The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.

This is a bachelor thesis about arable land in Varberg, from sustainability and it?s relation to local government and management. Arable land has become more important as a natural resource from a global point of view and in concerns of higher demands of food supply, as a result of population growth, higher consumption worldwide and climate change. But the arable land in Sweden is being exploited an increasingly rapid pace and the arable land in Varberg is not an exception of this development. The issue is most topical and the discussion holds questions about a declining agricultural sector, the formal and administrative protection of arable land and because other interests of land use often is given higher priority in community development and planning.

Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Feed costs constitute a large part of the expenses of dairy farmers. Pasture is a high quality feed with a low cost. However, feeding with concentrates has been shown to enhance milk yield (Leaver, 1985; Bargo et al., 2003; Stockdale, 2004). The purpose with this study was to investigate how milk yield and milk composition were affected as the concentrate proportion in the diet decreased. Pasture behaviour was examined to see if the different concentrate levels affected the time cows spent grazing and ruminating.

Denna uppsats beskriver skillnader i förvärvskalkyler och hur olikheter i värdering därigenom uppkommer. Anledningen är att riskkapitalbolag verksamma inom private equity tycks vinna budstrider mot strategiska köpare, vilka har för avsikt att förvärva bolag för att skapa synergieffekter. Detta tycks ologiskt då riskkapitalbolagen snarare borde värdera förvärven lägre, till följd av att de inte kan inräkna synergieffekter. Studien utgår ifrån en jämförelse av ett riskkapitalbolag och en strategisk köpare, båda aktiva i Sverige. Vi undersöker deras värderingsmetodik och inställning till förvärvsfinansiering, samt påverkan av företagens verksamhetsinriktning.

Protected Designation of Origin (PDO) is a quality control system created by the European Union (EU) to protect integrity of certain food and drinks that are produced in a specific area in a unique way. By protecting these products, the EU can certify that the traditional region-specific methods of food and drink production are preserved. The EU countries that follow such a system are mostly from Southern Europe. For instance in France, the PDO system has helped improve the income for farmers, boosted the rural development and assured protection for farmers against the abuse of their brand and the selling of their products by outsiders. In Sweden, there are no PDO products yet, instead there is Protected Geographical Indication (PGI) and Traditional Speciality Guarantee (TSG) that are not as protective as PDO.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

ABSTRACTOverweight and obesity is an increasing problem worldwide although high-income countries take a leed. High BMI during pregnancy and delivery constitute to many risks for both the mother and her outcome. Intervention programmes with the purpose to get the pregnant women to eat healthier and to excercise more are now working out in many different shapes. The effect of these activities varies. The aim of this study was to investigate if interventions during pregnancy, with women who?s BMI are 25 or more, affects health of the mother and her expected child, delivery outcome and self estimated health.

Flera tidigare studier har visat att det går att generera överavkastning genom att investera i aktier baserat på olika nyckeltal. Genom relativvärdering ställs företag i relation mot varandra för hitta indikationer på under- eller övervärdering. För att bidra ytterligare till den redan existerande forskningen fokuserar författarna till studien på en specifik bransch, industribranschen. Genom en branschindelning bör jämförbarheten öka mellan nyckeltal.Syftet med studien är att undersöka huruvida det är möjligt att generera överavkastning genom att investera i undervärderade aktier i industribranschen enligt nyckeltalen P/E, DY och P/BV. Resultatet kommer att härledas till och diskuteras utifrån teorier inom Behavioral Finance, för att förstå och förklara resultatet.Undersökningen baseras på en kvantitativ metod där tre nyckeltal har undersökts.

Den nuvarande bostadshyresmarknaden i Stockholm är allt annat än välfungerande. Det låga utbudet av hyresrätter har bland annat resulterat i långa bostadsköer, en omfattande svart hyresmarknad och inlåsningseffekter. I skenet av denna illa fungerande hyresmarknad reser sig frågan om det inte är på tiden att reformera alternativt frångå det nuvarande bruksvärdesystemet, till förmån för en ny alternativ hyressättningsmodell. En modell som förhoppningsvis reducerar de negativa effekterna vi idag ser på hyresmarknaden.Rapporten har som utgångspunkt att beskriva dagens hyressystem samt redogöra för potentiella hyresmodeller. Nuvarande hyressystem och de potentiella modellerna är alla relativt väl utredda ur ett hyresmässigt perspektiv.

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.