Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

This thesis work is made by Torbjörn Johansson on Karlstad University for Uddeholms AB. The assignment in this thesis work was to investigate tough cutting in three different tool steels: Vanadis 4 Extra, Vancron 40 and Sverker 21. The research was to compare the wear of the tool after cutting in each one of the tool steel alloys. The research was also made to see if the tool cutting in Vancron 40 has a better wear than the tool cutting in Vanadis 4 Extra and also compare the results with Sverker 21. All three of these alloys are a part of Uddeholms AB:s range of products, and is used in applications like forming tools and knife tools. Vancron 40 is a powder steel with a very good combination of mechanical properties like ductility, adhesive strength and hardness.

Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.

 Bakgrund:I Sverige har 76 % av befolkningen innehav i fonder och den totala fondförmögenheten uppgår till 1 925 miljarder. Kapitalvinstskatten ligger på 30 % och utlöses endast vid en realisation av vinsten. Många svenskar undviker gärna att aktivera denna skatteeffekt och blir därmed inlåsta i sina fonder.Syfte:Syftet med denna uppsats är att utifrån intervjuer med privata fondsparare och aktörer inom branschen förklara hur kapitalvinstskatten påverkar privatpersoners resonerande och agerande. Detta beteende kommer sedan att analyseras utifrån befintliga teorier inom beteendeekonomi.Metod:För att nå studiens syfte har vi använt oss av en abduktiv metod. Det empiriska materialet har samlats in med hjälp av semistrukturerade intervjuer.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

Background:Public health is a concern of many important areas of society and it`s important that Sweden works with the health of the individual through the eleven public health areas. Health isn`t longer only a objective but even a resource. That`s why the society works with the health of the individual through a salutogenic perspective, about what can preserve or enhance the health of the individual.Aim:The aim of this study is to find out what the staff at a nursing home has views of what health can bring, and also study how health affects their ability to work. Also to study the employee`s apprehension of the wellness reimbursement that employer offers them.Material and Method:A qualitative method was used to obtain results from eight interviews with health care workers in Skåne. Interviews were transcribed and analyzed using content analysis.Results:For the interview person?s health means to feel good and be healthy.

   Officially, Sweden has a very low level of corruption and in 2008 topped Transparency International?s list in terms of the perception of a lack of corruption. However, on closer examination it would appear that the Swedish public sector is not as clean as the Transparency International list suggests. What appears to be relatively common and quite widely accepted in Sweden, especially in local government, are conflict of interest situations in which public officials use their position to obtain advantages for themselves, their friends and their colleagues, in particular with respect to public procurement. According to the Swedish constitution, the public administration shall be governed by the principles on legality and objectivity. Grave violations of these principles are deemed illegal and contrary to the penal code provisions relating to bribery, public misconduct and breach of confidentiality.

This is a thesis about the American empire. I also focus my work to see if this American empire is declining. The two main questions I ask and want to answer in this thesis are: is America an empire and is it in decline?I first conclude that America has been an empire ever since the end of the Second World War. The sheer military and economic power of the American empire matches and exceeds the ones before them.

This thesis describes a system for dealing with free surface fluid simulations, and the components needed in order to construct such a system. It builds upon recent research, but in a computer graphics context the amount of available literature is limited and difficult to implement. Because of this, the text aims at providing a solid foundation of the mathematics needed, at explaining in greater detail the steps needed to solve the problem, and lastly at improving some aspects of the animation process as it has been described in earlier works. The aim of the system itself is to provide visually plausible renditions of animated fluids in three dimensions in a manner that allows it to be usable in a visual effects production context. The novel features described include a generalized interaction layer providing greater control to artists, a new way of dealing with moving objects that interact with the fluid and a method for adding source and drain capabilities..

The student union of Karlstad University is always working for the better for the students, so they can feel safe and that their time at the university is trouble free. To get the students to sign up for a membership, the organization have to inform the students about their work and the benefits that a membership brings. The problem is that the target audience is broadbecause there are all students at Karlstad University that are of different sexes, ages and nationalities, this can cause problems when the information must be adapted to each individual in order to make it interesting. The organizations various work areas have not reached the entire audience and therefore requires an information film in which all the areas can be presented in an attractive way that makes it easy for the audience to absorb the information. A strong trend in the world of information films are the so called infographics.

During the time between 1660-1680 the nobility in Sweden came to be a gigantic landowner with 65 % of the total amount of land, but only 20 years later they lost almost half of their possessions. The eighteenth century was on its way ? a period in history were ?ordinary? people started to question the nobility?s right to be excused from tax, at the same time as farmers and the ?middlegroup? started to appropriate more and more land from the nobility and the Crown.Through King Gustav III:s document of 1789, land became free to own to whoever it was ? except from the prime nobility?s land; but the Swedish Parliament followed the wind of change, and 1809/10 this land was also free to own. At the end of 1840, the nobility owned about 19 % of the land in Sweden, and the farmers and middlegroup owned 69 %. The tide had turned...But Öja parish showed a different development compered to the rest of Sweden.

The purpose of my study is to examine how children through interaction are recognized and understood by other children and teachers at the preschool for one hour in the afternoon. This study gives voice to what young children in preschool do after snack. The overall purpose of this study is to find out what young children's experiences will be in preschool through interaction. The purpose of my research is to gain knowledge about how the time and opportunity for interaction exists between children 1;7-2;5 years, and educators as well as other children, and how this interaction appears during afternoon activities in the preschool.My research questions are:1) What experiences do children get in terms of their development of identity for one hour in the afternoon? 2) How does the interaction that the youngest children are involved in during the afternoon appear? And how long time does every occasion last? The study is based on the interactionist perspective and systems theory.

In Sweden, many children in compulsory school attend after-school recreation centres. All children are offered local after-school recreation centre attendance in the age 6-12 during their parents? work hours. Our aim with this Master thesis is to investigate how after-school recreation centres can use libraries to stimulate children?s own interest to read.

The aim of this thesis is to study perceptions around the freedom of movement of workers within the EU before and after its enlargement in 2004, both on a Swedish and a European level. I have chosen to conduct my study using a discourse analysis as a structure for my theory and method. Theories based on previous research have also been used. My material consists of Communications from the European Commission, Swedish Command Papers as well as a research report. One of the main findings is that at a Swedish level, there is concern about how the free movement of workers will affect the labour market and welfare system.

According to a press release from the Swedish forest agency in May 2014, western Värmland has the worst regenerations of forest result in the whole of Sweden. The scarification frequency is low in the area. AB Hilmer Andersson want´s to know if the private forest owners want to scarify more than is done today. Good regeneration is important for private forest owners so they can have a long term forest management and economics of their forests. This academic study is done as an opinion poll. The purpose of the study is to see how big the interest of scarification among the private forest owner is.