long time been an understudied field in economics. Due in part to a lack of quantitative and empirical material, itself largely a result of the illegality or semi-illegality of the activity in most countries, the factors that explain the prevalence of, and pricing in, prostitution have remained largely undiscussed. In the last 20 year, this have begun to change: new theories ? notably by Edlund & Korn (2002), Rao et al (2003) and Della Giusta et al (2009) ? have been formulated and the rise of internet based escort sites have made large scale quantitative studies possible. This thesis examines if, and in what way, court documents can help expand the understanding of the economics of prostitution in Sweden.