Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

This essay reviews the situation for real estate agencies within the Stockholm area. In this essay we assume that costumer loyalty is a requirement for survival on the competitive estate market. Two actors have been compared; A well known national Internet-based agency, Skandia Mäklarna, and a smaller local traditional agent Mäklarfirman Grönberg. These actors have been analyzed up on theories on loyalty, relationship marketing, service marketing, quality and involvement .The conclusion of the essay is that it is possible for small estate agencies to compeed with larger Internet based agencies by building loyal relationships with their customers. This can be achieved if the right strategic decisions are made.

The purpose of this essay is using theories about labeling and social bonds to study whether a measure of rehabilitation for the psychically disabled contributes to a return to a normal status as not-labeled. Partly we examine whether the activities organized by the regulation-ruled authorities during the work of rehabilitation lead to shame or pride, and partly how these activities are organized regarding the processes that lead to the emotions pride or shame among the participants. Method: qualitative semi-structured face-to-face interviews with professional rehabilitation-actors at the Public Employment Office (PEO), the Social Insurance Office (SIO), the Social Service (SOS), the Psychiatry and the Division of Labour Market (AME).Conclusions: the Psychiatry clients are treated with respect, may participate, and communication is characterized by attunement, therefore strong social bonds can be built. On the contrary, among the other examined activities, we found many elements that arouse shame. Since these are more ruled by regulations, the result is engulfment and demands on conformity, because the compromise-possibilities are almost non-existent.

Trafikmiljön är ett problem vid många skolor i landet. Det beror i många fall på att skolorna inte är planerade och byggda för att så många föräldrar lämnar sina barn vid skolan med bil som idag. Anledningen till att många föräldrar skjutsar sina barn till skolan kan vara flera: att skolvägen upplevs som osäker, att det är för långt till skolan, att föräldrarna lämnar barnen på väg till arbetet eller helt enkelt bekvämlighet. Syftet med denna studie är att bidra med förståelse till att öka trafiksäkerheten för barn, och att utifrån barnens perspektiv få fram underlag till förbättringar av trafiksäkerheten i en skolas närområde. Målet med studien var att ta fram en checklista som kommuner kan använda i detta arbete. Baserat på en litteraturstudie har ett antal metoder valts med syfte att ge underlag till en checklista.

Banks are an important institution for the economy of a society. During the later years the world of banking has changed. Several new actors have entered the market and taken over traditional bankservices as well as new ones. The way of conducting banking has changed with the event of new technology. One of the banks customer segments, the students have also been under a change. With a changed market companies have to adapt to the new rules of the game.

To be able to move around without having to think about each movement is for most people amatter of course. Todays society contributes to a life at high speed where the sparetime is oftenspend doing somekind of sport, even extreme sports which earlier only a few people wheredoing. This leads to not only good health effects but also to more injuries. One of the mostcommon injuries is the knee injury.Capio Artro Clinic is a clinic specialized in sports medicine and particulary patients with injuriesin knee, shoulder, foot, hip or elbow. They perform a great part of all the crucial ligamentsurgeries in Sweden and has therefor also a lot of patients in need for rehabilitation of the knee.During the rehabilitation the load of the injuried knee is increased in steps.

Today, many discussions are taking place through different platforms concerning the huge problem of ill health within modern society. Ill health tends to affect both children and adults. For the adult sector ill health may lead to doctor?s notification of illness in the short term and on the long term permanent disability benefit. In the mass media there are often articles published that point out the rising number of people with sick pay and people being given permanent disability benefit.

This master theses deals with different methods for automatic tuning of the existing controller for external axis. Three methods for automatic tuning have been investigated. Two of these are based on the manuell method used today. The third method is based on optimal placement of the dominant poles. Different sensitivity functions are important for this method.

When investigating mechanical problems it is often more convenient to deal with scalars rather than vectors. In this project methods stemming from the field of analytical mechanics, which lets one derive the equations of motion using scalar quantities instead of vectors, have been used. Two mechanical problems were investigated, a double pendulum with a spring and particles orbit in a sphere. The equations of motion of the two systems were derived with the assistance of computer algebra, using Maple and the external package Sophia. The systems were investigated with regard to periodicity and conserved quantities..

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

This master thesis project at KTH is performed in the Mechanical and Aerospace Engineeringdepartment at University of Florida (UF). The thesis is a small part of a gas turbine researchproject where a vapour absorption refrigeration system (VARS) and a high pressure regenerativeturbine engine (HPRTE) are integrated together. The main objective is to build a computermodel of the VARS. The computer model is supposed to be used to analyse the off-designperformance of the VARS and should also be easy to integrate as a subroutine in a more complexsystem model. To model the VARS some knowledge of the absorbent/refrigerant mixture had tobe well known, in this case a mixture of ammonia and water.

AbstractHannes Sundkvist: Uppror. En begreppshistorisk undersökning av ordet uppror och dess uppkomst i Sverige mellan åren 1525 och 1543, Uppsala universitet: Institutionen för idé- och lärdomshistoria, C-uppsats, Vårterminen, 2013. The following thesis is a conceptual historical study of the Swedish word uppror (rebellion) between the years 1525 and 1543. During this period, there occured five conflicts that in modern time have been named as rebellions. In my study I problematize the concept of rebellions and show that it is not possible to apply a contemporary definition to conflicts that erupted in the early 16th centrury. My purpose is to display how the word actually was defined during the time of the five conflicts.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.