As a leisure time pedagogue I find it hard to have an insight into what children are playing, and how they play when it comes to free play. My experience is that in some free play, conflicts arise, which reveal hierarchies and power structures containing violations, whereas other occasions of free play suddenly come to an end as the pedagogue interferes. In this essay I investigate my responsibility as a leisure time pedagogue during children´s free play, based on two differing play situations. I also investigate the play as a phenomenon by looking into previous research on children?s play and development psychology.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

In this empirical study I have investigated how preschool teachers relate to the free play at the preschool. At the same time I have investigated how the free play is adapted into everyday practice in the preschool. Previous research shows that children process what they experienced in the free play. The child retrieves content to play with through things they have experienced, such as family life, preschool and so on. To play, grow and continue, it is important that free play may take place and space in the daily activities at the preschool.

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

AbstractGroup processes within the free play- in a socialpsychology perspective In our socialpsychology study we have demonstrated how children?s free play is by observing 2-5 years old children in preschool. We have also interviewed two preschool teachers. The major subject in this study is how children?s group processes expresses in their free play.

The purpose of this thesis is to study five pedagogue?s view of the free play and their view of the importance of the free play for children´s learning and development. I have chosen to use a qualitative research method in the form of interviews with five pedagogue´s from a preschool. The main research questions asked were:What have the pedagogues of view on the free play? How important believe the pedagogue that the free play is for children?s learning and development? What has emerged in the study is that educators have a positive view of the free play. They believed that the free play is important for children´s skills.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

The purpose of my study is to examine how four teachers reflect on free play and controlled play in preschool. What are their reflects concerning free play, controlled play and children?s development and education. The main focus of this research is the experiences of the teachers and I compare their perspectives against each other regarding free and controlled play.To be able to realize this study, I propose the following questions:What kind of vision does the teacher have concerning free play and controlled play?According to the teacher, how does playing affect the children?Which development areas are affected by participating in the play?This is a qualitative study, based on interviews with four teachers from two different preschools.

This thesis studies two instruments within EC-law, affecting asylum issues, the Schengen Convention and the Dublin Regulation. These instruments are developed as a result of the free movement of persons in the European Union, and the development of the free internal market. The member states are afraid of losing control of who is residing within their borders, as their border controls has been removed, and these instruments are made to protect the member states now that their own means of control are gone. The thesis explains the relationship between the free movement and asylum issues and shows the connection between them. Its focus is aimed at the free movement of workers and how the European court of justice has interpreted article 39 to increase the workers ability to move within the union.

The purpose of this study is to find out how four preschool teachers view children?s free playing and its impact on their learning. My main questions are:How do the teachers view the children?s free playing?In what ways does the children?s free playing affect their learning, according to the teachers?This essay is based on a qualitative study in which I have interviewed four female preschool teachers of different ages. I highlight various theories of children?s playing and learning in preschool, by theorists such as Vygotsky, Lillemyr, Knutsdotter Olofsson, Lindqvist, among others.

The aim of this study is to increase knowledge and understanding of free play or free fun time importance for children of age around five years in preschool, in order to promote children?s development and learning. The focus was on exploring and better understanding of teacher?s and educators? approach to the free fun play time as a tool in their educational work, and also about their own role in this context as well as analyzing of forms, rules and structures spontaneously created by groups of children having free play fun time. Another important moment of this study was to give more light on approaches to this issue in education theories by Piaget, Vygotsky and Freud among others.As to the practical experimental part of the study it has been performed at a preschool and kindergarten in a suburb at the outskirts of Stockholm, with four employed educators there and with groups of children of age around five.