Bolagsskattesänkningen genomfördes den 1 januari 2013, målet med sänkningen var att stimulera Sveriges tillväxt då en sänk bolagsskatt sägs öka investeringsviljan. Med sänkningen ville man också minska incitamenten för företag att flytta sina verksamheter till lågskatteländer. Att bolagsskattesatsen sänktes väckte ett intresse som skapade denna uppsats att undersöka vilka faktorer det är som styr bolagsskattesatsen, till exempel, i en liten öppen ekonomi som den svenska.  Teorin grundar sig i kapitalstruktur och finansieringsbeslut. Faktorer som anses påverka bolagsskatten och som valts ut är utländska direktinvesteringar, öppenhet mot kapitalflöde och BNP per Capita. Datainsamling har skett sekundärt och bearbetats i det analytiska programmet R.

To turn the dairy heifers out on pasture is the most natural way for the cattle to get feed. At the same time it is cheap and if it is right treated a feed of high nutritive value. The problem today is to get dairy heifers to grow enough when they are grazing at natural pasture for the entire summer. Therefore, the opinions differ whether pasture is a resource or a problem. The increasing interest of pasture production is due to the fact that you can receive grants for preserving valuable natural assets and cultural landscape elements in the pasture land. A high grazing pressure is necessary to preserve an open landscape and a great variety of species. In the same time the heifers have to supply their nutritive needs in order to grow and be large enough to show heat and be pregnant in right time to calve with a sufficient body size and at an economically right age. This paper includes a literature review on natural pasture, pasture production, and growth of dairy heifers together with own interviews with dairy farmers about their point of view to the pasture husbandry on the farms, how they plan for pasture, look after natural pasture, treatment areas and take care of the calves and heifers. The results indicate that the time it takes and the demanded work are the biggest factors to how and why the farmers do as they do..

Practical and theoretical learning are methods that are used in schools as a way to prepare students for the working life. Within the practical learning knowledge is not only acquired to learn in practice, but the students must also be able to apply their theoretical knowledge to what he/she does. Against this background, the aim of the study was to investigate the importance of practical learning for students in college / university level and how they are experiencing the stress that may arise out of the loss of practical learning during their education, as well as their vision for working life after completing their education. The population of the study consisted of N = 36, which 18 of these had used both practical and theoretical learning and the remainder had only used theoretical learning. The method was a questionnaire survey with a high proportion of fixed alternative answers according to likert scales.

The aim of this paper is to examine how teachers experience their possibilities to develop democratic teaching in high school and how they reflect upon their position of power within the teaching situation. Four professional high school teachers have been interviewed for the study. The theoretical perspective of the study is an intersectional view on power and a view on democratic teaching which is partly built on the high school curriculum, but mainly defined by deliberative conversations, anti-oppressive education and norm-critical education. The result of the study is focused on three themes, which were shown in the analysis of the interviews. These themes are: choices of teaching content,  authority of the teacher and democratic teaching.

SAPA´s resource of waste heat is the basis for this thesis to investigate the possibility of energy assets in their cooling water and possible uses for it. The energy in the waste water is greater than the current need which has three uses which are (1) heating the factory, (2) converting liquid propane to propane gas and (3) local domestic heating. The average energy load that is available is 1, 7 MW and the average temperature in the cooling water is 41°C. The total energy load at dimensioning out side temperature is approximately 1,6 MW for the three current uses. The temperature is currently too low to be used directly in the existing systems so an upgrade is needed.

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

This essay examines the Swedish party Miljöpartiet de Gröna and their election campaign 2006. Focus is set on the local organisations in the region of Skåne by examining how they have carried through their campaigns as well as if they have experienced any obstacles in their campaign work. The primary research aim is to give a theoretical contribution as well as an increased knowledge of the local organisations work in the election campaign.Mainly this is a qualitative examination that revolves around the experiences of the organisation members. The material has been collected by interviews and a question survey. For analyse a concept device that correspond with campaign work- and election theory through a partly rational point of view has been constructed.

This study examines work relations on a real estate agency. My interest is to examine how real estate agents apprehend their work relations, and how a recession can affect these relations. Previous research shows that the occurrence of competition in groups decreases the motivation to cooperate. A different research illustrates that reward interdependence is important to performance, and that task interdependence drives observed cooperative behavior. The study contained six interviews with real estate agents working on commission.

SAMMANDRAGLerums kommun har en vision om att bli Sveriges ledande miljökommun till år 2025 eller tidigare. En stor del av arbetet, som kännetecknas av hållbarhet, kreativitet och inflytande, sker i Gråbo. Det är idag en ort som känns bortglömd och är lätt att passera utan vetskap om dess placering. Samhället har såväl synliga baksidor som är i behov av förbättring och förnyelse, som outnyttjade tillgångar som bör lyftas fram.Syftet med föreliggande arbete är att ta fram förslag på hur Gråbo kan förbättras både med avseende på hållbar samhällsutveckling samt estetiska och funktionsmässiga förbättringar av samhället.Arbetet påbörjades med en faktainsamling, som sedan låg till grund för en inventering på plats i Gråbo. Detta sammanställdes till en analys där tillgångar och problem presenterades med hjälp av Adobe Illustrator till flera kartor.

Clarice Lispectors is one of Latin Americas most famous writers, and she wrote a number of books during her lifetime. Her novel Stream of Life (Água viva), which came out in 1973 and was translated into Swedish in 2007, is considered to be one of Lispectors most difficult texts to read. It consists of several fragments put together into one text; however the text has no traditional narrative or structure. It is the flow of moments that moves the text forward, as it is written down by the protagonist in the book.The primary aim of this essay is to examine how the protagonist in Stream of Life through different means, as the moment, the description, the word and the variations, creates an active participation in the formation of its identity. I will discuss the moment and its act of constructing the book?s circular structure, which is of importance.

Education systems face a number of challenges regarding social justice, diversity, difference, and inclusion and membership for all students in the groups that schools create. This invokes questions of how well these challenges are met in curricula and teaching materials. Through discourse analysis of eight Swedish geographical textbooks, this essay aims to seek out the perspectives surrounding difference within the subject of geography. It concludes that the idea of fixed homogenous cultures as meaningfull in differentiating among people dominates throughout the latter half of the 20th century and during the last decade. In addition, it concludes that the discourse surrounding diversity in Swedish geographical teaching materials mainly has a binary liberal view of plurality focused around tolerance.

Among researchers it has been established since decades that humans and animals have an internal biological clock that controls certain physiological mechanisms. One example regarding humans is the impairment of lung function during the night, causing the phenomenon ?nocturnal asthma? among asthmatics. Only a few studies concerning respiratory circadian rhythm in horses have been done previously and they showed a daily variation in horses with a chronic or an acute respiratory disease. The technique used in those studies was the conventional technique, which is invasive and less sensitive than the technique used in this study.

The purpose of this study is to increase the understanding for how home care services interpret and handle situations with and around caretakers alcohol use. Interviews have been conducted with two managers and six basic staff in two different home care service-groups. The interviews were individual with the managers and in group form with the staff. The interviews have been analyzed using Hasenfeld?s theory on Human Service Organizations and moral practice together with Beronius? interpretation of disciplinary exercise of power.

Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.

This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.