Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

The civilization has taken a step from the industry society to a service oriented culturewhere the physical differences between different products have decreased in value for the customers. The differentiation is more about senses, esthetical symbols and design. Modern economy is more and more focused on consuming and produce dreams and lifestyles. Maybe are we ready to face a new era; the society of experiences?Can the trend that is striving towards experiences really be adapted to all markets? This question started our quest to see how the real-estate market would be able to be adapted to this new economy.

This paper investigates the methods used by teachers when teaching elementary mathematics to children with Swedish as their second language. The original mathematical terminology derives from Latin, Greek and Arabic, this terminology is not of great importance in this paper, the everyday language spoken in elementary classes when teaching mathematical concepts and calculations to younger children is. The use of everyday language is an advantage for children with Swedish as their second language as mathematical problems presented in a more plain language is easier to comprehend and solve than problems in mere numerals. Special teachers in home language classes often have the task of clarifying the mathematical concepts, introduced to the children during mathematical lessons, in the pupils first acquired language. A qualitative method was used in this study.

The eutrophication of lakes and seas with the algal bloom and deficiency inoxygen that follow, has been given priority by the Swedish government as oneof 16 environmental objectives. The purpose of this project was to develop a toolbased on a simple model, limited amount of data and geographic informationsystem (GIS) to identify areas with risk for phosphorus losses due to surfacerunoff. This tool can act as a decision support to decide where appropriatemeasures should be applied with the aim of reducing phosphorus losses and bythat the eutrophication.The method that has been used is a combination of two models, one calculatingthe potential erosion while the other one identifies areas of erosion (net erosion)or deposition. This ability is of great importance because potential erosionshould be calculated on areas with net erosion. Areas with high potential erosionhave an increased risk for phosphorus losses due to surface runoff.The potential erosion was calculated based on factors which describe how topography(LS), land use (C), soil type (K) and precipitation (R) effect the erosion.All of them have been modified to a greater or lesser extent.

This thesis is a study of spatial practice and literary depictions of homes in novels by Elsie Johansson, Kerstin Thorvall and Kristina Sandberg. The theoretical perspective is based on Henri Lefebvre´s view on social space, and on the concept of spatial practice. Research questions are: What homes are depicted? How does spatial practice function in the texts? How does the depictedspatial practice relate to norms and ideals?The novels, published 1993-2014, depict an interesting period in Swedish history (cirka 1920-1970) when politics and society at large was deeply involved in reshaping the homes and lives of Swedish citizens. The aim was to turn the citizens into new, healthy and rational parts of the new and rational society.

An organism that is transferred from one place to another, causing major problems to the native species is termed invasive. Its natural dispersal across barriers may have been prevented but as man has turned able to rapidly travel all over the world organisms are brought to sites where they were never before observed. Adding the increasing global warming organisms may find it necessary to move around even further. This might cause major disturbance to the biological diversity, and hybridization and homogenization is one of many scenarios that could disturb the native diversity. In Sweden more that 2/3 of all alien plant species have been introduced to disturbed areas and the major introduction mechanism is gardening.

The food industry is one of the fastest growing industries in Swedish e-commerce today. However, e-commerce still represents a very small part of the total food sales in Sweden. Experts have noted that, in order for e-commerce to expand in this field, Internet food sales must increase.The aim of this study is to form an understanding of why Swedes do not purchase more food products online. The theoretical framework consists of various marketing theories concerning consumer behavior and the acceptance of new innovations. The methodology used for the purpose of this study has a qualitative approach and in order to answer the questions at hand two focus groups were assembled.

The purpose of this paper is to create an understanding of the negotiation process behind the decision of who will stay at home with a sick child and to develop the knowledge of the mechanisms considered to affect the negotiation process, in particular, the mechanisms likely to contribute to an uneven use of care leave. In the study six interviews were conducted with three sets of parents. These interviews were then analysed with Janet Finch?s (1989) definition of negotiation of family responsibilities. The study finds that the negotiation on care leave is a result of the negotiation of the shared view of reality.

The purpose of this study is to survey which competences and personal qualities the labour market, for students with examination from the Coaching and Sport management education at Vaxjo University, require. Furthermore I want to find out if the employees, videlicet the ex students, consider that their competences differentiate in relation to other employees in the organization which not have this education.In the study a qualitative investigation method has been used where ten interviews have been implemented. The interviews have been carried out within five conceivable work areas to a student with examination from the Coaching and Sport management education at Vaxjo University. The work areas are sports association, sports union, municipal activity with sport and leisure time connection, company with health care connection and company without any kind of sport connection. Five of the persons being interviewed are ex students that now are employees within any of the elected work areas.

This thesis sets out to investigate three questions, first, how the Belarusian democratization process has progressed since the country?s independence in 1991 to the year of 2006. Second, how the relationship between Russia and Belarus has progressed during this time and third, if and how Russia has affected the democratization process. The study has been conducted through qualitative method, mainly using books and articles as sources of information. It has been found that the democratization process in Belarus has evolved in a negative direction ever since the presidential election of 1994.

The purpose of this thesis is to gain understanding of how companies proactively can manage their reputation. The thesis analyzes three multinational companies in Sweden and uses two theoretical approaches - the reputation risk view and the reputation strengthening view - to gain an overall perspective of how companies work with their reputation. It focuses on investigating which key areas of reputation risk the focal companies identify and how they manage the reputation risks within these areas. Moreover, it examines which stakeholders the companies believe are most critical from a reputation point of view and in what ways the companies work with strengthening their reputation among those stakeholders. In order to find a general approach, the thesis investigates the similarities and differences that exist between the respective companies in the study.

The traditional Swedish way of dealing with browsing damages made by moose, is to reduce the moose population. However, a growing way of dealing with damages made by several ungulate species, including wild boars in particular is to redistribute them with supplementary food sources. Attracting them to settle in habitats less vulnerable to damages made during foraging. This study we tracked collared moose in southern Sweden from January throughout April in the year of 2009. From the tracking data their ?favourite? positions was selected and visited in order to study the features that attracts moose during winter.

In health care today at Uppsala County Council the daily work involves spending time at the computer. IT-systems were implemented to support and aid the care givers in their work. Around these systems there is a support organization to support the users in using the system. The aim of this thesis is to investigate this organization in terms of how well it works and how successful it is in helping the users. This has been done by investigating the flow of information trough the organization and by focusing at the role of IT-coordinators with responsibility for support, process development, education and statistics.

This master thesis deals with the theme of memory, it is through an artistic process I have investigated and peeled off to a specific memory, the hut. It is in the work of the personal memory through a craft process it transforms into something public. The hut is constructed out of corrugated boxes, corrugated boxes casted in clay. To cast an object differs according to me from sculpting the object; it is the function rather than the sensual feeling that is sought after. It is about the clarity and accuracy through the casted object that suggest something vague and indeterminate.

Regeneration with scarification and planting is a well known method, but the plants have a tuff period in the beginning. Decease of plants comes from pine weevils, dry weather, browsers, wrong method of scarification and wrong time for the planting. These are some courses why not every planting gets successful. The purpose with this study is to investigate witch time of planting gives the best result, spring or autumn planting and to give a answer of witch factors are the main course of deceases. The goal is to have the study to decide witch time to plant after final felling. The choices of plantings were maid from a period of three years. Spring plantings were from year 2005, 2006 and 2007 and autumn plantings were from 2004, 2005, and 2006.The purpose was to compare differences in deceases at the same spring weather.