This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.

This essay investigates how the author Oline Stig creates identities for her main characters in three short stories; Midsommar, Polly Maggoo and Den längsta dagen from the collection Den andra himlen (2007).My investigation is based on concepts chosen from psychology and narratology: First, Jonas Stier?s definition of human identity. In his definition he focuses on a person?s social context. He also considers identity formation as an ongoing, ever- changing process.

This essay investigates how the author Oline Stig creates identities for her main characters in three short stories; Midsommar, Polly Maggoo and Den längsta dagen from the collection Den andra himlen (2007).My investigation is based on concepts chosen from psychology and narratology: First, Jonas Stier?s definition of human identity. In his definition he focuses on a person?s social context. He also considers identity formation as an ongoing, ever- changing process.

Urban trees have very little in common with trees on natural sites, such as forests or pastures. Trees in urban environments are often planted in packed soil and in small volumes. This can lead to decreased availability of water and oxygen, as well as deteriorated ability for the soil to store nutritional elements. Also above ground the tree usually have limited space in cities. Regulations on free height over roads and cycle tracks demands high stems at an early stage of their development.

Abstract The aim of this study is to create a pathway through Gustav Sandgren?s short-story collection Skymningssagor and the second collection with that title, based on his social criticism, notions of art and nature, use of fairytale motifs and finally, his view of the metaphoric liberation of mankind. The study is based on a comparative and thematic investigation, illustrated by examples from Sandgren?s short stories. The theoretical framework is based on Eva Nordlinder?s study of the art fairytale in Sekelskiftets svenska konstsaga och sagodiktaren Helena Nyblom (1992) and Konstsaga och Kultursyn (1992) as well as Torben Brostrøm?s study of the folktale in Folksagan och den moderna litteraturen (1992). The investigation shows that Sandgren?s social criticism permeates his short stories, but that his keys to salvation, nature and art (first and foremost music) exist to help mankind rise above our shackles. The investigation also shows that Sandgren?s short stories are firmly placed within the tradition of the fairytale and the romantic notion of a relation between nature and man.  Keywords social criticism, fairytale, nature, music, art, liberation.

The health care sector Öster has the highest average absence due to short-time sickness in Örebro. It is the short-term absence that has the highest costs for the organisation, not just in money, but also in quality disturbances and administrative work. Health care sector Öster is divided into four areas with a manager for each. We have chosen to conduct our research within the special housings in area one and four, since these two had the lowest and highest short-term absences.The purpose with the research is to examine short-term absences among the health care personnel in the health care sector Öster, see what the absences depend on, and what can be done to solve the issue. We will compare the absences in the area with the highest respectively lowest short-term absences in order to see if there are any prominent differences between the two.

Att barn kan vara oroliga vid sjukhusvistelse har framkommit i flertalet studier. Oro kan påverka smärta och tvärtom. Minnen av smärta kan skapa oro. För att bedöma barns oro finns ett par instrument. Ett av dessa är State Trait Anxiety Inventory for Children (STAIC-S), en enkät med 20 påståenden, där barnen får fylla i hur de känner sig.

This paper thoroughly investigates needs and requirements for overhead distribution feeder inspection and develops models to investigate possible relations between short term inspections remarks and outages. The study was conducted in collaboration with Fortum Distribution AB that supplied extensive information about their overhead power feeders concerning both inspection and power outages. The investigated models where lognormal linear model, Poisson generalized linear model and negative binomial generalized linear model. All models were implemented utilizing offset terms to compensate for differences in feeder length and amount of overhead versus underground feeders. The Poisson generalized linear model was rejected at an early stage due to overdispersion and neither of the remaining models fit the data perfectly.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.