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..

This thesis is basically a design project aimed to find a safe and reliable automatic safety device, which is designed to be suitable for highly automated industrial situations. This device fits with ABB / Jokab Safety?s fence systems. These are built up around machines to create safety distances. The automatic protection device assist the operator in situations when loading or going in and out of the danger zone.

Studenter i Sverige har visats vara en utsatt grupp för stress i samhället. Tidigare forskning har påvisat att en lägre stressupplevelse kan prediceras av individens kontrolluppfattning (locus of control), tillgång till socialt stöd och fysiska aktivitetsvanor. Studiens frågeställning gällde om kontroll-uppfattning, socialt stöd eller fysiska aktivitetsvanor var den starkaste prediktorn för en lägre stressupplevelse hos högskolestudenter. En enkät-undersökning mätte 119 högskolestudenters stressupplevelse, kontroll-uppfattning, sociala stöd och fysiska aktivitetsvanor. Enkla- samt multipla regressionsanalyser visade att kontrolluppfattning var den starkaste prediktorn för en lägre stressupplevelse hos studenter.

The potential of information technology as a means to invigorate democratic practise is constantly under discussion. Regardless of the differing opinions as to the most suitable way to utilise IT, there are certain democratic core values that have to be considered. One of these is freedom of information, defined by us as the right of every citizen to seek, obtain and express information. The aim of this study is to explore whether the use of IT as a means to enhance democracy can strengthen the citizens right to freedom of information. As an instrument for analysis we use an article by Jan van Dijk, professor of communication science.

This thesis work has been performed on request by SWT (Scandinavia WeldTech AB). SWT manufactures, develop and sell ready to assemble building systems for concrete rafter beam applications. The beams in this system consist of a u-beam that is welded to a flange. To be able to fill the beams with concrete there is holes in the beams top end. The holes are made in a ?punching machine?.  These holes are cut out and the remaining steel piece is bent down in the u-beam.

The purpose with this thesis is to investigate how to design a urban space so that it is experienced safe and how to implement this at an actual site. Knowledge on the subject has been gathered through litterature studies and interviews with experts. Through an analysis of the site with surroundings and studies of projects with similar problems, practical actions have been observed. Part taking in the municipalities planning process has given insight in the projekt as an whole and the interests of different parties. There are many different opinions about what the word safety means. It is a feeling depending on situation, that is affecting our daily behaviour.

For innovative organizations and companies it is essential to use existing knowledge to avoid spending time and resources on already existing innovations. By using patent information, companies are able to get a picture of what is already done in their area of interest. The main purpose of the study is to examine the information use in small and medium-sized enterprises that are members of the Swedish Inventor?s Association, focusing on patent information. The study examines the use of patent information and which barriers the companies have to patent information.

This pilot study examined whether treatment with Vortex Process Technology (VPT) of the irrigation water used on tomato (Solanum lycopersicum) plants had any effect on plant growth. In a block experiment, with two blocks comprising 12 vases containing 1 L water and two tomato plantlets, treatment in which, nutrient solution was based on Vortex-treated water was compared with an control using untreated water. All vases were kept in a static aerated culture system in a daylight chamber for four weeks. The results showed that the effect of the two blocks exceeded the effect of vortex treatment in terms of leaf area and weight of fresh and dry matter. Plant height, stem width and internodal length were significantly different in tomato plants grown in Vortex-processed water compared with the untreated control.

Företag idag söker ständigt nya och förbättrade konkurrensfördelar, som är en konsekvens av den snabba och ökande globaliseringstrenden. Ett viktigt grundincitament för att skapa dessa fördelar samt bemöta omvärldens föränderlighet och krav har bidragit till att allt större fokus riktats mot behovet av en bred kompetens, det vill säga ett utvecklat humankapital, inom företag. Humankapitalet är en av de mest betydelsefulla grundpelarna i ett företag då företaget är beroende av de anställdas kompetens och innovationsförmåga. Det är således viktigt att ett företag styr humankapitalet på ett sådant sätt att det når en stärkande eller förädlande effekt. Ett sätt för att strategiskt styra förädlingsprocessen av humankapitalet är att nyttja Simons Levers of Control, vilken även går under benämningen Simons styrmodell.

This study aimed to find out whether or not gender related theories regarding the division between men and women can be applied to three novels written by Katrina von Bredow, Syskonkärlek (1991), Som jag vill vara (2007) and Flyga högt (2011). The theories used in this research were Yvonne Hirdman?s theory and R.W Connell?s theory. Hirdman claims that there are differences between men and women at different levels in the society while Connell believes that this is a myth because, according to the writer, men and women are psychologically similar. The intent with this research was to provide a gender analysis of Bredows novels, because these novels have not been studied previously.

To be able to research the chain of development and its causes within military doctrines you need to describe the change and categorize it to make it understandable.This essays intent is to categorize a phenomenon within the Swedish doctrine to make it available for further research about doctrinal development. The categories are found in two of the great theorists on guerrilla warfare due to the subjects? resemblance to guerrilla tactics and its means.The phenomenon that is to be researched is directly translated as ?the free war? which basically means the use of irregular warfare behind the enemy lines. The description of ?the free war?, by whom and when it is used, are the factors that have changed during the second half of the 20th century, and have therefore been placed into different categories.

Supervision has a strong impact on students` professional development. It is during clinical education that students will receive help in linking theory and practice. This study aimed to describe the meaning of good supervision among nursing students in clinical practice. A qualitative design was used. Nine nursing students in western Sweden, who had all experienced good supervision in clinical practice, were interviewed.The interviews were analyzed using a descriptive phenomenological methodology.The meaning of the phenomenon, good supervision in clinical education among nursing students, was shown as the students were gradually piloted to increased responsibility.

AbstractTitle: Welfare officers personal experiences of stress and coping in an emergency hospital in StockholmThe purpose with this study was to describe how welfare officers in an emergency hospital experienced stress in their workplace and what coping strategies they used. Through qualitative interviews the welfare officers thoughts and experiences were examined. The result showed that welfare officers experienced some stress at the workplace; this was related to lacks in the organization, heavy workload and short of time. The most commonly used coping strategies were social support, physical training, short breaks during the day to handle the stress at work. The conclusions of this study was that factors that reduces stress for welfare officers who work at emergency hospitals was a functioning organization and management, the ability to control and at some levels effect their own work, to have guidance and other opportunities to ventilate with co-workers.

This survey examines how a regional archive, Värmland Archives, interprets and works from the departure point of national cultural accessibility goal ?Everyone should have the opportunity to participate in cultural life?. And it is also a comporative study of discourse regarding accessibility between Värmland Archives and some other actors in the archival cultural system. Critical discourse analysis, according to Norman Fairclough, is used as a theory method. A discourse analysis is made on empirical data based on document study and qualitative research interviews. My conclusion is that if the term Accessibility is seen as a focal point the accessibility discourse in the documents of Värmland Archives and of the other actors studied can not be clearly discerned. Värmland Archives´s interpretation of terms regarding accessibility analyzed in the survey, varies among the staff regarding how the archives and its services should be accessible, and what accessibility means in the context of the archives.

This essay discusses the interaction between the authorities in Nacka municipality in Sweden and supervisors within the eldercare. In Nacka politicians have gradually started delegate responsibility for how care-giving for the elder should be done and focus instead on formulating economical objectives and overall rules. It is up to the approved supervisors of eldercare to deliver good care and quality. The method chosen to accomplish this is public choice. This method is a part of the big New Public Management (NPM) reform which have had a big impact on Swedish public sector since the 1980´s.