Syftet med denna uppsats är att undersöka om de som är sjukskrivna med diagnosen psykisk sjukdom reagerar annorlunda vid ersättningsförändringen i sjukförsäkringen år 1998 jämfört med övriga sjukskrivna. I detta syfte har vi tillämpat två Fixed effects modeller på paneldata över en fyraårsperiod, 1996 till 1999, som innefattar Sveriges län. Som approximation på andelen med psykisk sjukdom bland de sjukskrivna har vi använt Apotekets statistik över konsumtionen av antidepressiva medel och sömn- och lugnande medel. Under förutsättning att läkemedelskonsumtion är en god approximation för andelen med psykisk sjukdom i länen. Får vi ett statistisk signifikant resultat som tyder på att andelen med psykisk sjukdom bland de sjukskrivna reagerar mindre positivt på ersättningsförändringen år 1998 jämfört med övriga sjukskrivna..

Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

The effect of the salary system and age on the internal and external motivationThe purpose of the study was to examine how a fixed salary with commission and only a fixed salary, and age affect the internal and external work motivation of sellers. This was studied by a questionnaire and participants were sellers in the call center industry in Sweden. In total there were 112 sellers from nine different companies that responded to the survey. The respondents were divided into groups based on pay systems and age. The measuring instrument used was the Work Extrinsic and Intrinsic Motivation Scale which classifies the motivation of internal and external based on six subscales.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

The essays main intent is to examine whether there has been a proper implementation of the Council?s directive 1999/70/EG into Swedish law regarding the requirement for measures to prevent the abuse of successive fixed-term employment contracts. To achieve this purpose there is a need for an examination of current law. The essay also has some secondary purposes. One of these secondary purposes is the question of whether the implementation of the Council?s directive 1999/70/EG has lead to a reduction of the workers employment protection, which is closely connected to my main question and the violation case.

In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees? organization.

Under senare hälften av 1990-talet har narkotikamissbruket i Sverige ökat. I denna uppsats undersöks huruvida detta har påverkat den övriga brottsligheten genom en analys av data frånen panel bestående av samtliga svenska län 1995 ? 2004. En Fixed-Effects- modell som kontrollerar för läns- och tidsspecifika effekter har anpassats till datamaterialet. Måttet på narkotikakonsumtion är baserat på den årliga enkätstudie som genomförs bland 18- åriga män som mönstrar till värnpliktstjänst i Sverige.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

The purpose of this study is to examine possible teaching effects in the subject home economics at a school. The study has included one question, which aims to identify if there are any differences in the knowledge between boys and girls in the subject.The theoretical survey is discussing the subject diet and health in school and is emphasising on the different parts that are included in the subject home economics. Further, a historical point of view is given on the development of the subject, and also on Swedish research concerning health and diet.A questionnaire with fixed and open answering options has been constructed and handed out to two different groups of students. One of the groups are students in year 7, who have not yet had education in the subject, the other group are students in year 8 who have had education in the subject. The results show that the effects of education are different between groups that have been educated in the subject and groups that haven?t had any education.

Nordic Marine Sauna AB has, since 2005, designed, manufactured and sold floating saunas. Theproduct are characterised by a well thought thru and appealing design and its high quality. Thecompany is now intending to open a new business area by starting a subsidiary, NordicSubmarine Sauna AB, which will design submerged saunas. The expected customers are leisureand conference centres as well as customers that seek an experience out of the ordinary.Due to the products technical complexity a master thesis was adverted. The task was to do aninvestigation whether such a product is technically viable.The job involved research of existing products and constructions material as well as designingthe product with CAD and FEM-programs.

Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid.Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid.Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata.Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid.

This thesis presents a research of Swedes view on sex tourism in Thailand. This research is showing how Swedes sees sex tourism in Thailand and what kind of thoughts they have about it. This research also shows the Swedish view on sex tourism in Thailand and how it differs from the view of the Swedish media and their opinion about the subject. Furthermore, this research shows that the view of this subject differs depending on the respondents? experience of travelling in Thailand.

Background: It has been shown that EDI can yield positive effects within companies. Which effects are possible for a company to direct assign to the introduction of EDI and is it possible to estimate the total effect.Purpose: The purpose of this study is to estimate and analyze the effects of using EDI in electronic business. We also want to contribute with a model for measure and estimate the effects of EDI.Accomplishment: We have studied literature concering EDI and realized a preliminary studie in form of interviews with experts to establish deeper knowledge of EDI. We have also tried to estimate the effects obtained in companies in three different businesses, power, government and transport industry.Result: To obtain as good effects as possible it is important that the co- oporation is built on trust and engagement. Before implementing the EDI-system a thorough overhaul of the processes in the company should be done, involving both the top managers and the staff.