Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Den här studien gjordes för att undersöka om lärare uppfattar ett samband mellan elevers koncentrationsförmåga och fysisk aktivitet i skolan. Den baseras på en enkätundersökning som gjorts i årskurserna 1-5 på sju olika skolor i närområdet. Studien visar ett positivt samband mellan all fysisk aktivitet i skolan och lärarnas uppfattning av elevernas koncentrationsförmåga, vilket även kopplats samman med tidigare forskning inom närliggande områden. Nyckelord: physical education AND concentration, physcial activity AND concentration ability, physcial acitivty AND effect in school, excercise AND brain, physical education AND brain..

The effect of moderate incongruency between a celebrity endorser and an advertised brand is considered in an experiment with celebrities, both congruent and moderately incongruent with the investigated brands. In addition, the influence of possible moderator variables was examined, as well as the potential impact of the celebrities? gender. It was found that an ad exposing a moderately incongruent combination of celebrity and brand generated a more positive result on attitude towards the ad, brand attitude and word of mouth. Furthermore, under some conditions certain moderator variables influenced the relationship between moderate incongruency and responses evoked by the ad..

This thesis examines the relationship between the marginalization of ornamentation during functionalist modernism and the effect it had on female graphic design practice. By examining the historiography from a gender and feminist theory of history I present a different way of interpreting, not only the history of graphic design but also the concept of graphic design. This thesis does not reach a conclusive result, instead it sets the foundation for further research and illustrates the opportunities that we as graphic designers have to benefit contemporary graphic design by critically reviewing and redefining our history through a diverse historiography..

BAE Systems Hägglunds tillverkar markgående militära fordon. Detta examensarbete behandlar nyutveckling av ett fjädringssystem ämnat för fordonstypen SEP (Splitterskyddad EnhetsPlattform) och FRES (Future Rapid Effect System). Arbetet omfattar ett hjulfordon med mekanisk drivning som skall utvecklas i ett 6x6 respektive 8x8 utförande. SEP är ett modulfordon och kan byggas på med utrustning för mer än 20 olika användningsområden ? militärtransport, ambulans, medicinstation, saneringsstation för biologisk och nukleär smitta, minsökare och minröjare, radarbärare och så vidare ? plus rena stridsuppgifter med raketmodul, stridsvagnskanon och luftvärnskanon.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

The interest in horses and equestrian sport is constantly increasing, and so is the will in both riders and trainers to learn more about the effect the rider and its equipment have on the horse. The last twenty years, more and more studies have been performed were the horse and its kinematics have been in focus. The access to more advanced technology has made it possible to study areas, which earlier have been hard to reach. The knowledge about kinematics in the horse, and how riders and their equipment interact with the horse?s movement, is also of great interest to veterinarians in equine practice.

A study has been performed that investigates the variation of iron content in groundwater.The study was initiated by Midvatten AB, which noticed that the iron content in groundwater samples can vary greatly over small distances. The purpose of this study was to geochemically and geohydrologically determine the factors that influence the content of iron and manganese in groundwater from a selection of eskers in Dalarna, and determine how to best sample groundwater with the method used by Midvatten AB. An evaluation was made of how the vertical variation in soil material, water composition, pumping time and pipe material affects the content of iron in groundwater. Piper diagrams were used to study the relationship between the chemical composition of the groundwater and the content of iron and manganese in groundwater samples from the studied areas. The groundwater from the studied areas was then classified in the Piper diagrams, according to the content of the major ions.

The objectives of this experimental study were to investigate if a strategic method to supply loose housed sows with large quantities of straw 2 days before expected farrowing and if the sow?s body condition had any effect on the occurrence of shoulder lesions 5 weeks after farrowing. Data came from a study conducted on four commercial piglet-producing farms in southwest Sweden between March and December 2009. At each farm one batch of sows was followed during two consecutive lactations. The sows were randomly assigned to two different treatment groups and the sows that remained in the batch during the second lactation switched treatment group.

The aim of this study was to understand the everyday mobility of families who are involuntarily carless and the practical consequences that arise when the private car is not an available alternative. Previous research shows that the involuntarily carless, as opposed to the voluntarily carfree, generally have lower income and fewer mobility options. This, in turn, affects the available strategies for organising everyday life. Using qualitative interviews, guided by thematic analysis, this study explores how carless families organise their daily lives and what strategies they use to make everyday life work.The results show that these carless families use a variety of transport modes, though the degree to which they use different transport options is highly situational, depending upon the length and distance of the trip, along with material and monetary means. Multiple interviewees recount that they lack the financial resources necessary to use carpooling options, to pay for public transport, or to buy bicycles for the family.

The following thesis concerns the conceptualization of openness within the open access movement. Open accesscan be understood as a phenomenon or a movement that aims at changing the current system of scholarly communication.Consequentially, the movements goals arose in relation to the escalating serials crisis in scholarly communicationand the increasing power of commercial publishers. The purpose of the thesis is to study three centralopen access declarations with the aim of uncovering the different conceptualizations of openness found withinthese texts. Leaning on the theoretical position known as actor-network theory, the declarations role within a surroundingnetwork is explored by focusing on how openness as a concept has been produced and reproduced bycentral actors. Two overarching questions frames the study: How is openness conceptualized within the declarations?And how can openness, as a concept, be understood as an effect generated by a larger network?The first part of the study focuses on the first question.

Protected Designation of Origin (PDO) is a quality control system created by the European Union (EU) to protect integrity of certain food and drinks that are produced in a specific area in a unique way. By protecting these products, the EU can certify that the traditional region-specific methods of food and drink production are preserved. The EU countries that follow such a system are mostly from Southern Europe. For instance in France, the PDO system has helped improve the income for farmers, boosted the rural development and assured protection for farmers against the abuse of their brand and the selling of their products by outsiders. In Sweden, there are no PDO products yet, instead there is Protected Geographical Indication (PGI) and Traditional Speciality Guarantee (TSG) that are not as protective as PDO.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

This project was an assignment by Sveaskog and Svenska Skogsplantor. The purpose was to study the effect of protective fabric on the thawing stage of frozen pine seedlings. The function of the protective fabric is that it should protect the seedlings against strong sunlight and create an even temperature inside the boxes containing the seedlings. The result has shown that there was no statistically significant difference when the protective fabric was used or when it was not used, although this was probably due to the weather conditions. The study was carried out under cold and cloudy weather conditions and probably would have given other results if there had been more sunny days with a higher ambient temperature.