This thesis seeks to explain the effect of private equity ownership on the amount of invest- ments made in a company. We use three capital expenditure based key ratios to determine if there is a tendency for private equity owned firms to invest more or less than comparable companies. Our dataset involve 27 Swedish buyout companies that were sold by a private equity fund between 2001 and 2009. Each buyout is assigned a peer group of two firms in similar size and in the same industry. Firstly, we compare the key ratios to determine potential differences in the level of investment.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Purpose: The purpose of this study is to examine whether hedge funds generate higher risk-adjusted returns than traditional managed funds in Sweden.Methodology: This study was based on quantitative data about the funds historical returns. The funds historical returns were taken from the database Morningstar and the risk-free rate from the Swedish central bank. Random samples of 36 funds have been divided into three portfolios in the form of a hedge fund portfolio, stock portfolio and mix fund portfolio.Result & Conclusion: The study concluded that the stock portfolio has shown the highest average yield for the study period where all portfolios below market index. Hedge fund portfolio has achieved the highest risk-adjusted return calculated by the portfolios Sharpe Ratio. Of all hedge strategies, arbitrage had the highest average return and risk-adjusted returns..

The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

The focus of our study was to examine personal assistants and group home assistants experiences of stress at work, how they cope with stress and how it affects the relationship with the care recipient. The study is made out of a qualitative frame and based on interviews with two personal assistants and four group home assistants. Our theoretical perspectives consist of Aaron Antonovsky?s SOC theory, Richard Lazarus theory about coping and also sociologist Johan Asplund?s theory about social interaction. The result indicates that the experiences of stress are individual and varied among the participants while the presence of stress at work is a shared apprehension.

The purose of the study is to increase knowledge regarding systematic enviromentarl work in an organization that works with road services. Work on the road is done in a hazardous environment with constant danger regarding the life of the individual. The site of the work varies in accordance with where the needs ae . This requires skilled workers capable of working independently and that they are experienced din doing their own risk assessments in accordance with the individual believes that the situation calls for work to be performed safely. The study was conducted with a qualitative research approach in which four employees of different positions, knowledge, experience and vision to work in a hazardous environment were interviewed. The focus rests on the organization, management, and individual aspirations for a safe and secure working environment. The study adds weight to the relationship between the purchaser of the work and the organization as a prime contractor due to the compexity of the organization.

This Masters' thesis is a study on the information behaviour of hospital personnel at the University Hospital in Lund, Sweden. A questionnaire was distributed to 301 nurses and physicians working in the intensive care unit, the population was reduced to 244 persons. The response rate was 52%, i.e. 125 questionnaires were completed. Nurses constituted 68 % of the population.

The main objective of this study was to evaluate animal welfare situation in Ethiopia during slaughter and to investigate chain activities between animal markets and Kera abattoir in Addis Abeba. In total, 442 animals were observed within 52 groups of cattle; both ox and calves with different breeds. The study was divided into four different sets of data collection; behavioural observations, recording of slaughter process, observation during transport and interview. During the behavioural observations, an ethogram was used with 46 behaviours observed, categorised into 5 different groups. The data was calculated using Excel and SAS. The results indicated that a significant correlation (p-value.

The purpose of this project was to investigate if retention of polar compounds that are given to treat tuberculosis, diabetes, inflammatory bowel disease and childhood leukemia could be obtained with HILIC separation. By varying different parameters for different types of columns the compounds were analyzed with the aim of finding guidelines for future method optimizations. To perform these analyzes three different columns were tested ? ZIC-HILIC (silica-based with zwitterions), ZIC-pHILIC (polymer-based with zwitterions) and XBridge Amide (amide functions). The results were evaluated with selected quality measures.

The unemployment rate in Sweden is increasing even though there are more and more municipal activation policies established. The activation policies aim is to decrease the unemployment but that is not yet happening. This problem has led us to go through with this study.The aim of this study was, from an organizational perspective, to examine and describe how the interaction works between the Municipal Employment Services, Employment Office and Social Services in a Swedish medium sized municipality. Special focus was upon the legitimacy of the Municipal Employment Services.  This study was based on nine semi-structured interviews with managers and employers within the organizations in this study.

Tidigare forskning har visat att selektiv uppmärksamhet (selective attention; SA) mot hotfulla stimuli kan predicera emotionella responser på stressfyllda händelser. Syftet med denna studie var att undersöka sambandet mellan sårbarhet för ångest i form av SA och fysiologiska samt självskattade stressreaktioner på en laboratoriestressor. Ett negativt samband mellan fysiologisk stressreaktion och SA samt ett positivt samband mellan självskattad stressreaktion och SA förväntades. Skillnaden i hudkonduktansreaktivitet (skin conductance reactivity; SCR) på subliminalt presenterade hotfulla och neutrala stimuli hos 41 försökspersoner utgjorde mått på SA i denna studie. Försökspersonerna utsattes senare för en laboratoriestressor samtidigt som hjärtfrekvensvariabilitet (heart rate variability; HRV) och hudkonduktansvariabilitet (skin conductance variability; SCV) registrerades.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

A method for measuring the total impulse from a multi hole diesel injector, introduced inprevious thesis work, ?Development of a method and a device for measuring the momentumrate of fuel sprays?, by Mikael Lindström, has been further developed and tested. The conceptis to simultaneously deflect all sprays from a multi hole diesel injector by using a bell shapeddeflector. The fuel sprays are deflected straight down from their initial umbrella angle, andthe resulting deflection force is measured in a thin strained section of the load cell. The strainis given by three strain gauges, with quarter-bridge circuitry for each gauge.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.