Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through Share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in Shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

This thesis examines how teachers in physical education work with gender and gender roles in two religious schools in Stockholm. My main research questions were how the teachers relate to gender roles, if they think of gender when planning the lessons and do the boys or the girls get more attention from the teacher, if so, how do they get it?This study is based on interviews and observations, which makes it a qualitative study. The P. E.

Johanna Petrén, a prospective teacher of religion, has examined how a couple of students view Christianity as it is presented in a Religious Education classroom. Furthermore, how this image matches their experience of Christianity outside of school. The key questions of this essay are: How do the students generally describe Christianity and what it means to be a Christian based on the image they have acquired from outside of school, or from Christian friends, confirmation or their own faith? How do the students describe Christianity according to what they learn in Religious education at school? What potential differences do the students perceive between the image of Christianity conveyed by the school and the image they have of Christianity from outside of school? Does the school's teaching influence the credibility and interest in Christianity? The questions have been discussed in focus group interviews, in which the students way of reasoning and talking about religious matters were analysed based on previous research. References used in the analysis includes research on topics such as science of religious history, religion in multicultural and postcolonial rooms, secularism and discourse analysis have.

The forest industry is anonymous among the young people of today. Many youngsters do not know what the forest industry has to offer. As a result of this, many schools and forest have a weak recruitment. This is not a problem for Sweden and the forest industry only, many other businesses companies suffer from in Sweden and other countries in Europe Share the same image problem. The interest and values of young people drives them to look for opportunities in other betterknown sectors with better image and reputation. Many companies report having problems with recruiting the best and right employees and fear that the recruiting-problems will increase when the older generation born in the 1940?s will retire.

Earlier the regional social insurance office was exposed to critisism because of bad administration and a lack of providing public service. Among other things the regional social insurance office was attacked because of long investigation hours and indinstinct working methods and was blamed for not being able to solve the unhealth in the society. This lead to the reformation of the previous regional social insurance office into a government authority agency on the first of Januari, 2005. Extensive organizational changes were made so that regional social insurance office could handle the demands and become a uniform public administration. I have made a qualitative study where the purpose was to se how the changes affected the public administrators and I focused on their participation and willingness to change.

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 %.

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.

AbstractThe Municipality Council decided in 2010 to develop a comprehensive energy efficiency strategy with financial and methodological support from Energimyndigheten (The Swedish Energy Agency). The strategy should include 3 major parts: an inventory of the 2009 energy use defining the current situation, the 2014 and 2020 goals for energy use, and an action plan for goal achievements. According to Energimyndigheten, the strategy must include all municipal administration premises, vehicles, and all majority-owned companies (as Laholmshem, the municipal housing company).The report describes the inventory work in order to obtain the 2009 energy use and the sources of information used. The inventory values are used as the base year values for the 2014 and 2020 goals. The inventory showed that information about the vehicles is dispersed in the municipal administration and no clear structure exists with respect to mileage and fuels used.

This study focuses on trying to understand the attitudes of people born in the 1940?s concerning their view on social media. This 1940?s group has been growing on the social networks such as Facebook, but their usage is not active. Therefore, the purpose of this report is to understand in what way they are affected by the using of these platforms.

This essay aims at understanding the experience of the use of ayahuasca, and similarities and differences between interview protocols and socio-cultural identities. The work is based on field studies conducted in the Peruvian Andes, in the village of Pisac September to November 2009. What has emerged is that the experience does not seem to be dependent on cultural manifestations as much as it is dependent on general human cognition. Theories have been applied on an empirical phenomenological descriptive study. Various brain activities, along with mental mechanisms contribute to a deeper understanding of the findings in the descriptive analysis.It seems that the cultural differences, which I have classed as typological in the phenomenological study, mostly are expressions of meaning for the informants.

ABSTRACT Within migration and globalization the concept of ethnic identity, religious identity and belonging have come to play a significant role in both immigrants? lives and as well in social context. Sweden, as a multicultural society has been dealing with different ethnic groups of immigrants and the way these minority groups perceive themselves to be and how they are perceived by others in the society has also come to be of high importance. By migrating people also change their position. They often occupy inferior positions in the society when they settle down in the new country.

Bakgrund: Aktierekommendationer är vanligt förekommande i finansiell media samtidigt som teorier säger att man inte systematiskt kan över- eller undervärdera en aktie. Trots detta visar studier att finansmarknaden influeras av aktierekommendationer då handeln ökar efter en annonsering, vilket innebär att de finansiella kunskaperna en student har lärt sig under sin utbildning inte påverkar lika starkt när den sedan väljer att följa en aktierekommendation.Syfte: Syftet med denna studie är att undersöka vilka faktorer som påverkar ekonomistudenters uppfattning av aktierekommendationer och hur stor påverkan valet av utbildningslinje har för hur studenten bedömer aktierekommendationer.Referensram: Referensramen kommer ge en förförståelse samt behandla de teorier som är väsentliga för att utreda studien. Referensramen innefattar prisbildning, EMH, behavioural finance, risk, kulturella influenser, utbildningens influenser och skolornas bakgrund.Metod: För att bäst kunna besvara och undersöka syftet genomförs studien som en förklarande surveyundersökning med en kvantitativ ansats. Undersökningen utförs genom en elektronisk enkät som skickas ut till studenter.Empiri: Det empiriska materialet består av enkätsvar från studenter från fyra olika ekonomiska utbildningslinjer som bearbetats med stistiska metoder.Slutsats: Valet av utbildningslinje påverkar studentens uppfattning om aktierekommendationer. De faktorer som påverkar är tron på den effektiva marknadshypotesen, studentens finansiella intresse, kön, riskbenägenhet, teoretisk kunskap samt kultur.

This report represents a comparison between two different tools used to create an online store that was developed by two students at the Technical University in Jönköping. The web shop will be of great benefit to both customers and administrator in a food firm known as Mattias' Livs. The company wanted an online store that facilitates the sale section and gives a full control of their stocks. The aim of this thesis is to create an online store that offers customers the ability to shop online and help the staff to operate the company in a simpler and more efficient way, which reduces the need for human resources and thus leads to less costs for the company. The aim also includes a comparison between the two different tools used to create the online store.

The purpose of this thesis is to examine how power structures concerning gender and sexuality emerge through the use of language in the Swedish reality show Paradise Hotel. Of particular interest is the representation of heterosexual relations in the show. Because of its interest in the relationship between power, gender and sexuality, the thesis is based on theories from gender and discourse studies. The specific theories referred to are Michel Foucault?s understanding of power, stereotypes according to Stuart Hall, Yvonne Hirdman?s gender system and contract theory, Judith Butler?s heterosexual matrix and R.W.

The project was made in cooperation with Coffee Queen AB, Arvika. The task was to develop and design a new cooler for the milk to Jura Impressa X9, an espresso machine. The good assistance with staff at Coffee Queen and engineers in China and at KPA in Karlstad led to a solution to the problem. It was a long road to get there, many different concepts was developed. When the day came to decide which concept to work with, the choice stood between two different technical solutions.