The interest in the significance of public health for economic growth has increasedsteadily in recent years and a clarification of this connection may be of importance forthe status of public health. Aim: The aim of this literature based study is to describewhat previous research has shown in terms of the connection between public health andeconomic growth, focusing on high-income countries. Method: The study is based ontwelve scholarly articles retrieved from four scholarly databases. Result: The resultclarify that there is a positive long-term correlation between good public health andeconomic growth in high-income countries. Good health has a positive effect onproductivity, which leads to increased economic growth.

SummaryThe aim with this study is to find which importance the individual pedagogue may have forthe children in the preschool when they create an identity as a girl or a boy. The ownstandards and the values are said lie to shallow for how we as adult chooses to refute girls andboys in the child group. This essay is based on one a narrative study in the form of a life storyinterview. Through interviewing a preschool teacher at two different occasions has I may totake part of her personal experiences of as well working life that private life.If one is paid from the idea about that sex differences not only is something biologicalwithout most also something that is socially constructed over time and rooms, then has ofcourse doubtless the school and the individual pedagogue big importance for how these sexstandard are replicated. I have tried to present the statement on the basis of areas that pursueme come to seem as central.

The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.

All over the world, scientists agree that to succeed with a conservation project, it is important to have a good relationship with the local people. If they do not receive a good impression of the project, they will not be willing to collaborate and the project will probably fail. According to previous studies, there are different factors affecting attitudes to conservation, like the level of education of the participant. Many studies have shown that the higher education the people have, the more positive attitude they have to adjacent conservation areas. Economical factors are also important, it is often stated that having more money results in a better attitude.

On 1 January 2007 abolished Sweden as one of the last countries in EU the wealth tax. This wealth tax was in Sweden for almost 100 years. As the great debate in the context of tax reform in 1910 was not so much about the introduction of a wealth tax. The discussion was instead on the wealth tax would be proportional or progressive together with the income tax.When the government with and there finance minister, Carl Swartz, presented its government bill, 1910:88, 11 March 1910, the draft regulation on income and wealth tax was said, that now they had finally made a shift in the direct tax to the state. A change had been sought and it would have been great difficulties to be overcome and it would have been deeply entrenched ideas about this tax reform impossible.Despite all the protests from the wealthy in society, so continue this conservative government through reform with the strong support of many conservative politicians who had most to lose from this tax reform.

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and Income statement data.

Syftet med uppsatsen är att undersöka om det sydafrikanska skolväsendet bygger på teorierom det individuella lärandet. Undersökningen genomförs med tre metoder, en textanalys avläroplanen, intervjuer av lärare i Sydafrika och observationer av undervisning i ensydafrikansk skola. Resultatet är att det finns vissa spår av individuellt lärande i läroplanen,hos lärarnas svar och i viss undervisning. I diskussionen kommer jag fram till att även om detfinns frön av individuellt lärande i den sydafrikanska skolan så är det inte tillräckligt för attsäga att hela det sydafrikanska skolväsendet bygger på tankar om det individuella lärandet.Nyckelord: Individuellt lärande, Lärstilar, Revised National Curriculum StatementGrades R-9, Sydafrika..

This study aims to examine the argumentation regarding freedom of speech and the statement ?je suis Charlie? (?I am Charlie?) in eight opinion articles from different Swedish web magazines. Two doctotral dissertations who?s main topics are the freedom of speech and different types of arguments regarding freedom of speach, was used in this study. The study also uses the actual Swedish law surrounding the freedom of speech, as well as the freedom of the press and breaches of these laws.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and Income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

A group of scientist, called the council of democracy in Sweden made a predictionabout members of political parties, in 2013 members should not exist. In this essaythat statement going to be questioned. It shows that most of the political parties losesmembers in Sweden. The only differences from year 2000 and now is that in 14 yearsthe parties has lost 65000 members, between 1991-1999 it was about 220000members. Something has changed.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

This paper attempts to investigate the correlation of 12 month abnormal returns and the fundamental value of stocks in theSwedish stock market between the year 2000-2011. Also, the paper tries to apply and evaluate the concept of the margin ofsafety. In estimating the fundamental value we use the residual income valuation model and three different estimationapproaches of the beta coefficient in order to correct for financial and operational biases. We find that our different portfoliosearn abnormal returns. However, this could be explained by the size effect and P/B effect.

The purpose of this bachelor thesis was to illuminate and analyze the working conditions of visual artists in the Swedish region of Värmland. As a profession which is known to have many problems concerning income and the fact that most artist are unable to get by on their art sales alone it becomes interesting to look closer on cultural policy?s affecting the artists, where the problems lie and what possible help they can get.I have used previous research and different sources to map out the working conditions in Sweden and Värmland alike and also interviewed five different visual artists in Värmland to get a general view of the working conditions in the country as a whole and their perception of the situation and special circumstances in Värmland. I have also used discourse analysis to compare the source material with the answers of my respondents to see which discourses that exists, that have hegemony, and to see how this subject is talked about.The results of this study showed how political decisions may force artists to become self-employed entrepreneurs even though many artists do not self-identify as such or even have any interest in profitable gain. The study also shows among other things that most artists have another occupation on the side but that there are some aids to help the artists with income.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.