In light of the massive property bubbles that have been bursting in the USA, Spain and Ireland during the last decade, the aim of this thesis is to clarify whether ? or to what degree - the municipality of Stockholm might experience a property bubble in the near future. The municipality of Stockholm is undergoing a housing shortage and house prices have risen during the last few years. Neoliberalism and property bubbles are used as a theoretical framework in this paper. The methodology consist of semi structured interviews, analysis of documents and statistical data from Eurostat, Valueguard and the Swedish administrative authority; Statistiska centralbyrån (SCB).

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Ungdomsarbetslösheten är ett problem i Sverige och det finns flera unga som uppbär försörjningsstöd. Det har visat sig vara svårt för en del ungdomar att etablera sig på arbetsmarknaden och kommunerna har ett ansvar för skapa arbetsmarknadsåtgärder som kan hjälpa personer att komma ut i arbetslivet. En del unga är mer utsatta än andra vilket gör att de kan vara i behov av ett intensivare stöd. Denna studies syfte är att undersöka vilka komponenter eller händelser i Case management-projektet som haft inverkan för de unga vuxnas livssituation. Projektet som är en arbetsmarknadsåtgärd syftar till att hjälpa ungdomar som har svårigheter med att strukturera upp sin vardag.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

The purpose of this study is to describe and analyze a group of participants (social workers, contact families and the young adults who had been given a contact family as children) and monitor their experience of the intervention contact family and its goals, contents and design. We also wanted to look into what goals and guidelines are available regarding the interventions design and contents. We also looked into parts of the intervention which the participants found most useful for them individually. The method we used in our study was qualitative interviews. We compared and analyzed our results to research made on the subject and the theoretical frame.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Bakgrund: De finansiella rapporterna som företagen publicerar ligger hos investerare till grund för ekonomiska beslut. Det är därför viktigt att ha kunskap om och förståelse för vilka effekter som olika redovisningsalternativ ger upphov till. Resultatplanering i företag innebär att det redovisade resultatet avsiktligt påverkas i en för företaget önskvärd riktning. Denna planering kan ta sig uttryck i både öppna och dolda taktiska åtgärder. De valmöjligheter som erbjuds i regler och rekommendationer skapar utrymmen för att företagen aktivt kan välja det redovisningsalternativ som passar dem bäst.

This final project includes an analysis and a programme proposal for the area Bergsbrunna södra. The area is situated along the railway between Uppsala ? Stockholm, just south of Uppsala city. A new railway station is planned here, which make the area attractive as residential area. There are several values to take into consideration when developing an area. An extensive analysis and valuation may define and protect different characters and values, and also find the places most suitable to build upon. The area consists of three separate characters of landscape: the wide open cultivated fields, the hilly wooden ground and the more varying little valley. There are visual, cultural, social and ecological values to preserve. The south part of the area is woods with high natural values that borders to a national park in the natural forest of Lunsen.

A survey was undertaken to understand sheep management, breeding practices and selection criteria for Red Maasai sheep in Maasai pastoralist communities in Kajiado District, Kenya. Differences between North and South Kajiado District were investigated to gain knowledge about farmers having different prerequisites and how it can affect the sheep production. The reason for keeping sheep and the specific breeds show the multiple objectives of the Maasai farmers. Adaptive traits, such as resistance to diseases and droughts, and productive traits, such as increased growth and carcass weight, were both ranked highly. In addition to this, the sheep has a social and traditional value in Maasai culture.

The proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.

SammanfattningTitel:   Goodwill ? att vara eller icke vara: En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag.Seminarium: 2010-06-03Institution:     Mälardalens högskola, Akademin för hållbar samhälls- och teknikutvecklingKurs:                Kandidatuppsats i företagsekonomi, 15hpFörfattare:      Emilie Båvner, Emelie Melin, Michael Sundh                              Handledare: Ulla PetterssonExaminator:   Cecilia LindhNyckelord:     Goodwill, granskning, revisor, värdering, avskrivningProblemformulering:   Hur värderas de framtida fördelar som goodwillen innebär och varför? Hur granskar revisorer den värderingen?Upplever revisorer några problem med goodwill vid granskningstillfället, varför eller varför inte?Vad har revisorer för syn på goodwill som en tillgång och varför?Syfte:   Uppsatsens syfte är att skapa en ökad förståelse för begreppet och revisorers syn på arbetet med goodwillposten. Syftet är även att beskriva vad begreppet innebär och vad revisorsprofessionen har för syn på goodwill. Vidare undersöks hur de intervjuade revisorerna går till väga vid en värdering av goodwill vid granskningstillfället samt om granskningen upplevs som problematisk.Metod:  I uppsatsen tillämpas en kvalitativ metod för att få en djupare förståelse kring hur revisorer ser på goodwill. De primärdata som ligger till grund för uppsatsens empiriska del utgörs av tre personliga intervjuer.

In the 1940s the Swedish town planning was inspired by the English city development with the concepts of neighbourhood and community planning. In order to promote democratic development and solidarity the ideal would be to create community centers with full service. Community centers are part of the building of the suburbs during the postwar period. The buildings in Sweden from 1940 - and -50s were built with the intentions to be good homes for all regardless of income, class and status. Collective solutions to individual problems were characteristic of the Swedish policy during this time.