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: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The project has sprung out of my imagination. I wanted to find out what happened to my creativity, and my way of making product design if I used the method of putting myself into a fictive world. The project has taught me to rely on myself and my knowledge as a designer.I have made a chair which closes out sounds and gestures in public places. A chair which provides you with peace and quiet in a busy environment..

The goal of this thesis is to analyse whether the method ?Observiaire? is of any use for traffic analysis. The method consists of analysing film material, preferably before and after changes are made to an area, by answering a survey for the users that are observed within the population. The method also opens up for deeper qualitative analyses which are rooted in the quantitative data collected from the survey-study. In this study we analyse the method by applying it to the case study of the changes made at Götgatan in Stockholm, where a green wave was implemented and the bicycle road widened.

Very often the interesting variables are explained by several underlying variables and in statistical analyses it is common to study the relationship between variables and groups of variables. Because of this multivariate analysis is commonly used in both science and industry. There are two problem with both univariate and multivariate analyses. One is when the variables are correlated. The other is when the number variables of exceeds the number of observations which makes the matrices algebra used in the analysis impossible to execute.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

In order to be able to change, to maintain competitiveness as a company in a world where rapid changes is part of the daily life, it is crucial to have knowledge and methods in how to change. One method, originally developed in Finland, is the Change Laboratory. This method is said to be efficient, not only concerning change aspects but also learning, since change and learning in this method is intertwined. This Master Thesis (20p.) tells about the process of conducting a Change Laboratory with a Swedish high-tech company and analyses factors in the process that makes change possible..

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

In this work, a method was developed and evaluated for calculating the life of welds under the influence of fatigue loads from a vibration environment. Typically, a shaker table is used for testing a component against vibration loads. The shaker table creates a vibration environment that is defined in the frequency domain by a power spectrum.Similarly, a virtual vibration table can be used to calculate the same type of load environment, which can then be used to calculate the expected lifetime. The benefit of this method is that it can be used in design, as well as in simulation of tests before physical verification tests are carried out.Today there are methods for calculating fatigue life of non-welded base material, but since many components contain welded joints, there is a need to apply this method to those types as well. To achieve this, the thesis combines two different areas, which together provide a method for fatigue assessment of welds using a virtual shaker table.The methodology is carried out by modeling the component, and its welded joints, in a finite element program.

The cost of transportation has strongly increased in the recent years, transportations which are a major part for the construction companies. Skanska Asphalt which is a part of Skanska Sverige AB has noticed that there are significant cost savings to be made with the purchasing of transports. The transports in this case is about asphalt, where the costs are about 10% of the outsourcing business turnover. The purpose of this thesis is to study the working practice that Skanska Asphalt are using today in controlling and time-writing, for the asphalt transportations. Resulting in recommendations on how to improve the working practice at Skanska Asphalt.This study was conducted with the help of a number of interviews with Skanska?s employees and with suppliers of transportation to describe the practices which are being used in during the asphalt transportation.

The energy consumption continues to increase as the use of electronics and energy consuming equipment increases. The use of fossil fuels has to be phased out for this to be sustainable in the long run while the use of renewable energy continues to increase. A renewable energy source is solar energy but the production of heat and electricity are today very expensive compared to other energy sources and an important task for the solar energy market to grow is therefore to minimize the production cost of the solar collectors while increasing its efficiency to produce heat and/or electricity. One way to convert solar energy into heat is by using solar collectors and electricity can be produced by utilizing the produced heat, or by applying solar cells.This thesis aims to recommend a reflective material for the next generation solar collectors from Absolicon and to recommend a commercially available coating for the receiver tube of the solar collector. A market study has been carried out to investigate the cost-related aspects along with the optical and durable aspects for the optical material of the solar collector.