This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

In recent years, the internet has exploded of images. Not at least in the popular photo-sharing network Instagram as one of the fastest growing social network for the moment. Millions of people around the world share pictures and expose themself for friends and family. We were therefore interested in which experiences and attitudes users have towards their identities in relation to their self-image and self-presentation on Instagram. Furthermore, whether they in general have a primary interest in using Instagram as a tool to experiment with images to present their identity on Instagram, in which way they approach their Instagram follower?s expectations on how they present themselves on Instagram and if they are aware of any strategies in their self-presentation on Instagram.The result of this study is the fact that our respondents thinks that they do not intend to have a primary interest in experimenting with images on Instagram to present their identitiy, it is rather something that comes naturally in how they present themselves on Instagram.

Syfte: Syftet med detta examensarbete är att undersöka hur räntefria lån fungerar och är det i längden det bästa sättet att låna pengar på. Ger en räntefri bankverksamhet ett mer rättvist samhälle? Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod då vi har haft en intervju och inga data som är mätbara. Vår intervjumetod var ostrukturerad då den intervjuade hade chans att styra hur intervjun artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga.

This essay discusses the use of history, and primarily how the current Swedish society perceives and uses the Viking age. The analysis is based on a literature study as well as a case study of the planned theme park in Fullerö north of Uppsala, Sweden. The aim of the essay is to understand the regional debate which arose in media regarding the planning of Fullerö Park and how it reflects the contemporary use of history. Research about the use of history has become increasingly common in recent years and deals with how history is actively being used in society in order to meet its existing needs. These needs varies among different groups and individuals and results in a multitude of usages, where the interests of the different actors may be contradictory.

Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.

The reason for performing an Environmental Impact Assessment (EIA) is to incorporate environmental concern in different kinds of plans and projects. The purpose of such an assessment is to identify and describe direct, indirect and cumulative environmental impacts.Geographical Information System (GIS) is a tool that can be used to combine spatial extension of both sensitive areas and different environmental impacts in a quick and easy way. Because of that, descriptions of environmental impacts and motivation of different standpoints on a specific issue can be more correct and easier to make if GIS is used as a tool.Hence, GIS can contribute to improve the quality of Environmental Impact Assessments. If the benefits of using GIS are to out weight the costs, geographical information of satisfactory detail, actuality and accuracy need to be available at reasonable prices.In this paper, case studies are carried out for three different geographical analyses to investigate the use of GIS as a tool in EIA. From these case studies, more general conclusions about the benefits and limitations of using GIS for Environmental Impact Assessments are also drawn.

The increased travelling of today makes nodes along travelling routes more and more important. This is very much the case of petrol stations. They constitute important nodes in the road network, filling up thirsty fuel tanks and hungry stomachs, guiding road users and providing vehicle-services. In this thesis the role of the petrol station for road users was investigated in order to find out if the petrol station was a potential hot spot. We performed an ethnographic field study at a petrol station and found that a great number of visitor activities took place at the petrol station.

The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district. The aim of this master thesis was to present an economic analysis of Norway spruce versus birch.

The background to this project came from my interest for letters and how to make a typeface. The result is the lowercase letters for this typeface, and the journey to learn the process of making it..

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

The purpose of this study is to provide a description of how mathematics teachers in grades 3 choose to work with mathematics and how it affects of student performance in national tests. The categories I will use are outdoor education, textbooks, learning materials and problem solving. Laboratory materials can be everyday materials and educational materials in which pupils have an abstract understanding of the subject. This survey was conducted through interviews and observations. The survey was also conducted in relation to student performance in national math tests.

This Master?s Thesis work was performed at the Studio Engineer department at Volvo CarsDesign Centre in Gothenburg, Sweden. The assignment has been to create a new idea of an airvent where the news value mainly was focused at functionality but also with great attention onvisual appearance.The work has been totally independent and not been aimed to any specific car model. Theindependency initially made that the visual appearance primary wasn?t limited in any way dueto surrounding components.

Abstract This essay has grown out of an interest for the subject of religion and religious education for upper secondary pupils in Sweden. Our society is characterized by cultural, religious and secular diversity, which also reflects in the classroom where individuals with different religious preferences share space and participate in discussions. One of my aims is that this essay can be a contribution for future studies in the religious field. Previous research has shown that Swedish pupils increasingly lose interest in the subject of religion (on a personal level but also more in general). There is a possibility that this picture might have changed since these studies where done, and that is what I want to investigate in this essay.

This masters thesis examines the reading environment during "booktalk", with special reference to a reading project in compulsory comprehensive and upper secondary schools in Stockholm. The main question is: What does the reading environment look like during booktalk? Three questions are asked: Which factors affect the reading environment? Which are the conditions concerning book selection and book availability? How do the librarians perform as enabling adults? Different groups of pupils, together with their teachers and the librarian, are studied during booktalks in five schools. The study uses a qualitative approach, which takes the form of open observations during 15 booktalks and one interview with the two librarians involved in the project and studies of literature. The theoretical framework is Aidan Chambers theory relating to reading environment and its effects upon the reading process.

Erosion in coastal areas is a common problem all around the world. The range of the problem depends on several factors, i.e. type of bed-rock and soil, wind and wave climate. Another factor is whether the area is of high interest, i.e. if the area is important for tourism and recreation, if there are houses and other buildings close to the shoreline or if it is a site of special scientific interest.