Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

Background: Older people are a major patient group seeking medical care in Sweden. Several of the elderly are living alone and the main reason for living alone is when the spouse passes away. Loneliness is a factor that can affect quality of life, health and wellbeing. Loneliness is an individual experience, loneliness can be self-chosen but involuntary loneliness can lead to lifelong suffering and feelings of loneliness. Aim: The aim of the study was to highlight the factors affecting loneliness among elderly people within municipal care living in Sweden.

The aim of this study was to describe preferences of geographic direction of ten, oak-living epiphytic lichen species and how they responded to sun exposure, nearby bushes and trees, bark fissure depth and circumference. The frequency of every species was recorded in arcs of ten degrees around the tree at a height of 130 to 180 cm above the ground. An estimation of the amount of every species in every arc was also recorded. To analyse how the distribution of the lichen species responded to the different factors their concentration for every tree was plotted against the four factors. The distribution of Cliostomum corrugatum had a positive response to high sun exposure and a negative response to a thick layer of bushes and trees.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

A real option model is developed to examine the crucial factors affecting the agricultural firms? decision to quit the production and rent out the land to a company building a PV power plant. The public policies in support of investments in renewable energies have created the conditions for a market regarding investments in PV installations in agricultural areas.The decision to switch offers to the agricultural firm and to society several economical, social and environmental benefits, representing sustainability. However, PV installations in agricultural areas require the allocation of a certain land area. By assigning a part of land to PV installations, thereby the area of land allocated to agricultural production decreases.

The aim of this Masters thesis is to investigate the factors that contribute to childrens feelings of enjoyment and wellbeing while reading pleasure reading. The research is founded on qualitative interviews with eight children aged between 9 and 12 years. In the review of the literature different theories of reading experiences are examined and the theory of flow is used to analyse and interpret childrens statements of reading experiences. The theory of flow has not been developed to investigate reading but aims to describe and explain when and how people experience happiness and joy. The results of this study reveal that many different factors influence childrens reading.

This study has investigated what makes a business relation satisfactory. The purpose is to distinguish the factors that are relevant to a functioning cooperation relationship between sawmills and DIY-stores. The theoretical framework is primarily based on long-term business relationships. The study is based on two case companies and their relations with wood-suppliers. - Case company 1 is a relatively new established and still growing company.

The aim of this thesis is to improve the control of urea injection at the combined power and heating plant Framtidens Gärstad (FTG). Tekniska Verken i Linköping AB is the owner of the plant.The FTG plant consists of a boiler where garbage combustion is done. From the combustion nitrogen oxides are emitted. These nitrogen oxides are hazardous to the environment. To reduce the nitrogen oxides, injection of urea into the boiler is used.

The term Temporary places could be used to describe a wide range of shapes, functions and not least different time sets . In this thesis, however, the intention of temporality should be seen as the main definition regarding this subject. This thesis is based on a literature study and the aim is to explore temporary places, their values and their functions. Furthermore, the purpose is also to highlight temporary places as a method to be used by urban planners, in order to create more flexibility in the city planning of today. The thesis describes the underlying factors and conditions creating an increased interest in flexible planning. Furthermore, a number of tactics and applications are presented, all drawn from current research on the topic.

Over the last 25 year IT development has greatly influenced the waycompanies are managed, the tremendous growth in the information society has made a huge amount of information extremely accessible. This has resulted in the problem of information overload where the large amount of information can affect the quality of a decision basis collected by a controller.The purpose of the study is to examine how a controller is affected by information overload and how this influences the decision basis. We intend to highlight the important elements to represent a high quality of information.A survey was conducted through a case study within a global affiliated company in the packaging industry. An adductive approach has been applied with a qualitative research method. Collected empirical material from interviews has been put into relation with existing theories.The case study indicates that there is no relationship between the problem of information overload and flawed decision basis.

The aim of this study is to examine how teachers and school librarians view the concept of information literacy in relation to their students, and to find factors that affect their undertakings to make their students information literate. In order to accomplish this, qualitative interviews have been carried out with teachers and school librarians at four Swedish junior high schools. The theoretical framework of this study is the seven faces of information literacy developed by Christine Bruce. The empirical material has been analysed firstly by finding themes that are of importance for the work with information literacy, and secondly by placing the interviewees? commentaries on information literacy in Bruce´s seven faces of information literacy.

Syftet med studien var att skapa en bättre förståelse för hur några juniorishockeyspelare och deras tränare ser på hur faktorerna lagsammanhållning, spelaromsättning, roller och prestation förhåller sig till varandra och hur de arbetade med dessa faktorer. Instrumenten som användes var GEQ (Group Environment Questionnaire) och två helstrukturerade intervjuguider. Deltagarna i studien var ishockeyspelarna i ett J18-lag (n=18) och deras tränare (n=1) i en medelstor klubb i Sverige. Resultatet visade att samtliga intervjudeltagare upplevde ett positivt samband mellan lagsammanhållning, spelaromsättning, rollklarhet och prestation. Sambandet beskrevs dock som cirkulärt, att alla faktorerna var beroende av varandra och påverkades av varandra.

This essay analyses the act of reading August Strindberg?s novel En dåres försvarstal (A Madman?s defence). It reveals the writer?s motif and purpose with the text and it shows how a certain interpretation of the text is crucial for the writer?s intentions to become reality. But it also shows how this interpretation is threaten by several, both intertextual and extratextual, thematically and structural, factors.

BACKGROUND: The relationship between physical activity and health versusphysical inactivity and poor health are well known. Ethnic minorities are generallyless physically active than the residence country's majority population andgenerally have a poorer health status. The study has a health promotion perspective.PURPOSE: The purpose of this study was to describe factors that influencephysical activity among middle-aged and older persons, belonging to an ethnicminority. METHOD: The method used to answer the purpose is a literature-basedstudy. The searching for literature has been carried out in a systematic way.Scientific articles to base the results on, has been gathered from various databases.Included articles were analyzed with a qualitative content analysis and identifiedsimilarities and differences in the content were divided into themes and categories.RESULTS: Recurrent themes in the literature, that influence physical activity inmiddle-aged and older people that belong to an ethnic minority, was support, healthand illness, external factors, internal factors, community related and socioeconomicfactors and ignorance and beliefs.

The objective of this literature study was to describe how the school nurse can adopt the salutogenic perspective in her health promoting work. The articles were examined in order to identify what was written about the school nurse?s work from the salutogenic perspective. In parallel, Eriksson?s, Orem?s, and Newman?s nursing theories were examined from the same perspective.