AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

I ett bredare perspektiv är uppsatsen ett försök att uppmärksamma den i nationalekonomiska sammanhang negligerade entreprenören. Uppsatsen vidareutvecklar Claudio Michelaccis matchningsfunktion där teknologisk tillväxt får konstant avkastning om allokeringen till forskning och entreprenörskap är genomtänkt, något han finner stöd för i USA. Uppsatsen testar samma funktion på 23 industriländer och finner ett tämligen gott stöd för hans antagande..

Landreformen i Västbengalen, Indien, påverkade inte bara produktiviteten utan även de sociala relationerna inom staten. Decentraliseringen av den politiska makten är även den starkt kopplat till denna diskussion. Denna uppsats diskuterar detta och försöker analysera vad som var så unikt med just Västbengalens reformförsök. Blev resultatet det väntade och i så fall varför?.

The aim of this study is to compare attitudes to change among innovation and economics students and teachers at one of the universities in Sweden.Data about students? and teachers? attitudes to change was gathered using a survey.Keeping in mind that knowledge can lower ones resistance this study is based on a hypothesis that individuals from the innovations program have a lower resistance to change. The study is also based on earlier research in regards to comparisons between students and teachers.The results of the study show that teachers have less resistance to change than students. Individuals in the innovation program are however less resistant to change than individuals in the economics program.One can discuss whether or not results of the study show that the hypothesis is correct.The difference between individuals in the economics- and the innovation program are statistically significant and has moderate effects in reality. The differences between teachers and students are statistically significant but only have a small effect.It is however a starting-point for future studies that will possibly explore the subject more profoundly..

The purpose of this essay is to test for significance between TED- spread and four different macrovariables, housing prices, Federal funds rate, Asset Backes Securities and mortgage volume. Multiple regression has been used to search for significance between the dependent and the four independent variables. Our data consist of quarterly reports from January 1998 to June 2008. Our conclusion is that all of the four variables show a significant relation with TED- spread. The model explains 76 percent of the variation in TED- spread..

Syftet med denna uppsats är att beskriva hur företag i logistikkedjan, rederi ? hamn ? åkeri, förberett sig inför de nya länderna, Lettland, Litauen och Polens inträde i den Europeiska Unionen den 1 maj 2004. Vi har även valt att undersöka vilka omvärldsanalysmetoder företagen använder sig utav, hur de i så fall tillämpar dessa och ge eventuella förslag på omvärldsanalysmetoder..

Statistik från Skolverket (2006) visar att ungefär var femte elev i Upplands-Bro Kommun inte klarar det nationella ämnesprovet i svenska för skolår 5. Då vi har vår verksamhetsförlagda utbildning i denna kommun blev vi nyfikna på att undersöka detta närmare. Vi valde att utgå från ett lärarperspektiv och en lokal bild av lärarnas uppfattningar av det nationella ämnesprovet i svenska och hur de arbetar för att komma åt problemet. För att ta reda på det använde vi oss av intervjuer med åtta behöriga lärare. Vår studie utgår från två frågeställningar: Vilka faktorer kan enligt lärarna i Upplands-Bro Kommun påverka att en elev inte når de nationella målen i svenska? Vilka målstrategier har lärarna i Upplands-Bro Kommun för att eleverna ska uppnå de nationella målen? Med hjälp av teoretisk litteratur formas vår bakgrundsdel, med utgångspunkt från Skolverkets rapport (2001), ?Utan fullständiga betyg?, Bronfenbrenners utvecklingsekologiska teori, målen i svenska, det nationella ämnesprovens bakgrund och syfte, skolans ansvar och styrdokument och delar ur dagens skoldebatt.

AbstractThe aim of the present study was to investigate if and how pre-school teachers reach the objectives in the national curriculum concerning the environmental issues.Another angle of this study is to find out if there are any involvement amongst the preschools regarding the environmental issues and if the teachers encourage the children to join in and make them a part of discussion.I have randomly chosen 10 preschools throughout Sweden and interviewed one staff-member from each school. Most of the preschools were well aware of the goals to follow according to the national curriculum.After comparing the answers my conclusion is that preschools act quite differently concerning environmental issues. Some worked almost exclusively with the children involved. Others occasionally involved the children whereas a few didn?t include the children at all.In every case the teachers would want to dedicate more time to environmental issues.

The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..

Vi undersöker den ickeparametriska optionsprissättningsmodellen med namnet kanonisk värdering. Vi visar att den kanoniska modellen fungerar väl på svensk data. Vi visar också att kanonisk värdering kan generera ett volatilitetsleende som stämmer överens med det vi observerar på marknaden. Dessa empiriska resultat är konsistenta med tidigare forskning. Ett teoretiskt motiverat resultat är att den kanoniska värderingsmodellen kan härledas från ?Large Deviation Theory?..

Background: Different cultures meet to a greater extent than before as a result of the increasing globalisation. Therefore, international leaders have to count on greater differences in behaviour of their employees within organisations than they have experience from. It can consequently be difficult in an international environment to understand what motivate individuals of a different culture. Purpose: The purpose of this report is to make greater understanding for how national cultures influence leaders methods to motivate their employees in an international environment in Spain where two different cultures confront. Performance: The study has been made by 14 qualitative interviews with Spanish and Swedish leaders in Spain.

The most recent couple of years the boundaries of the world have been erased and we have come to live in a more global environment. It has been even more evident since the European Union has got a more prominent role in the society. It appears as obvious for most of us that we live in a changeable time and that a new, global perspective has been developed. Companies have to focus on the effect globalization and differences in culture have, to be competitive in the market today. Because of that business managers more often can come to work in other countries than their country of origin, it becomes interesting whether these managers adapt their management style or if they continue to work the same way as they did in their native country.This thesis aims to investigate if business managers with a foreign background bring along their national culture when managing a company in Sweden.

This study deals with the phenomenon of European integration and its impact on national party programs in Poland, a current member state of the European Union. The author will argue that the question of European integration has left a mark on the political party programs of two mainstream domestic parties on opposite sides of the ideological dimension, in the form of a certain degree of convergence regarding the ?European issue?. Relating the result of the analysis to the theoretical structure of Europeanization and sociological institutional change, the essay will attempt to show a possible link between them. Although this trend does not seem to indicate any dramatic effects of the membership per se in the programs (the national arena seems, in most cases, be of more value for party activities) there is an indirect effect in the form of the presence of Europarties and a pronounced incentive for social and economic adaptation..

The aim of this study has been to investigate students? understanding of fractions when they occur in the practical subject home economics. In order to investigate this, the learning study method was used. Learning study can be understood as a method to gain deeper understanding of what is learnt by students during a lesson to increase learning outcome.The variation theory framework has been utilized to analyze the results of this study. The object of learning was chosen to be addition of fractions bigger than one half when they appear in home economics.