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.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

The question of the provision of electronic books in Swedish public libraries has lately evolved into a lively debate in Swedish media, where the public library?s identity and itsexpected role as a democratic institution is an underlying topic. The aim of this bachelorthesis is to examine the idea of the public library?s identity as expressed in newspaperand journal articles by writers connected to the library sector. The aim is achieved byexamining the language-use and identifying discourses in the debate.

This study presents results for observing forest changes in Sweden using multi-temporal L-band satellite data and is a part of the JAXA?s ALOS Kyoto and Carbon Initiative. An extensive dataset of images acquired by the Advanced Land Observing Satellite Phased Array type L-band Synthetic Aperture Radar (ALOS PALSAR) is investigated for clear-cut detection in boreal forests in northern Sweden (Lat. 64°14? N, Long.

The aim of this piece of work is to highlight and investigate young female?s motivation in participation of P.E classes and the degree to which the content of classes affect their motivation. To support this piece of work two theories have been utilized, the Self-determination Theory and a gender related perspective theory. The research consists of six qualitative interviews of young females who are perceived to be less motivated. These interviews focus on their views and attitudes in relation to P.E within the Swedish high school setting.

The purpose of the study has been to recognise good development and the factors behind this development. We have chosen an aid-project co-financed first by the Swedish government and later by the government of Great Britain for our study. One of the conditions for good development, according to our chosen theory Another development, is peoples participation. To study good development and peoples participation we conducted a Minor Field Study (MFS) in Rajasthan in the north-west of India in June-August 2001. We had a hermeneutic approach and consequently accomplished interviews and participant observations in the Lok Jumbish project in Rajasthan.

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 aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

The aim of this Masters thesis is to examine how five childrens librarians in Ireland and five in Sweden interpret and implement the United Nations Convention on the Rights of the Child in public libraries. This study is hermeneutic. Using a qualitative method consisting of ten interviews with childrens librarians and structural factors such as; library policies and laws; together with an insight into Irelands political, social and economical history and the historical development of childrens public libraries in Sweden and Ireland, has enabled us to create an understanding for the interviewees statements. Anthony Giddens structuration theory has been used for the analysis, helping us to determine how the duality between the structure, the actors and their action effect the interpretation and implementation of the Convention in librarian work. The result of the analysis clearly shows that in comparison to Irish librarians, the Swedish interviewees are more aware and have a better understanding of the Convention and how to put it into practice.

There is an uncertainty in the market for grain forcing the meat/milk producers to review alternative feeds to a larger extent, in order to get control over the feed costs. This has led to that the meat/milk producers need to have a good knowledge regarding how the different feeds influences the animals and which technical equipment to use for handling. For those that produce their own feedmix, there is a need to put interest in new crops and their characteristics to be able to get the knowledge of what is required for their own production. It is beneficial to keep an open dialogue with advisors to be updated in new crops and new technology for feeding. When mixing feed at farm level, the legislation is not very clear since it the target group is large scale mixing plants. We have brought up the most important rules and regulations from the EU parliament Council as well as the ones from the Swedish Board of Agriculture (SJV), regarding feed mixing on farm and factory level. We have studied beans and pea at two different moisture levels, in order to evaluate how the moisture level affects the distribution of particles when milling with a plaitmill and a hammermill.

Large areas of Lodgepole pine (Pinus contorta var. latifolia) were planted in the 1970s - and '80s. The purpose of the fast-growing species was to increase growth and with short rotation periods allow a rapidly increased harvest level. Today a large proportion of the young forests owned by Holmen Skog, Iggesund are covered by Lodgepole pine and an active forest management is required to spread the harvested volume over time which is desirable by a market perspective. The purpose of this essay is to investigate the possibility of spreading the harvested volume of Lodgepole pine over time.

The perspective on health among school pupils needs to be extended. School is animportant arena for the promoting of health among youth, primarily from a healthpromoting perspective and a proactive perspective. A holistic approach has gatheredsome ground in the policy documents for the nine year compulsory school in Sweden, butin what way, and what effect does it have on the governing authorities and on schoollevel?The aim of the study is to investigate the coherence between national, municipal andlocal levels regarding the view on health among pupils. In order to do this, the guidelinesfor pupil health in the municipality of Örebro and operational plans for seven F9 schoolsin the municipality of Örebro will be studied and compared to the government bill?Health, learning and sense of security?.

The purpose of this thesis is to analyze the design and function of an engine production management?s control system and its intended function, and to contrast it with the present management control systems in use on an operational level. Interviews conducted with employees from all levels of the engine production are the main source of this study?s empirical foundation. Information has also been gathered from relevant written material such as annual reports, internal documents etc.

The purpose of this essay is to present, from a theoretical framwork about regional democracy, possible methods to handle the regional democratic problems in Östergötland in Sweden and to investigate the opinion of the political parties regarding this issue. Both the national and the local/regional level are investigated. The contents of the essay is based on literature studies and interviews of politicians in Östergötland. Regional democratic problems that is discussed are the political responsibility and the power distribution between the political actors on the regional level. A solution of the problem could be to organize the regional society structure in accordance with one of the following organization models"Statligt regionalt ansvar","Kommuner i samverkan"or"Regionalt folkstyre".

The aim of the study is to show how a selected part of the European Language Portfolio, ELP, can support the assessment process for teachers. All the checklists at level A1 and My Language Goals from the Language Biography, a part of the ELP, are implemented and communicated in teaching in a 4th grade class of students. Two teachers are interviewed and both of their classes are compared in the study. One group worked for two weeks with the selected part of the Language Portfolio and the second group followed the regular curriculum for the same period of time. The teachers are interviewed before and after the ELP through support of mind maps.Results show that by using checklists at level A1 and My Language Goals students become aware of their own learning process.