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.

Inspired by the current debate over the effectiveness of Public Relations (PR), the authors of the following thesis have sought to analyze how PR and advertising differ in terms of how they affect consumers. The subject of the thesis was chosen due to the lacking knowledge of how PR shapes consumer attitudes and intentions. The authors wish to upset the institutionalized myths which dominate in the PR-business. One example of such a myth is that the effectiveness of PR can be measured by the number of press releases an activity produces and that PR?s superiority over advertising is due to its higher trustworthiness.

Kommunikation har stor pa?verkan pa? hur en organisation fungerar och hur va?l den arbetar enhetligt mot sina uppsatta ma?l. Kommunikation a?r ett komplext a?mne som kan vara sva?rt att fo?rsta? och beskriva. O?vergripande finns tva? skolor vars synsa?tt a?mnar angripa fo?rklarandet av kommunikation.

This paper investigates the automatic stabilizer and the underlying factors behind its function. The paper includes both a literature review and an empirical analysis. The literature review discusses the IS-LM and Mundell-Fleming models and different ways to quantify the automatic stabilizer. Based on the theory, the relationship between volatility in GDP and the size of the automatic stabilizers is then analyzed with the help of regressions. Our main result shows a negative relation between these two variables.

Uganda anses vara ett högriskland för utveckling av nya plötsligt uppdykande sjukdomar (emerging infectious diseases, EID). Grisproduktionen i Uganda har ökat drastiskt de senaste åren och en stor del av Ugandas grisar är frigående. De kan därför lätt komma i kontakt med vilda djur i deras närområde. Porcint circovirus 2 (PCV2) är ett ubikvitärt virus och etiologiskt agens för bland annat porcine multisystemic wasting syndrome (PMWS). Förutom att infektera tamgrisar över hela världen så har PCV2 också visats kunna infektera vildsvin.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

This article presents a survey of male dogs treated with the gonadotropin releasing hormone (GnRH) agonist deslorelin (Suprelorin®, Virbac) at three animal clinics in central Sweden. Filled-in questionnaires from 110 dogs were received. The paper also includes a review of existing litterature concerning reproduction in male dogs, focusing on endocrinology, the effects of gonadectomy and the GnRH agonist deslorelin. Continuous treatment with deslorelin produces infertility in male dogs. The pituitary is initially stimulated by deslorelin leading to a rise in luteinizing hormone (LH) and follicle stimulating hormone (FSH) secretion. As a consequence the testosterone levels also increase temporarily.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

During the period 2009-2013, investments in the Swedish national grid increase by a factor of ten compared to previous years. In order to fulfil their mission to manage the national grid in a safe, efficient and environmentally sound way, Svenska Kraftnät (Swedish National Grid) needs to take all these perspectives into account while planning new investments. To compare and relate perspectives of technology, economy and environment the same yard stick must be used. That yard stick is commonly money. A problem arises however as environmental issues are difficult to price.The purpose of this master?s degree project was to develop a tool for evaluation of environmental impact related to investments in the Swedish national grid.

According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.

During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

Society today is characterized by the transforming effect IT has had, the majority of the activities we perform on a daily basis involves one way or another digital technology. One area which has not yet seen the positive effects of IT is education. Despite the progress of technology, the school education has barely changed since it first saw the light of day. Our goal with this study is to investigate the possibility of implementing Gamification elements in educational environments and examine whether it could increase our young students learning motivation. We believe that this kind of implementation will have a positive effect for these young people since they have been interacting with games since they were small and are familiar with the driving force of a reward system.With this study we want to examine the opportunities and challenges that Gamification implementation brings out in a learning environment and therefore encourage and motivate our young ones to study even harder..

Effects of fishery closure on perch was detected as female perch was on average 5 cm longer in closed areas compared to non-closed areas. This could be a result of larger individuals surviving as an effect of reduced fishing. No effect was detected on the reproduction rate of YOY (young of the year) perch.A zooplankton survey revealed less amounts of the most important plankton groups for YOY perch in areas with failed reproduction, though the difference was statistically insignificant.The distribution of YOY perch and YOY/adult stickleback differed completely in this study with no area where the two species are both present. It is sketchy to draw any conclusions from this data but it remains a field for further investigation.The reproduction problem is concentrated to the outer parts of the archipelago which confirms previous studies of the geographic extension..

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.