Växjö University, School of Social SciencesBachelor ThesisTitel: Minijob ? en tysk arbetsmarknadspolitisk åtgärdAuthor: Hanna PeterssonSupervisor: Lennart BergfeldtI?ve made a descriptional evaluation of the tax-free low-income action from Germany, Minijob. If the employees earns maximum 400 ? a month they don?t have to pay any tax. The employer pays an employer?s fee of 30 %.

As a part of Göteborg Energi?s work towards a smarter electric grid, the company has chosen to investigate the possibilities of automation in their middle voltage grid. In Europe, there are example cases where these technologies already are installed which many articles on the CIRED conference 2011 proved. Netcontrol Oy in Finland has, together with Tekla, created an automated SCADA system that Vattenfall in Finland today uses. The grid mainly consists of 10 kV open loop fed city grid and this automation is mainly designed for this type of grid.

The banking industry is a fundamental part of the economy in Sweden. Despite its importance, the competition and the concentration level within the Swedish banking sector is relatively unexplored. This paper aims to examine the development of the concentration level in the Swedish banking sector during a period of ten years, 2003 to 2013. The examined banks in the study are the four largest banks in Sweden; Handelsbanken, Nordea, SEB and Swedbank, and four selected niche banks, ICA banken, Ikano Bank, Länförsäkringar Bank and Skandiabanken. In order to examine the development in percentage change, there are six selected variables; loans, deposits and borrowings (both public and households), net interest income and return on equity, which are observed during a period of ten years.

Recent studies have reemphasized the importance of competition in democracy. An ideaoriginating from Weber: that demoeratic competition leads to more qualified leaders, has been resurrected. Research shows that democracies are more Iikely to elect leaders with a high leve l of education, and with in demoeratic states stronger competition correlates with elected politicians with higher education, more political experience and higher previous income. This study researehes whether the earrelation between greater competition and electedcandirlates with higher "Curriculum vitae-qualities" holds between electoral systems. Does a more competitive electoral system elect candirlates that score higher on such measures? Using education as a proxy forthese qualities the study traces different outcomes on education in a mixed electoral system, camparing the majoritarian (more competitive) part of the electoral system with the prop011ional (less competitive) part.

The current standards for design of steel beams are divided into four classes based on the slenderness of cross-sectional parts. Depending on the section class a beams load capacity is either determined by a plastic, elastic or a reduced elastic model. The division between cross-sections calculated by a plastic and an elastic model is today done in a very harsh way with no smooth transition. This leads to a large difference in the calculated resistance for the sections located near the class limits. Elasto-plastic sections are in the current situation calculated as purely elastic and their large plastic reserve is not considered in the current standards.

A?gare av aktier i privata bolag har sa?mre mo?jlighet att avyttra sina aktier a?n a?gare av aktier i publika bolag, allt annat lika. Da?rfo?r anva?nds en generell rabatt vid va?rdering av privata bolag, en privat bolagsrabatt, fo?r att kompensera ko?pare fo?r den reducerade mo?jligheten att avyttra sina aktier i ett senare skede. Underso?kningen a?mnade da?rfo?r underso?ka huruvida en generell rabatt a?r applicerbar pa? samtliga bolag genom att underso?ka skillnader i den privata bolagsrabatten mellan olika branscher i Norden.Genom att anva?nda publika aktietransaktioner skapades publika referensportfo?ljer som kunde ja?mfo?ras med privata bolagstransaktioner i Norden under perioden 2006- 2013.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

This study examines how farmers certified by KRAV face proposed regulations on organic soils put forward by KRAV economic association among others, and how they are affected economically. These soils are, from an environmental perspective, interesting as a target for production regulations as they cause greenhouse gas emissions through decomposition of organic material when cultivated. The regulations advocate that organic soils should be grown with pasture where soil cultivation is only allowed every fith year which implies that possible adjustments of cultivation have to be made in order to fulfill the regualtions. Collection of data have been made through a questionnaire sent out to 574 farmers certified by KRAV. The answers have been analysed using a decision making model and statistical findings suggest that proportion of organic soils, type of production, economic conditions and farmers? goals and values have an influence on whether the regulations and potential cultivation adjustments have been considered or not.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Most of the beef production in Sweden has been integrated with milk production. Since the 1990:s, the number of dairy cows has decreased. A specialised beef production has developed in purpose to compensate for this decrease. The consumption of beef have increased in the last decade, but the Swedish production has no followed this trend. In 2004, the percentage of beef self-sufficiency in Sweden was 60 %.

Problemformuleringar: Hur går det undersökta företaget tillväga för att värdera sitt varulager? Har det undersökta företaget svårigheter med att värdera varulagret, i så fall vilka? Kan det undersökta företagets värdering av varulagret förbättras?Syfte: Syftet med kandidatuppsatsen är att beskriva och analysera varulagervärdering i ett tillverkande företag. Uppsatsen syftar till att undersöka om det uppstår svårigheter vid värdering av varulagret i det undersökta företaget och vilka dessa är. Den syftar även till att undersöka om företagets varulagervärdering kan förbättras.Metod: I uppsatsen har en kvalitativ metod valts. Referensramen är uppbyggd av vetenskaplig litteratur och artiklar.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

Introduction: Every year about 450 women in Sweden are diagnosed with cervical cancer, almost 200 die and thousands undergo surgery because of cell changes in the cervix. A HPV infection can lead to cervical cancer and therefor costs for the society. The implementation of a vaccination program against HPV is a way to avoid these costs. Aim: The study aimed to calculate the economic impact of the HPV- vaccination program for children in Sweden through a cost-benefit analysis. Method: In this analysis, status quo was compared with non-administration of the HPV-vaccine for the selected cohort of ten-years-old girls in Sweden.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.