Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Organizational Ambidexterity är ett relativt nyuppkommit begrepp och få undersökningar har gjorts kring ämnet. De tidigare undersökningar som har bedrivits har främst fokuserat på hur ledarskap framkallar Organizational Ambidexterity. Tidigare undersökning har även forskat i hur dess komponenter, utforskande och bearbetande, kan samexistera i en organisation då de två komponenterna konkurrerar om samma resurser. För att vända blicken bort från ledarens roll i en organisation att inverka på Organizational Ambidexterity, har studien fokuserat på belöningssystemets inflytande på Organizational Ambidexterity med bankorganisationer som objekt. Belöningssystem förekommer i både finansiell och icke-finansiell form. Finansiella belöningar kan tillkännages som en transaktion utav finansiell ersättning vid utfört arbete.

The aim of this thesis is to see if there are differences in how managers and other staff looks at goals for short-term accommodation. The results show that there is a difference in views on the goals. This is manifested, among other things, in the form of managers have their focus concentrated on the financial framework for the business. Other staff have their focus directed at targets that are more about the work of the resident. The theory that the survey is based on is The sense of coherence and its three pillars: comprehensibility, manageability and meaningfulness..

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The purpose of this study was to investigate the English writing activities of young Swedes on the site FanFiction.net to determine what type of differences were perceived between this activity and the writing activities taking place in upper secondary English courses, what effects fan fiction had on their English skills as well as what possibilities were perceived in regards to using fan fiction as a tool of learning. Methods used include an interview study along with a textual analysis to determine changes in grammatical complexity, errors and mistakes. Results indicate that partaking in fan fiction-related communities of practice in English can potentially improve language skills. Results also showed that informants valued interaction and practical language use, largely perceiving the formal teaching of English as lacking in opportunities for practical, contextually relevant and creative language use. However, introducing fan fiction and its practices of peer-reviewing in a formal educational setting was also perceived as risky, at the same time as there existed a sense of optimism that the fan fiction format and its practices could both be used to facilitate learning..

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

The aim of this Master thesis is, from a sociocultural perspective, to investigate the views the teaching librarians at Södertörn University Library (SHB) have on learning, information literacy, and their own pedagogical role, and how their views affect user education and their ideas about the future of user education.The research questions used were: How do the teaching librarians view learning? How is this view reflected in their work with user education? How do the teaching librarians envisage user education in the future, and how do they work to reach that goal?Five semi-structured interviews were conducted with the teaching librarians at SHB. The interviews were then analysed using qualitative content analysis.The results of the study show that the teaching librarians at SHB share a sociocultural view on learning, and take a communicative oriented approach to user education. They believe that communication and interaction support learning, and in the classroom they stimulate discussions both between librarian and student, and between the students themselves. In the future, they hope for improved collaboration between librarians and academic staff, and that user education will become a natural element of the curriculum..

Eftersom vi lever i ett samhälle där informationen flödar, är det svårt att veta hur man ska sålla bland all information. Hur ska man veta vilka källor som är trovärdiga och vad som är sant? I gymnasieskolans läroplan finns direktiv att elever ska ges möjlighet att utveckla dessa färdigheter, som i denna uppsats kallas mediekompetens.Syftet med detta arbete är att undersöka om två läroböcker i svenska ger tillräckligt med stöd för lärare och elever i sitt arbete att utveckla en mediekompetens. Metoden för arbetet har i huvudsak varit jämförelser mellan Skolverkets kursmål i svenska 1 och innehållet i de två läroböckerna.Enligt min tolkning av resultatet kommer jag fram till att innehållet i båda böckerna stämmer ganska väl överens med kursmålen med endast några få undantag. Den nyare boken av de två läroböckerna är något utförligare i sina beskrivningar och behandlar medier som en större helhet och förklarar tydligare de bakomliggande mekanismer som styr mediernas innehåll..

The demands on the adult literacy-rate are very high in Sweden. People with reading and writing difficulties may find it hard to fit into the community and to succeed in school. To accommodate the needs of students with learning disabilities, Swedish schools provide easy-to-understand materials. The purpose of my thesis is to examine how easy-to-read textbooks for high school students are different from regular textbooks. The study was carried out using a content analysis and I examined the books according to criteria specified by the Swedish author Torbjörn Lundgren.