For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

The purpose of this study is to describe the three most significant pedagogical ideas and their impact on the national curriculum from the concept of communication. As the school is a social learning community this study looks at some teachers? perceptions and experiences of teaching with a communicative approach, and the obstacles they claim to meet. The educationist Kieran Egan argue that these three pedagogical ideas are incompatible and that a curriculum that compromises them is doomed to fail. He mean that a new coherent view on education is required and should be based on students? understandings.

This essay is a case study of how two non-profit organizations, in the same line of business work with external communication and new media such as Internet and social media (Facebook and Twitter).Both these organizations are located in different countries and the purpose of the case study is also to find out if the differences in their work methods in communication depend on organizational or cultural differences. The case study was conducted in the organizations Sverige Amerika Centret in Karlstad, Sweden and The Swedish Council of America in Minneapolis, US. A qualitative approach executed through interviews and a qualitative content analysis of the organizations annual report from 2010. The result of the interviews and the document content analysis shows that there are differences in the way these organizations handle their work with external communications and new media. One of the organizations uses new media more actively in their work with communication and through that channel creates a relationship with its external audiences. The theories that has been used for this case study is Organization communication, Intercultural communication, Public Relations and Organization culture. Keywords: external communication, new media, culture and employees..

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

The subject for this paper is the Class Action against Skandia Association, a civil organization formed in 2003 with the aim of claiming compensation for some 1.2 million life insurance customers. The background to its formation was one of the largest financial scandals in Sweden in recent times, involving a number of questionable affairs within the insurance corporation Skandia and its subsidiaries, most notably the life insurance company Skandia Liv. The interests of both the stake- and stockholders of the company seem, in certain ways, to have been grossly misrepresented. The scandal, as well as the reaction it spawned, pose a number of questions. In this study, we focus on two: a possible, and in many ways apparent crisis in the representation of interests in Swedish society, and the role of civil society in upholding the balance between these interests.We argue that what is often held to be the ?greed? or ?immorality? of individuals in scandals such as Skandia is, to a great extent, a mere reflection of the ?rational? underpinnings of modern-day capitalism.We find that trust has been a key mechanism of control in the relationships between consumers and agents in pension and life insurance markets, and that ?the Swedish model? that distinguished post-WWII Swedish society was a model heavily based on trust towards existing models of bureaucratic governance.

The purpose of this paper is to examine if there are any differences or similarities when it comes to teaching religion in a multicultural school versus teaching religion in a homogeneous school in Sweden. How do teachers describe religious education in schools and how do they justify their teaching strategies? What similarities or differences are there between teachers' approaches when teaching religion in homogeneous versus multicultural schools?The study is based on qualitative interviews which includes a total of four schools; two homogeneous and two multicultural. These schools have been selected with the help of the Migration Board's annual report from 2014 as well as from my own personal knowledge. One religious teacher from each of the schools was interviewed.The conclusion, among others, is that ethnic Swedish pupils do not have the same understanding of religion as students of different ethnicity.

A fauna passage is a way for animals to cross roads separated from the traffic. In Sweden, there are an unknown number of passages with different functions and appearances. These passages would, with the question ?Which fauna passages can be found in Sweden, and how well do they work?? as a base, be compiled in a comparable way. This would be done with a number of questions asked to the different regions of Vägverket.

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Denna studie syftar till att beskriva problematiken kring finansiering av nystartade tjänsteföretag som saknar säkerheter i form av materiella tillgångar. Våra slutsatser är att samtliga respondenter anser att finansieringsproblematiken existerar och att detta yttrar sig genom att kreditbedömningar blir svåra att genomföra när företag saknar materiella tillgångar att ställa som säkerhet. Två av de företag vi intervjuat har upplevt problem med finansieringsprocessen. De externa finansiärerna anser att problematiken främst yttrar sig för forsknings- och utvecklingsföretag..

In Automatic Milking Systems (AMS), cows are kept in a free stall barn equipped with one or several milking units (MU). The cows? activities in the system are called cow traffic. There are three types of cow traffic systems: guided, partly-guided and free. Free systems have no gates, allowing the cows access to the feeding and resting areas at any time.

Bakgrund och problemEtt generellt problem är att forskning baserad på små och medelstora företag är mycket liten, med avseende på ekonomistyrning samt mätning av resultat.SyfteSyftet är att beskriva och analysera vilka mått som används i fyra små tillverkande företag. Hur måtten mäts, hur informationen kommuniceras kring dem, i vilket syfte de används och om måtten är kopplade till något mål i företaget, är frågor som studien vill besvara. Uppsatsen syftar till att skapa en ökad förståelse för hur små företag mäter sin verksamhet i avsikt att bedöma sitt resultat.Metod Med en abduktiv ansats och hermeneutiskt synsätt har den empiriska och teoretiska referensramen insamlats. Genom en kvalitativ studie och besöksintervjuer hos fyra små tillverkande företag har vi fått möjlighet att beskriva och analysera hur de använder sig av mätning i sin verksamhet. Teoriramen har sedan använts för att skapa en djupare förståelse för empirisk data.SlutsatsDe mått som används i små företag måste utformas utifrån varje företags specifika förutsättningar för att träffa rätt då många faktorer spelar in i valet av mått.

The purpose of this study was to examine how school personnel describe and interpret the phenomenon bullying among girls, and also what their interpretations are based upon. More specifically its aim was to find out what characterizes and causes girl-to-girl bullying, according to school welfare officers and teachers. We wanted to find out how school personnel look upon aggression among girls and social expectations on girls behavior. The analysis was based on two kinds of perspectives: one focusing on gender and one focusing on power in relationships. Research shows that girl-to-girl bullying is hard to observe and that this problem has been invisible in earlier studies.

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.