Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

As collaboration between companies move beyond the single transaction into more long-term relationships the consequences of a company's control system become more complex. The aim of this paper is to provide an understanding of how intra- and inter-organizational control and work practices interact through examining how a company's intra-organizational control influences its customer relationships. The empirical research is performed through a qualitative case study where interviews have been conducted with management and sales staff within the case company as well as with one of the customers. The empirical findings have been analyzed using frameworks and theories regarding management control and customer relationships. The study reveals that the intra-organizational control of the case company affects its relationships with customers in a number of ways.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

Context: Lip-to-Lift (L-t-L) is a bedside-method for measuring oral transit time at swallow. It was designed for a swallowing examination of persons on nursing homes where weight loss was noted in people with average L-t-L-time >5 seconds (Sandin, 2005). The measurement was validated and evaluated by Eriksson, Bremer Zerpe (2008).Objectives: The study objective was to examine L-t-L on a group of young adults without swallowing disorders and as to examine the inter- and intra-judgereliability of the measure.Questions:What is the L-t-L-time for young adults without swallowing disorders?Are there any gender differences regarding L-t-L-time?How high is the inter/intra-judge reliability of L-t-L?Method: Examination of L-t-L-time was carried out on 20 young adults, aged 19-27 years, without swallowing disorders after Sandin?s (2005) instructions. Measurements of 20 swallows per person were made.Results: The average L-t-L-time of young adults without deglutition-difficulties was 1.13 seconds (sd =.14).

This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Uppsatsen behandlar pedagogiskt dokumentationsarbete i förskolan och fokuserar på återbesök av dokumentation. Syftet är att undersöka på vilket sätt återbesök kan ge sig i uttryck och har undersökts utifrån frågeställningarna: på vilket sätt ges barn möjlighet att återbesöka dokumentation och vad uppstår i mötet dem emellan? Den teoretiska utgångspunkten tar avstamp i en intra-aktiv pedagogik och teorin undersöks med frågan: på vilket sätt kan en intra-aktiv pedagogik bidra till en ökad förståelse för återbesök av pedagogisk dokumentation? Studien utgår från en kvalitativ metod och filmobservationer ligger till grund som analysmaterial. Resultatet visar på att barnen på den undersökta avdelningen ges rika möjligheter till att återbesöka dokumentation. Inte enbart genom fotografier utan även med olika material som barnen ges möjlighet att intra-agera tillsammans med.

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.

Lactobacillus reuteri has been used as probiotics in piglet and chicken feedings as well as in different diary products for humans. In this EEF-work I have shown that L. reuteri can be an alternative for treatment of vaginitis in laboratory rats used for breeding. In a breeding stock with 3000 animals some animals had a vaginal infection with ??haemolytic streptococci group G.

Är ett kuddrum att föredra på en förskola? Det finns många föreställningar om vad ett kuddrum ger barnen och personalen på en förskola. Kaos eller subjektskapande? Måste det vara antingen eller? Genom att lyfta blicken och titta igen kan man se något annat. Intervjuer och observationer i en barngrupp med barn i åldrarna 1-5 gjorde oss uppmärksamma på hur deras verklighet kan te sig på deras förskola.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

I förskolans utemiljö är det vanligt att det finns en sandlåda på gården. Den är centralt placerad och barnen är där och leker. Enligt den nya Skollagen och förskolans reviderade läroplan ska verksamhetens innehåll vila på vetenskaplig grund och beprövad erfarenhet. Detta gäller även den verksamhet som pågår i sandlådan. Men vad är det som sker när sanden, barnen och lekredskapen möts i sandlådan? Detta är en kvalitativ studie som utifrån ett intra-aktivt perspektiv syftar till att synliggöra hur sanden i sandlådan, lekredskap och de yngsta barnen (1-3 år) skapar möjligheter och villkor för lek och meningsskapande.

Denna rapport a?r en del av en sto?rre fo?rstudie som handlar om lo?nsamheten i en liten vindkraftsanla?ggning besta?ende av tre vindkraftverk placerade pa? O?land. Syftet fo?r denna del a?r att underso?ka kostnaden fo?r underha?llet, olika underha?llsstrategier och lagerha?llning. Rapporten beskriver a?ven de olika komponenterna i ett vindkraftverk, vilka fel som intra?ffar samt hur ofta de intra?ffar.

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.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.