In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

A business is always dependent on its customers. It is therefore important to ensurethat customers are satisfied with the product and the warranty included.The study was conducted in cooperation with the building contacting companySkanska Sweden. The aim is to use interviews to collect and process experiences in order to answer the question: How should the recovery process in the construction industry be performed to ensure a professional handling of warranty? The results have shaped my conclusions and I have turned them into a proposal that companies in the industry can benefit from. The study indicates that the industry is not geared for a five year warranty, which was introduced in 2004 and 2006.

BakgrundSvensk sjukvård har idag bland de bästa behandlingsresultaten i Europa, men trots det förs diskussionen om sjukvården ofta i negativa ordalag. I ett försök att förbättra synen på verksamheten och bli mer effektiva har sjukvården i Sverige ofta använt sig av kommersiellamodeller, modellerna har dock behövt anpassas för att fungera i sjukvårdens miljö. En av de senaste kommersiella modellerna som nu införs i den svenska sjukvården är Lean Healthcare,som är sjukvårdens version av Toyotas produktionsfilosofi Lean Production. En stor del avtidigare forskning på området har behandlat Lean Production men lite finns att tillgå som handlar om Lean Healthcare. Den här studien är ett bidrag till att utöka kunskapen om Lean Healthcare i Sverige.SyfteSyftet med den här studien är att beskriva hur Lean-filosofin fungerar i den svenska sjukvården samt att göra en jämförelse mellan Lean Production och andra kommersiella modeller som tidigare har införts i den svenska sjukvården.GenomförandeMed hjälp av intervjuer på tre svenska sjukvårdsenheter har en fallstudie med fokus på Lean Production och Lean Healthcare genomförts.ResultatResultatet av studien visar att Lean Healthcare, i likhet med tidigare modeller, har krävt anpassningar för att fungera i sjukvårdens kontext.

Working horses in developing countries are mostly used for transportation. They are often owned by people with limited economical resources and lack of knowledge about how to take care of the horses and due to this the horses often suffer from problems such as dehydration, poor body condition, lesions and parasitic infections. The aim of this master thesis was to investigate if free veterinary care improved the health and hydration status of working horses in Nicaragua and it was performed as a part of a project called ?Free veterinary assistance for working horses and training of their owners as veterinary promoters in the Pacific coast of Nicaragua?. Five parameters were used to investigate whether free care improved the health of working horses in six towns along the Pacific Coast of Nicaragua.

The lake Spexhultasjön is a moderate humic mesotrophic lake that is not acidified. The fish fauna was investigated by using a standard method for sampling freshwater fish with multi mesh gill nets. The fish fauna was diverse with perch, pike, tench, common whitefish, and roach. Perch and roach dominated. There were few pikes.

The aim of this thesis is to examine Sven Almqvist?s research on the 17th century book printer Johann Kankel who was employed by count Per Brahe the younger on the island of Visingsö. A model to describe the communications circuit, constructed by book historians Thomas R. Adams and Nicolas Barker are used as well as the historical source criticism method. This model consists of the five phases: publication, manufacture, distribution, reception and survival.

The aim of this two years master´s thesis is to examine discourses about electronic books in relation to libraries that occur in the Swedish library journal Biblioteksbladet by using critical discourse analysis (CDA). The thesis also aims to discuss changes in the discourse practice, and discuss the relationship between discourse practice and social practice in the field of library and information science (LIS). A main point of CDA is that language is a form of social practice that helps shape social reality. Furthermore the concept of ideology, as understood with-in CDA, brings understanding to the way discursive events help reproduce and transform social relations of pow-er. The text samples span from 2005 up to and including 2011 and were examined by using Norman Fairclough´s three-dimensional conception of discourse, which allows for interpretation of text on a linguistic, discursive and social level.The result of the analysis showed that there are several different discourses about electronic books and li-braries, none of which can be said to be particularly representative.

This master thesis is about the collaboration between the custom dairy heifer grower and thedairy producer.The custom dairy heifer grower is a rather unusual strategy of reproductive management inSweden compared to other countries like U.S. and Denmark where the specialization withindairy production gone much further. In these countries the research also has reached muchfurther within this type of industry. However in Sweden there has been research made in thearea of collaboration, but then only within collaborations in the industries of crop production,dairy production and pork meat.The down going trend of profitability within dairy production together with poor profitabilityin the beef industry could partly remedy if more collaborations around heifer contractingwould arise. But since the industry still is of a rare kind in Sweden the knowledge about howthese types of collaborative arrangements works and their contracts are put together is poor.By that the aim of this master thesis is formulated as follows: "how is usually thecollaborative arrangement between the dairy producer and custom dairy heifer growerdesigned".

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.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.

This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.

Den globala trenden över hela världen är en allt mer tilltagande urbanisering. För att städer ska kunna klara av en ökande mängd människor krävs att de jobbar med många olika lösningar, en lösning är att bygga mer på höjden. Detta är dock inte helt utan problem utan skapar viss problematik vad gäller säkerhet och då främst för utrymningen. Ett alternativ som finns för att underlätta för utrymningen är utrymningshissar. Den här rapportens huvudsyfte är att undersöka om det finns en efterfrågan och ett behov av ett särskilt regelverk för utrymningshissar i Sverige.

The purpose of this essay is to evaluate stock index bonds return to risk ratio in order to investigate to which degree an investor in a stock index bond take part of the underlying index return and what the investor must pay for the security of not losing his funds. In order to carry out this evaluation an average return per year and the Sharpe ratio will be calculated and a mean- standard deviation analysis will be made. All investigated stock index bonds are based on a Swedish underlying asset.The results show that the stock index bonds haven?t generated a higher risk adjusted return than its underlying asset. The stock index bonds took part of 57 % of the underlying assets return, and the loss of 10 percentage points per year for the stock index bonds compared to its underlying asset can be seen as the cost for the guarantee a stock index bond gives..

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.