The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.

There's a good adherence to the vaccination of children, about 98% of all two year olds are vaccinated. Despite this, there are cases of whooping cough and measles in Sweden. The purpose of the study was to describe what motivates parents to not vaccinate and reflections and attiudes about vaccinations. The study had a descriptive design with qualitative approach. Eight parents who had chosen not to follow the National Board of Health?s vaccination program or whom had decided to completely abandon, participated in the study.

This papers? objective is to examine the effects that labour market institutions (LMI) have on the unemployment in the short- and the medium run throughout the new Keynesian NAIRU theory, but also to make a comparison with the postkeynesian capital stocks? effect on the unemployment. Thus, it is this papers? main objective to study the economic effects that LMI, capital accumulation and varied macroeconomic shocks might have on unemployment. The paper uses econometric regression models as a methodological benchmark in order to estimate each independent variable?s level of significance and to approximate the effect each have on the dependent variable.

The purpose of this Master's thesis is to investigate the role of the public library when the local government in the municipality arranges distance education at university level. The thesis has two main areas of questioning and these are goals and resources. In the study it is examined if the local goals have changed during the period 2000 until 2005, due to the development of distance education. It is investigated if change actually has occurred and if it has, in what way the goals have changed. It is also examined if and how the goals correspond with the work that is being performed in the public library.

Numerical simulations play a vital role in both static and dynamic stability assessment of electric power systems and the foreseeing of voltage collapse. Simulations performed by Svenska Kraftnät(SvK) are mainly done in the specialized voltage collapse predicting software tool, SPICA and the more all?purpose software tool, ARISTO.The grid operators at SvK use SPICA to predict the maximum transfer limit at specified sections (in this report the section in concerns is the southern part of Sweden i.e. interface1 4). SPICA is mainly used as an online application by using actual states from the grid, these states update every quarter of an hour.This thesis is a continuation of the master thesis SPICA ? ARISTO JÄMFÖRELSE by Jakob Katzman and Johan Fält.

Bakgrund: Amningens fördelar för mor, barn och samhälle är välkända. En komplikation vid amning är bröstböld. Medvetenhet om fördelar och nackdelar med olika behandlingsmetoder vid bröstböld och deras inverkan på fortsatt amning är viktig.Syftet: Att studera behandlingsmetoder och amningsförekomst vid bröstböld.Metod: Retrospektiv design från en journalgranskning genomförd på Södersjukhuset mellan januari 2006 och september 2008. Statistiska analyser genomfördes med Chi-två test, Independent samples T-test samt Fishers exakta test.Resultat: Totalt 139 kvinnor med bröstböld behandlades med nålpunktions-, pigtail- eller dränagebehandling, eller en kombination av dessa. Sextiotre procent pigtailbehandlades enbart och dessa behövde i mindre omfattning sjukhusinläggning jämfört med ej enbart pigtailbehandlade, samt resulterade i större andel av ett till tre sjukhusbesök.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The general aim of this paper is to describe how the European Union can affect and transfer their conditionality politics to the Western Balkan countries. A specific purpose of this study is to describe and explain what we in this paper consider to be a specific additional membership criterion, regional cooperation that has been especially designed for this region. The point of departure for this paper is Europeanization theory that will be used to study the European Union?s impact on non EU-members in Europe. The theoretical Europeanization mechanisms are taken from Heather Grabbes ?Europeanization model?.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Wind power is expanding rapidly in Sweden. Increasing amounts of wind power sets higher requirements on balancing power and grid expansions and would affect the whole Swedish electricity system. The aim of this report is to examine the factors affecting the wind power expansion in Sweden. How many wind power plants projects will obtain building permissions and what costs and revenues can be expected? How much balancing power will be required and does a changing geographical distribution of the wind power plants reduce the need of balancing power?A survey of the county board?s official applications has been made and out of all the applications, corresponding to 80 TWh produced per year, about half of the applications are expected to obtain a permit with a major portion of them located in the north of Sweden.Especially older wind power plants, deriving revenue from Nord pool, find themselves today in a complicated financial situation.

Every day readers of magazines receive advice on how their life is expected to be. Magazines write about what to wear, who you should be dating and where you should work. People are social beings and are affected on what they read, hear and see. In that way media is one of the main channels which defines people and draws examples on for example how a "normal" woman should be.This essay dealt with several questions: how women are described in Swedish women magazine Cosmopolitan and men ?s magazine Slitz and how they are differ from each other.

A tendency of impaired oral health has lately been seen among children and adolescents. The consumption of soft drinks and fruit juices is rising and at the same time many children and adolescents skip breakfast and lunch at school. That in combination with a frequent snacking increases the risk of caries. The aim of this study was to examine the knowledge of caries, oral hygiene- and dietary habits and experience of tobacco among 12-year-old schoolchildren. The study was performed in 5th grade in four different schools in the North East of Skåne in cooperation with the dental health board clinic in Näsby, Kristianstad.

This report deals with RFID systems and how to detect nearby tags with the Mifare standard using only a microcontroller and an antenna circuit.The aim was to investigate whether there was any possibility to continuously search for a nearby tag for a system operated with batteries without compromising   the lifespan of the battery. At this time the system would take too long time to wake up and look for a tag to give a satisfactory battery lifespan, which should be done a couple of times every second.The report has two issues, namely:Is it possible to direct the microprocessor to detect and identify a nearby tag after the Mifare standard?What hardware is required for this to be possible?As the research method to provide answers to the above questions an action research was used. This approach has meant that the group worked on information retrieval, examined existing solutions, tested their own solutions and documented the results.The group examined an existing solution that can search for nearby tags with minimal energy consumption. An antenna circuit was built that was connected to the processor.