This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

Sekretessbelagd.

The amounts of theories that deal with naval warfare are many. Several of those are developed under the previous century when tactics and technology were in the eve of development. Many of modern thinkers within science of war often refer to older but recognized theories. The purpose of this essay is to examine if the old but recognized theories are of current interest in modern naval warfare. The questions that are used in this essay are, what is the characteristics of the war of Yom Kippur with Mahan?s offensive and Corbett?s defensive as a starting-point and are there any of the theories that are prominent.

The out-of-town retail establishments are part of the dramatic structural changes in the retailing of food and groceries. There are however strong indications suggesting these establishments result in negative externalities concerning areas such as pollution and urban environment. The purpose of this study is to describe and, from an economic perspective, analyse the Swedish political regulations and planning policies concerning the out-of-town supermarkets. The analysis establishes that the current regulations regarding out-of-town retailing do not, due to the occurrence of market failures, produce an optimal situation. It might therefore be necessary to change the planning policies in a more restrictive direction.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The attitudes towards nature conservation in forestry are based on the individual forest owner. The theme of the interviews is the opinion on nature conservation in forestry. The purpose of this study is to identify if there is any difference in attitude to nature conservation in forestry according to the age of the forest owner. The study discusses different factors that affect the private forest owners consideration of nature conservation and give an insight in different generations attitude to nature conservation. Other topics that are discussed is if future change of generation will change the consideration of nature conservation in Swedish forestry and what is needed to enhance the interest in nature conservation among forest owners.This study is the result of interviews with a number of forest owners in the county of Uppsala, Sweden.

This is a case study on the functioning of political parties and the aim was to explain ?how? and ?why? the Swedish social democratic party changed their policies in the Middle East politics. I wanted to explain this process of change by using Angelo Panebianco?s framework for the analysis of political parties. Angelo Panebianco´s hypothesis is that all parties must be viewed as organizations to understand their functions.

This investigation aimed to shed light on the terms of the dispensing and the retaining of municipal social benefits granted by Swedish social services, this in regard of a less visible societal subgroup; citizens who cannot attain or retain housing of their own.Through qualitative interviews with six municipal social workers in Skåne, the plight of these citizens is revealed from a policy-making perspective in respect of views on discretion and individual appreciation. How may the applicant impact the application process and how does social subletting operate as a service effort?Further analysis of the accounts of informants? views on change and the reasons for change, sketched an image of a society where public acceptance and tolerance are crucial factors for citizens hoping to achieve a homestead through means of municipal intervention.In conclusion, flexible attitudes towards job description are of major import to the possibility of offering client support in under-staffed municipal environs. Furthermore, reflexive social workers allying with the applicant throughout the process, from application to intervention are decisive for efficacious, long-term social work..

-1949 [26][upps-01.gif] The aim of this master thesis is to investigate how W.E.A. Workers Educational Association, took part in the great changes of society and in the modernizing process in the period of 1920-1949. The examination is based upon three journals of educational material that were connected with W.E.A. The question at issue is to show how the people behind W.E.A. aimed to educate and indeed educated the workers to modern people and moreso to see how the articles in fact were written and to analyse in what way they turn to the workers and get their attention.

Abstract The use of electronic media plays an important part in the life of youth and especially Internet and mobile phones are important in the social and cultural networks of youth. The first step of this thesis is to examine the ICT-based activities of upper secondary school students through an online survey. The second step is to examine what didactic implications can be derived from the ICT-based activities in the subject of Swedish. Results from this survey and national and international research show that young people spend the majority of their leisure time on the Internet. The result also shows that media activities displace other school related activities such as traditional reading and writing.

The purposeof this study was to investigate whether preschool staff who participated in a previous health project retains the good behavior change, and to explore their perceived barriers and opportunities for this. The study was conducted on a "feel good" preschool and the selected population was preschool teachers and/or child minders. The selected method was qualitative, descriptive, and through the interviews the respondents got questions about their behavior changes and their experiences of this. The result of the survey showed that nearly all of the participants in the study had maintained the good behavior changes and most of them had implemented them in their lives. The obstacles that individuals perceived were mainly time constraints and the opportunities they saw were planning, motivation and positive experience.

Due to the political system in Vietnam, all organizations in Vietnam need a permit to operate in the country and consequently, have to balance their mission, their main purpose of being in the country, with the fact that they are dependant on the government to give them the permit they need to stay in the country.With this as our basis, the main focus of this essay has been to identify different types of relations that exist between the Vietnamese state and International Non Governmental Organisations (INGOs) in Vietnam. Since we have interviewed people representing INGOs, our result is based on their experience of this relationship. By using Najam's Four-C's Model, we established that the more traditional INGOs which principally provide services, predominantly have a cooperative relationship with the state, whereas radical INGOs which are committed to policy change, mostly have a relationship which is characterised by conflict..

A prefabricated timber frame house previously built by Villafabriken AB has been modeled in Autodesk Revit Architectural, a 3D-program based on BIM-technology. This has been done tosee if it?s possible to produce the publications that Villafabriken demands from the designengineer?s work, and examine which possible extra values that may arise compared to traditional 2D-CAD drawing.BIM is short for Building Information Modeling. Everything is stored in a single database and a change in the project file is automatically updated across the project. BIM provides more than just drawings since information from the model can be retrieved in various ways such as lists and quantity schedules.It was possible to produce the publications that Villafabriken demanded using Revit, but BIM doesn?t only mean a new way of drawing, it also require a change in the company?s process were the information from the model is being used..