On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of Gains aGainst losses.

 Bakgrund:I Sverige har 76 % av befolkningen innehav i fonder och den totala fondförmögenheten uppgår till 1 925 miljarder. Kapitalvinstskatten ligger på 30 % och utlöses endast vid en realisation av vinsten. Många svenskar undviker gärna att aktivera denna skatteeffekt och blir därmed inlåsta i sina fonder.Syfte:Syftet med denna uppsats är att utifrån intervjuer med privata fondsparare och aktörer inom branschen förklara hur kapitalvinstskatten påverkar privatpersoners resonerande och agerande. Detta beteende kommer sedan att analyseras utifrån befintliga teorier inom beteendeekonomi.Metod:För att nå studiens syfte har vi använt oss av en abduktiv metod. Det empiriska materialet har samlats in med hjälp av semistrukturerade intervjuer.

The aim of this paper is to find out to what extent outdoor mathematics is used in preschool and elementary school. I have chosen to use interviews to find it out. I made my interviews in five different schools in Karlskoga, with teachers in preschool and in first and second class. Focus has been on the positive effects in outdoor activities. The paper also deals with some of the prerequisites necessary to organize such activities.

Sheep production is the only animal production in Sweden that is increasing. Therefore,increasing knowledge of the production is of great interest. In order to run a viable sheepproduction, producers needs to be successful in the breeding of the animals and achievean economic surplus in the end. Lambs that are born healthy and vital have greaterconditions to perform high lamb weight Gains and thus a successful production. Thereare many factors affect the survival, birth weight and early weight gain of the new bornlamb.

Sheep production is the only animal production in Sweden that is increasing. Therefore,increasing knowledge of the production is of great interest. In order to run a viable sheepproduction, producers needs to be successful in the breeding of the animals and achievean economic surplus in the end. Lambs that are born healthy and vital have greaterconditions to perform high lamb weight Gains and thus a successful production. Thereare many factors affect the survival, birth weight and early weight gain of the new bornlamb.

In this master thesis we are trying to investigate whether the heads of the four major Swedish banks are receiving compensation because of their own performance. We have investigated a number of parameters in the reporting and compensation description of Handelsbanken, Nordea, SEB and Swedbank and compared it to macro data.We have used publicly available information from the banks as well as macro data from 1998 to 2009.We have come to the conclusion that the revenue and profits of the banks are heavily influenced by external factors and that there does not appear to be a clear link between a CEOs actions, the reported results for the bank, the shareholder Gains and the compensation for the CEO. It appears as if the bonus payments to a CEO may depend more on parameters beyond the CEOs own control than the performance of the CEO..

This is a project showing a proposal on how a high-rise building Gains qualities similar to middle rise houses of 7-9 stories. The closed, isolated and often anonymous life in the high building opens up through gardens. The resident meet the outdoor environment on the balcony, or has direct access to a garden.Instead of moving in a closed core, the resident will meet the climate and outdoor conditions as soon as he or she leaves the apartment.The project consists of two parts, where the first is presenting a building proposal, the second is expanding the knowledge through background research. The topics are history concerning the skyscraper and the skyscraper globally, closing up with the situation in China..

Forestry supply chains are a significant part of the Swedish economy. These supply chains are highly susceptible to storms damage. In late 2013 Sweden was hit by multiple storms. This leads to the possibility to research how supply chains react to the shocks that storms cause. The aim of this thesis is to research the costs that storms increase, the actions that are taken within the forestry supply chain, as well as possible benefactors from storms. This thesis bases on previous work on supply chain mapping and cost theories.

The purpose of this thesis is to investigate the relationship between urban transformation and the occupation movement in Sweden, aiming to identify the movement's characteristics and comprehend its changes over time. By analyzing qualitative material collected from occupants active within a span from the 1980 to the present, we examine how the occupation movement has evolved. We investigate the motivations behind the movement, the lifestyle of occupants, and their potential Gains to get a better understanding of the culture. We explore the prefigurative politics of the resistance where occupant activists create alternative lifestyles aligned with their desired future, bypassing the wait for broader societal changes. Finally we inquire the current possibilities of creating and defending meaningful urban spaces and social scenes..

This dissertation examines how creativity can be of benefit for the school. It discusses if there is a need or demand for it and how the present situation is in Swedish schools. Defining creativity accurately is difficult but it is relevant to look at the environments that use creativity. There is a vast amount of literature that uses creativity and it varies to some extent. Creativity originates from meetings and combinations, both within and outside of the individual.

The aim of the present study was to investigate the kind of support society offer parents, by illuminating some of the parent education programs which are arranged by social services. By interviewing some of those who are involved in these education programs, we tried to figure out what society would like to mediate as good parenting.Our main questions was:* Why are parental education needed in society of today?* What are the purpose of the education?* For whose sake are these educations arranged, for the childrens, the parents or in public interest.* This model which you are using, what would it like to mediate as most important in good parenting.We found that the respondents all agreed that the main purpose of these educations was to improve the relationship between parents and children. However they all pointed out the fact that there are great Gains in public finances to do as well..

First objective: To bring forward managers? perceptions of the underserved consumers in emerging markets. Second objective: To reveal what implications managers? perceptions of underserved consumers in emerging markets provide for branding in these markets. Our study indicates that managers? perceptions are still lacking consumer insights within five elements (value, loyalty, purchasing power, consumers and consumption).

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

A large cost at the construction sites today is the labour cost of the workers. But unfortunately the worker potential is not used to full. It is not unusual to take into a count with a work-­?place-­?additional-­?time of 50% in some cases. By increasing the workers' motivation and responsibility for their tasks may reduce the time considerably, which also increases the potential for greater Gains in construction projects.By using the situational leadership may the workers level of maturity develop entirely.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.