Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

This theisis aims to expand the understanding of how the termination of Östran local editorial staff is effecting the municipality politics and organisation orientated substance of the rivale newspaper Barometern when it becomes a monopoly news paper. I examine if the hypothesis in consideration of the press investigation of 1972 will occur through a quantitative analysis of selected articles in Barometern and Östran in 2010 and 2014. I examine if the information will be insufficient, if it will be a monopoly of opinion formation, if the investigative journalism will be suffering and if the group communication will be worse.With this analysis it becomes clear that the news paper Barometern cover less of the municipality politics and organisation orientated substance when it is a competive news paper. My analysis shows us that the information will not be insufficient, it will not be a monopoly of opinion formation, the investigative journalism will not be suffering and the group communication will be worse when Östrans local editorial staff is terminated. .

Time Perspective is related to mental and physical health. This study examines the relationship between Time Perspective and perceived stress where Time Perspective was expected to predict the level of perceived stress. Past-negative, Future-negative, Future-positive and present-fatalistic were expected to be positively associated with perceived stress while Past-positive and present-hedonistic were expected to be negatively associated. Measures from the self-assessment forms S-ZTPI, PSQ-recent and CES-D from 445 participants (242 women, 203 men) between 60-90 years were used to examine the hypothesis of the study. Two hierarchical multiple regression analysis confirmed that Time Perspective is associated with perceived stress and in part 2 explains it's variance, one when adjusting for demographic data (.R = .37) and the 2 other when adjusting for demographic data and depressive symptoms (.R = .13).

Background:Several studies have shown there has been significant lack of knowledge about women who have sex with women cross infect each other with STIs. It has been less likely that women who have sex with women visit health care than heterosexuals, they often felt badly treated, invisible and did not always know where to turn in case of an STI. Objective: The objective was to examine if STI information from Kalmar and Växjö county websites and GCK-summit, targeted women who have sex with women. Method: With a queer theoretical perspective a critical discourse analysis was made by STI information on the internet. Results: Women who have sex with women have been excluded in the STI information currently available through Kalmar and Växjö county websites.

This study addresses mandatory non-trading periods for Swedish stock market participants which have implemented an open-market share repurchase program during the period 2000 until 2010. By locating the date of publication of interim reports, these mandatory non-trading periods called silent periods are examined. The result indicates that repurchase trading activity occurs despite the statutory prohibition. By studying the price support hypothesis assumptions about long- and short-term effect on share price and performance, this study tries to explain these tendencies. An average decline of share price and performance is shown among companies entering silent periods.

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.

This study was conducted in Kkingo district, west of Masaka, Uganda. It compared soil macrofauna abundance in non-agroforestry farms with that of agroforestry farms. The agroforestry farms had participated in the Vi Agroforestry´s program between 1995 and 2006, and continued on their own after 2006, when Vi Agroforestry left the area. The soil macrofauna is important for soil structure and processes that are contributing to soil organ-ic matter decomposition and nutrient mineralization. They are also predators of potential pests.

This thesis has had its focus on ceramic shards found in a trench by the late neolithic western shore of the Ajvide site. The purpose of the thesis is to investigate if there are changes in the pottery between the test trench and the ceramics found by the graves, known as the main site. The author has compared the ornaments from the test trench with an ornament schedule made from over 50 000 shards from the assumed main site. Not only changes regarding ornaments has been noticed but also new techniques and raw material. The author has also implemented two 14C datings which backs his hypothesis that the shards from the test trench are younger than the shards that made the earlier ornament schedule.

The focus of this project was to characterize the occurrence of ESBL-­?producing bacteria in two irrigation water ponds in Southern Sweden. Samples were taken from two ponds nearby each other, from which analyses were made based on levels of community and individual isolates. Community samples were used for attempts for characterization of resistance patterns in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade. in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade..

This study was conducted to test the hypotheses that a forest managed by selective cutting can store more carbon than a forest managed by clearcutting. The study was carried out as a meta-analysis. The data that was found was analyzed by performing t-tests on the proportional effect that the two silvicultural methods had on the driving factors of CO2-efflux and carbon stores in coniferous boreal forest. In all areas tested, an effect in favor of selective cutting was found, but not all of them significant however. The soil respiration following selective cutting was significantly lower than that of clearcutting, and the primary production of a clearcut area cannot according to reason exceed that of an area post-selective cutting.

This thesis investigates the relationship between economic growth and self-reported happiness in 45 European countries during the periods of 2011 and 2014-2022. In addition to economic growth, the effects of factors such as unemployment, health, and equality are also analyzed. Data has been collected from the World Bank and Our World in Data. To analyze these relationships, a fixed effects regression analysis and clustering are used, supplemented by tests for multicollinearity and scatter plots. The results of the study indicate that economic growth has no significant effect on happiness when our control variables are included in the analysis.

Within the political science research it is common to examine the effects on the national parliaments caused by European integration. In this Bachelor Thesis the aim is instead to show what involvement of the national parliaments in the European Union implicates to the European integration process.The object of examination is the introduction of the parliaments as supervisors of draft legislative acts, this is also known as ?the Early Warning Mechanism?, through the ratification of the Lisbon Treaty. An analysis of answers from the national parliaments in the tests of three pilot cases, conducted by the COSAC, is made with help of Institutional theory and an Europeanization perspective.The main findings show that the mechanism of early warning probably will not become an obstacle for continued European integration, but it could slow down the process in some areas. Most probably though is that the mechanism forces the national parliaments to adapt and to be better equipped to react at events taking place at the European level.

The purpose of this study is to find out teachers view on manipulatives as a way to concretize a certain mathematical content and to highlight knowledge and experiences within the range of using manipulatives to concretize. By answering the questions below different approaches a teacher may have towards the manipulatives and how that may impact on student?s learning will also be discussed in comparison to mainly traditional and socially constructive theories of learning.What is the teachers view on manipulatives as a way to concretize?What purpose do they have when using manipulatives?According to the teachers, what does it mean to concretize a certain mathematical content?According to the teachers, what connection is there between manipulatives and concretizing?Through interviews and observations conclusions can be made that the teachers are in general positive towards using manipulatives as a way to concretize a certain mathematical content although the definition of what a manipulative is differ somewhat between the teachers. The teachers working with manipulatives do it in a well thought out fashion but more research is needed to furthermore define the purpose of using manipulatives. Few countries spend so much time concretizing and working with manipulatives as Sweden do, but still Sweden score below the OECD-average on the mathematical PISA-tests.

This master thesis is about designing and dimensioning a boat for transport of caravan, car, trailer or ATV. Buoyancy and stability are important properties as the pontoonboat should also be able to serve as a workboat. Many of the vessels on the market today that is being used for similar purpose are stable enough, but their hull is often similar with barges and thus too slow. This work has been to construct a boat that has good stability but also has a hull that enables it to move faster, is more maneuverable and having a more attracting design than today?s barges.

The aim of this study is to examine the democratization process of Kosovo in the years after the countries independence was assured. Two central questions for the case study consist of whether a democratic improvement in the country has occurred and which factors, positive and negative, are present to further improve or impede the democratizationprocess. The study builds upon two central definitions, democratic states and democratization in order to gain theoretical background to be able to measure these two quite abstract expressions. A socioeconomic model is used to measure favorable or negative developments within Kosovos society and the findings of this model confirms the hypothesis of modernization theory, namely that increased socioeconomic development increases the chance of a positive democratizationprocess. There has been a positive democratic development aswell as socioecomic progress but since the nature of this study is merely descriptive and not explanatory, it doesnt make claims on the explanatory power of modernization theory.