In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Syftet med denna studie var att undersöka eventuella samband mellan inkomstfördelning samt utbildning och attityd gentemot delad föräldraledighet. Vidare blev denna problemformulering vital, då den även befrämjade möjligheten att titta på hur attityden gentemot delad föräldraledighet inverkar på synen av könsroller i ett hushåll. Undersökningen bygger på en enkät kring familjeliv och arbete, som har utförts av Sociologiska Institutionen vid Umeå universitet, och sammanförts av ISSP 2012 (International Social Survey Program). Studien grundar sig i en univariat analys som beskriver variablernas frekvensfördelningar, och därefter testas eventuella samband genom bivariat och multivariat analys. Det teoretiska ramverket där begrepp såsom könsroller, resurser och kapital inbegrips, blir på senare hand studiens analytiska verktyg.

Att ha en god planeringspolicy för samtliga produktionsavsnitt i en produktionsanläggning är en viktig del i en organisation. Inom en industri med många produktvariationer och artiklar är det lämpligt att anpassa flera planeringsmetoder för effektiv planering mot samtliga operationer. I en av Sandviks produktionsenheter för skärtillverkning i Gimo var fokus riktat till att förbättra planeringspolicyn mot lågfrekventa beläggningsprocesser. I denna studie presenterar och optimeras planeringen mot två beläggningstyper vardera inom Physical Vapor Deposition (PVD) och Chemical Vapor Deposition (CVD). I grund för detta examensarbete finns en teoretisk studie, simulering samt fallstudier på Sandvik Coromant AB.

The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

Background: In 1999 the Swedish pension system was reformed with an aim to create a stable and high return on pension assets. First, Second, Third and Fourth general pension funds, hereby referred to as AP1-AP4, had an important part in the reform. AP1-AP4, also called the buffer funds, was assigned to secure long-term, big parts of the pension capital. The funds objective is by law, to manage the fund's assets in a manner that provides maximum benefit for the state pension. The funds will also invest pension assets with an overall low level of risk while achieving a sustainable high return.Aim: The purpose of this study is to investigate whether the First-Fourth AP-Funds is meeting its objectives regarding risk and return according to Swedish law.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Baskettränarna i klubben upplever att de kan påverka verksamheten och att deras engagemang gör skillnad för de basketspelande barnen och ungdomarna, för klubben och för sin egen personliga utveckling. Tränarna erfar att det är lättare att påverka och ha inflytande i den interna tränarrollen än i den externa tränarrollen. Omgivningens individer gör skillnad på tränarna och bemötandet tränarna får upplevs vara beroende av vilket kön, vilken ålder och vilken etnicitet tränarna har. Inom basketklubben upplever tränarna att det finns en lyhördhet och öppenhet för varandras olikheter, dels på grund av att alla känner alla i klubben och för att det finns ett socialt klimat och en tydlighet i organisationens beslutsprocesser som gör att tränarna upplever att de kan påverka verksamheten och att deras engagemang är viktigt och meningsfullt. Syftet med uppsatsen är att genom kvalitativa intervjuer med unga baskettränare och öppna observationer i en stockholmsbaserad basketklubb problematisera och se närmare på hur de unga idrottsledarna anser sig ha möjlighet att kunna påverka mer än själva idrottsutövandet inom ramen för sitt engagemang.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

A range of public health and animal welfare problems has been shown to be associated with free-roaming dogs. With a high density of free-roaming dogs and with a major tourism industry, Samoan tourists are likely to be influenced by the presence of the dogs. The tourists are mainly from the Oceanic region; with New Zealand and Australia as the biggest contributors. The aim of this study was to examine the potential impacts of dogs on visitors to Samoa. A questionnaire was handed out to 281 visitors all over Samoa, collecting opinions and information on visitors? experiences and behaviour regarding the Samoan dogs.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

This Master?s Thesis aims to investigate and assess the methods used to decrease the discharge ofmetals, primarily copper, from the water purification plant at Assa Industries plating factory inEskilstuna.Literature studies of the purification methods precipitation, ion exchange, evaporation, reverseosmosis and electrolysis has been done to appraise the adequacy of the technique. Thesetechniques are commonly used for purification of industrial waste water.Assa has four plating lines: the Trumline, the big Zinkline, the new Zinkline and the Decorativeline. The new Zinkline is the most modern of the four lines and purification is done byrecirculation over an ion exchange unit. The demand for fresh water is thereby heavily reduced.The Trumline, the big Zinkline and the Decorative line all use older techniques.