This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

ABSTRACTParental support is needed because it promotes a positive development in children, because parents ask for it and because it has positive effects on the public economy. Those responsible in Sweden for Child health care have shown an increased interest in supporting parenthood.Aim: The overall purpose of this study was to investigate what kind of support parents today desire from child health care. An additional purpose was to investigate if they feel their needs and wishes are met.Method: The study has a descriptive and qualitative design. The selection was eight parents of children under eighteen months of age: four mothers and four fathers. None of the participants were couples.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.

   To work and live in the same place where ones employer also is the landlord, can create a situation with many special requirements for the individual. Constrains regarding time, space and impact on social life is likely to appear. Based on theory and empirical research about the Boundaryless work and the Psychological contract the purpose of this report is to examine employees who live and work at the same place. This is done by studying the regulation regarding time and space factors and the psychological contracts in expectations and in violation of the psychological contract and the risks associated with this like Locked-in factors. The study includes interviews with managers and employees (n=9).

In today's society, more and more people traveling with transports such as trains and buses. With this type of travel it often exists waiting at stations that in many cases perceives as negative. Previous research demonstrates that distraction can get people to experience the waiting as less negative. This paper aims to examine how waiting can be affected by distraction, and if it is possible to use a second type of waiting as a distraction. The authors have chosen to focus on travelers who are waiting.

In recent years, agile software development methods have become increasingly popular throughout the world. Today there are a number of different agile methods and they all rest on the Agile Manifesto that was formulated in 2001 as a reaction to the traditional software processes.The aim of this thesis is to make a survey of some of the agile methods used today and to see how they are being used in practice. It consists of two parts: a literature study and an interview study with people working in the software business. First, a definition of agile methods is proposed and a number of different agile methods are described. Second, the interviews are being analysed with special focus on communication, collaboration, expectations and results.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Syfte: Syftet med studien var att undersöka det förväntade resultatet (outcome expectations) vad gäller fysiska, själv-värderande och sociala förväntningar av regelbunden träning hos äldre fysiskt aktiva respektive fysiskt inaktiva och även jämföra de båda grupperna och se om skillnad förelåg. Metod: 32 stycken deltagare inkluderades i studien genom bekvämlighetsurval för att representera populationen äldre (>65 år) friska individer. Deltagarna fick fylla i en enkät gällande motionsvanor senaste 12 månaderna och delades sedan in i grupperna regelbundet fysiskt aktiva respektive inaktiva beroende på vad de svarat i enkäten. Deltagarnas förväntningar på resultatet av regelbunden fysisk aktivitet mättes sedan med en enkät kallad Multidimensional Outcome Expectations for Exercise Scale (MOEES) som undersöker fysiska, själv-värderande och sociala förväntningar.Resultat: De regelbundet fysiskt aktiva hade högre resultatförväntningar på regelbunden fysisk aktivitet gällande fysiska förväntningar. Ingen signifikant skillnad mellan grupperna kunde ses gällande själv-värderande och sociala förväntningar.Konklusion: Äldre som regelbundet är fysiskt aktiva har högre fysiska förväntningar på fysisk aktivitet än äldre inaktiva.

This report investigates what attitude private forest owners in the County of Stockholm, Sweden have towards biodiversity landconservation. Private landowners were asked to answer a questionnaire containing questions about there property and there attitude towards biodiversity. The results show that private landowners attitude towards biodiversity is affected by, amongst other things, the size of their property; a larger property have a more negative owner than a smaller property. A landowner that lives on his property has a more negative attitude towards biodiversity than a landowner that?s not living on his property.

Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.

Home care services have had, and will have a major imortance in the future. More people will be using home care services as a consequence of political strategies but also as an effect of caretakers own wishes. The purpose of this study was to illuminate the factors that are significant for a successful encounter between a caretaker and a caregiver. The study is made as a qualitative analysis of litterature. The data collection was based on Polit and Hungler's model of information retrieval and the data analysis on Graneheim and Lundman's model of analysis.

Hur studenter klarar sina introduktionskurser i fysik på universitetet beror till stor del på deras attityder till fysik och fysikundervisning. Studenternas attityd påverkar hur dem arbetar med föreläsningar, lektioner, laborationer och kurslitteratur, och avgör hur studenterna gör för att tolka, resonera och bygga förståelse kring kursinnehållet. Det finns utförliga studier gjorda om vilka attityder som är fördelaktiga för fysikstudier på universitetsnivå. Men det finns väldigt lite forskning som visar om det är elever med fördelaktiga attityder som söker sig till fysikutbildningar. I detta arbete undersöks och karaktäriseras ett samband mellan elevers fysikattityder och deras val av framtida studier..

Home care services have had, and will have a major imortance in the future. More people will be using home care services as a consequence of political strategies but also as an effect of caretakers own wishes. The purpose of this study was to illuminate the factors that are significant for a successful encounter between a caretaker and a caregiver. The study is made as a qualitative analysis of litterature. The data collection was based on Polit and Hungler's model of information retrieval and the data analysis on Graneheim and Lundman's model of analysis.

This thesis is examining if the management, the managers and the employees have a differentpoint of view regarding the purpose and the expectations of a performance review. Additionally it is an assignment from the Swedish company Flexlink AB with the purpose of constructing a new template for their performance reviews. The assumption is that if you manage to create one template for performance reviews that meets the expectations at all levels of the organization, it will contribute to create a meaningful performance review.We decided to study this from an organizational cultural perspective, since the organizational culture plays a significant part in performance reviews. Performance reviews are systematic conversations between employees and managers related to planning, information exchange and developing the relationship. Previous research indicates that if employees are satisfied with their performance reviews, they prone to be more satisfied with their work situation and have a higher organizational commitment.