Introduction: Taxes Result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The Result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

The aim of this paper was to illuminate the effect of mentalizationbased psychotherapy. The patients in the survey group were interviewed before and after treatment with regard to specific symptoms of borderline personality disorder and symptoms of other personality disorders with the semi structured interviews ZAN-BPD and SCID-II. Open interview questions that were worked up in a qualitative manner were as well put to the patients that had received the treatment program. A focus group interview with the staff working with the concept within the frame of the MBT-team of Psychiatry southwest in Stockholm was also carried out. The Result shows on a group level between the pre and post measuring a reduction of specific borderline symptoms like impulsivity and cognitive symptoms.

In this thesis recruiter?s attitudes and usage of social media within the media business has been examined. The purpose was to find out whether a certain type of behavior in social media could or could not lead to a future employment. How much weight is put on the virtual identity and what does recruiters look for when the look someone up on the internet. Personal interviews with recruiters were done in six different media companies in Stockholm to find out how they used social media when searching and employing new employers.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

Background: Older people are a major patient group seeking medical care in Sweden. Several of the elderly are living alone and the main reason for living alone is when the spouse passes away. Loneliness is a factor that can affect quality of life, health and wellbeing. Loneliness is an individual experience, loneliness can be self-chosen but involuntary loneliness can lead to lifelong suffering and feelings of loneliness. Aim: The aim of the study was to highlight the factors affecting loneliness among elderly people within municipal care living in Sweden.

The purpose of our study is to examine whether stress among social workers is present, and if so, what strategies they and their supervisors use to manage work-related stress. The study is based on a qualitative method. The data consist of interviews, with six social workers and three supervisors. The study?s theoretical framework is based on KASAM, SOC-sense of coherence by Antonovsky, demand- control- support model by Karasek & Theorell, stress theory by Hans Selye and coping strategies by Lazarus.

This report is the Result of a case study at Peltor AB during the spring semester of 2007. The task Peltor gave us was to improve the delivery accuracy and to lower the high finical value of delayed orders (backorder), and to divide the products into logical groups. The logical group will be a useful tool to remain a high level of service. If the level of service increases the company will be more competitive.The electronic department at Peltor has problems with delayed orders. According to Peltor, the problem is based on delivery lead time which is presumed.To increase the delivery accuracy, a lead time analysis is made to find the accumulated delivery lead times for each product.

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

The purpose of this study is to see how some teachers in primary school creates and adapts their mathematics teaching for students with special mathematical abilities. It also aims to identify opportunities and challenges that teachers see in creating a teaching adapted to these students.In this study, qualitative interviews has been done to collect data. The interviews were conducted with five teachers who all are active in the primary school.The study Results show that there is great variation in how the interviewed teachers create their mathematics teaching for students with special mathematical abilities. The use of mathematics book proved to be significant for how this adaptation took place. The Result also shows that the teachers? explanations for the choice of the adaptations that they make in teaching vary.

The aim of this Masters thesis is to examine the role of librarian in order to illustrate how the librarians work, how their competence and education have changed and developed during the last decade, and ultimately to see what the role of librarian looks like in the 21^st century. After describing the librarians work, competence and education in the 21^st century, we discuss whether or not the changes that have arisen during the last decennium have affected the possibilities for librarianship to develop into an accepted profession. The method of investigation is a qualitative analysis of printed sources. As a basis of the discussion and analysis Andrew Abbotts theory of professions is used. We also use Per Tengblads analysis model, which includes six important steps in analysing the professionalism of an occupation.

Several factors affect the heifer´s growth and development, the newborn calf´s feeding of co-lostrum during its first hours of life is one important factor. The colostrum contains higher amount of immunoglobulins and insulin growth factors compared to matured milk. A high intake of immunoglobulins from colostrum Results in a high blood concentration of immuno-globulins until the age of eight months. This leads to a lower incidence of diseases that can affect the growth and development negatively. Diarrhea is the most common disease in calves younger than 30 days.

In the nurse's profession ulcer care is a common nursing intervention. Being inserted in methods of treatment and updated with evidence-based knowledge is therefore an important part of the nurse's work. Chronic ulcers are expensive for health care and occupy a lot of time. Knowledge is therefore important for ulcer healing, for the patient comfort and to reduce costs. The aim of the study was to illustrate the nurse's knowledge of nursing interventions of chronic ulcer.

The purpose of our research was to explore the social situation of unaccompanied children. We also aimed to reveal the relation between their social situation and their identity development. The overall purpose were to describe their social situation, the value of significant others, how different languages influence their identity development and finally how their origin affects their future dreams.In order to achieve the best Result in our research a qualitative method was used. This was based on qualitative interviews and was disposed around a very loose set of questions in order to let the interviewees lead the way. The analysis of the Result was conducted on the basis of a set of theories and concepts in order to understand the identity development.

The purpose of this study has been to examine and analyze school counselors? experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s Result shows that the school counselors? experience an unclarity in their job assignments and their role is often described as diffuse and vauge.

When constructing a road the risk of emission of substances from the used materials to the surrounding environment has to be evaluated. The aim of this study is to present a proposal for how to evaluate the risk of contamination as a Result of emission from the materials in a road construction. The study is based on literature studies, an inventory and a questionnaire that examines how experts in governmental agencies, industries and universities evaluate the risk of contamination. The inventory indicates that guidelines for evaluating the risk of emission from secondary materials in a road construction do not exist. The conclusions from the questionnaire are: that there is no common way to evaluate the risk of contamination as a Result of emission from materials in the road construction, there is no uniform interpretation of the terms "minor" and "significant" risk of contamination and that the evaluation is subjective.