All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

This thesis is performed as a summarizing project for the mechanical engineering education at School of Engineering in Jönköping. All knowledge necessary to complete this thesis was gathered from previous courses and education.This project was to develop a new product for the company TR Equipment AB in Tranås. The new product is going to be based on an already existing product, TR 1700. TR 1700 is a bathtub equipped with a height adjustable function. This product is used in retirement homes and in the care of disabled people.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

SammanfattningDen finansiella marknaden har under de senaste decennierna till stor del präglats av både stark ekonomisk tillväxt och stora kriser, detta har lett till att risken relaterad till sparande och investeringar har blivit allt viktigare att kontrollera och undersöka. Samtidigt visar statistik från SCB att de svenska hushållen investerar allt mindre i aktier vilket kan skapa problem, både för den finansiella branschen i sig och det framtida välståndet. Dagens pensionssystem riskerar att inte klara framtidens ökande utbetalningsnivåer som krävs för att underhålla en allt större, äldre befolkning, som även lever allt längre. Detta är ett problem som gäller för hela EU och därför blir det allt viktigare med ett privat sparande, och därigenom att investera rätt.För att hjälpa privatpersoner att investera rätt, genom att utnyttja sin nivå av risktolerans, samtidigt som man gör det lättare för kreditgivare och rådgivare att kunna erbjuda korrekta produkter och investeringsstrategier, syftar denna studie huvudsakligen till att undersöka om det finns samband mellan olika demografiska och socioekonomiska variabler och nivåer av risktolerans. Med hjälp av tidigare studier valdes följande variabler att undersökas: kön, ålder, utbildningsnivå, relationsstatus, sysselsättning och inkomstnivå.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

Socioekonomiska villkor under livsloppet påverkar ålderdomen på många olika sätt. Individer som haft en lägre socioekonomisk position löper bland annat en större risk att dö i förtid och drabbas av ohälsa. Syftet med studien är att studera människors livslopp med fokus på olika socioekonomiska villkor under uppväxt och livet fram till pensionen ur ett retrospektivt perspektiv. Kärnan i uppsatsen är att undersöka deltagarnas livslopp utifrån en historisk och individuell kontext och analysera hur den subjektiva upplevelsen av livskvalitet ser ut i ålderdomen.Studiens undersökningsdesign bygger på livsloppsintervjuer och kompletterande enkät. Deltagarna är födda under trettio och fyrtiotalet och samtliga är pensionärer.

Bakgrund: Den finansiella marknaden och dess tjänster har blivit alltmer komplexa under åren. Utbudet av olika produkter som exempelvis olika typer av fonder och aktier har blivit allt större. Det finns idag många olika handelsplattformar för aktier och fonder. Samtidigt som utbudet av komplexa produkter ökar, läggs mer ansvar på individen i exempelvis hantering av premiepension. Det förutsätter att konsumenten är väl informerad och tar rätt beslut.

This paper used a qualitative technique from a social scientific perspective, a model based on Hewitt and his theory of the self-concept. The purpose of this study was to investigate why some elite athletes experience troublesome periods after their career ending. Interviews were performed with five elite athletes with varying experiences after career ending. The length of the elite athlete careers vary between 7 to 17 years. Two groups were made based upon experiences after career ending.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Europa står i dag inför stora demografiska förändringar med en allt äldre befolkning och minskade födelsetal. Tidigare forskning visar att förändrade levnadsförhållanden samt ekonomisk tillväxt har varit en bidragande orsak till att befolkningsstrukturen har förändrats. Eftersom det främst är politiker som fattar beslut angående åtgärder, fann vi det intressant att studera hur politikerna väljer att bemöta de demografiska förändringarna samt undersöka om det finns distinkta skillnader i politiken utifrån Esping-Andersens kategorisering av välfärdsstater. Syftet med denna undersökning var att finna om politikerna i Sverige och Spanien bemöter de demografiska förändringarna på olika sätt eftersom länderna tillhör olika välfärdsstater. Resultatet visade att några av de förslag som presenterades var utökad barnomsorg, bättre villkor för föräldrar att kombinera arbete och familjeliv, ökad pension samt förbättrad äldrevård.

The public sector has through the years been exposed to a rather radical alteration. The aim with this alteration has been to make the public sector more effective. It?s a dynamic society that Norrbottens läns landsting (NLL) operates in today and it is therefore of great importance that the managers get a solid foundation to rely on, since they have a central role in the ambition for efficiency. Another reason to educating the managers is that NLL can secure the future pension losses.