Svenska förmögna hushåll beskattas årligen för den del av nettoförmögenheten som överstiger ett uppställt fribelopp genom förmögenhetsbeskattningen, denna beskattning är inte proportionell utan medger skattelättnader för utvalda tillgångsslag. Denna uppsats undersöker om förmögenhetsbeskattningen har en inverkan på vilka typer av tillgångar de förmögenhetsbeskattade efterfrågar. Jag använder den efterfrågemodell som formuleras av King & Leape (1984), vilket innebär att efterfrågan för de olika tillgångarna förklaras i två steg, sannolikheten för att äga tillgången samt andelen av nettoförmögenheten som hålls i tillgången givet att tillgången ägs. Datamaterialet som används i de empiriska modellerna är SCB:s HINK/HEK register, genom detta datamaterial formuleras åtta olika typer av tillgångsslag som används i de empiriska modellerna. För att undvika att introducera endogenitet i modellen så använder jag två olika exogena ansatser för att inkludera förmögenhetsbeskattningen i efterfrågemodellerna.Resultaten från de empiriska modellerna tyder på att de förmögenhetsbeskattade har en högre efterfrågan för aktier, samt i viss mån även en ökad efterfrågan för andra riskfyllda tillgångar.

KKS includes difficulties hearing speech in background noise although results from pure toneaudiometry are normal. The condition is also called ?Obscure Audiotory Dysfunction? and?Auditory disability with normal hearing?. KKS affects a heterogeneous group. We believethere is a need for synthesis of existing studies to acknowledge the condition in Sweden toimprove rehabilitation for the affected individuals.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

The aim of this study was to map the prevalence of aeolian sand dunes in Västerbotten, northern Sweden to find dunes formed during earlier deglaciation phases, which was then preserved in cold-based conditions during the youngest stadial of the Weichselian glaciation. These preserved dunes were expected to be covered by a layer of till and have a rather faint morphology compared to dunes formed during the Holocene. Consequently, high resolution LIDAR-derived images from the Swedish mapping, cadastral and land registration authority (Lantmäteriet) was used to detect the dunes throughout an area covering most of Västerbotten, above the highest coastline and below the mountain range. The analysis resulted in several new findings of aeolian dunes compared to the findings in the quaternary soil map created by the Geological Survey of Sweden. Despite the fact some of the dunes at the LIDAR-derived image had a strange faint appearance, it was quickly evident during the fieldwork that the aeolian sand was not covered by till on any of the dunes visited.

This thesis presents the question of a possible breakthrough for mobile payment solutions in Sweden. The way payments are made and the way cash is being used in the society is changing. To be accepted as an alternative method, if cash isn't king anymore, the new technology will have to acquire user acceptance. In this thesis a case study of Swish, a mobile payment solution for P2P-payments, is presented. The focus of the study is customer value and technology acceptance of the service.

In this essay I compare the description of the Thirty Years? War in a number of German and Swedish encyclopedias published between 1854 and 2005. The essay is a historiographical research with focus on three areas; the description of the war background, the reason of the Swedish intervention in the war and the picture of the Swedish king Gustav II Adolf with the consequences of the war and the peace of Westphalia. I want to analyze the differences and similarities in the way the history is being told in the German and Swedish encyclopedias. The research shows a transformation from a narrative, nationalistic, partial description with focus on individuals and specific events to a more analytical and objective description with focus on structures.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..

Redan tidigt då jag besökte North Kingdom kom det upp förslag på studier som skulle kunna vara av intresse. Flera förslag fick man stryka direkt då de var mer programmeringsinriktade. Men det som fastna var förslaget att göra en teaser trailer. Tillsammans med Tomas Hillergren tog vi på oss den uppgiften, att skapa en teaser trailer till en fiktiv film eller ett spel. Då vi hade fria händer (det var inte kommersiellt) valde vi ett science fiction tema, inspirerat av The King In Yellow, en samling noveller av Robert W.

Denna uppsats undersöker Oscar Wildes sagosamling A House of Pomegranates sagor: The Young King, The Birthday of the Infanta, The Fisherman and his Soul och The Star-Child. Med en modifierad form av den tematiska kritiken analyseras hur makt tar sig uttryck i sagorna ?hur makten utövas, vilka som har tillgång till den, vilka som drabbas av den och vilka konsekvenser den har.En slutsats som dras är att samtliga sagor påvisar att makt innehåller något ont eller negativt i sin natur, på samma gång som godhet är relativt inkompetent. Då någon av de grymma makthavarna omvänds i sagorna slutar det ofta med deras död, som The Star-Child är ett exempel på. Begreppet makt definieras med hjälp av handboken Vad är makt? av Fredrik Engelstad, som också erbjuder utblickar mot olika både nutida och äldre maktteorier, och därmed sätter in analysen i en maktteoretisk kontext.Det är tydligt att A House of Pomegranates inte är ämnet för forskares och kritikers ögon lika ofta som andra av Wildes verk, varför denna uppsats har förhoppningar om att fylla en viss del av det tomrummet i forskningen..

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Första mötet med sjukvården sker ofta på en akutmottagning. Det är viktigt att patienten får ett så bra omhändertagande som möjligt för att patienten ska få en positiv erfarenhet av vården. Författarna använde sig av omvårdnadsteoretikern Imogene King som belyser interaktionen mellan patient och vårdare. Syftet med studien var att belysa hur patienten upplever mötet med vårdaren på en akutmottagning. Studien baserades på en litteraturstudie.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

There is a legend about a church on the island of Orust in the small village of Tegneby. The legend tells a story about a hidden church bell in the mysterious hole in the creek.?During a war long time ago, people were afraid that the King Gustav Vasa would take their church bell to use as material for cannons. So the people in Tegneby hid their beloved church bell in a hole in the creek below the church and there it remained for seven years?  (main legend)The aim of this paper was to find out if this legend still is alive in the area of Tegneby.

Sweden?s forestry legislation was updated in 2010 and a new definition of forest land was introduced. This definition was adapted to the one used by the Food and Agriculture Organization of the United Nations (FAO) for international statistics on the state of the world's forests. It is in short based on the lands ability to grow forest that reaches 5 meters, 10 % canopy closure and has a continuous distribution, according to FAO at least 0.5 hectares. A country-wide laser scanning is now carried out for the production of a new national elevation model; the laser data also provides information on forest height and density.