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 is a study about the transition process and the consolidation of power in Belarus. In this paper the concept of "authoritarian state building and the sources of regime competitiveness in the fourth wave" is the major theory used. After giving a description of the theory?s concepts a short historical background of Belarus follows. Chapters four describes and explain the political situation in Belarus during five periods.

The aim of this thesis was to investigate the relation between different kinds ofremedial teaching models, not specifically addressed to pupils with physicaldisabilities, in the Swedish school context, and to describe and analyze theobjectives related to each model. Research focus was held on professionaldescriptions of school related problems and arguments for different kind of models,but also on objectives formulated in Swedish school policy. As theoretical toolswere used discourse analysis and interpretive policy analysis. The concept ofalienation as it appears throughout Foucault?s work was also used to understand howdifferent knowledge fields as education, special education, psychology and medicinedivide themselves from each other.

This thesis investigates if privatization of the Swedish healthcare system influences our view on the meaning of equality. This system is based on the principle that all people are equals and that healthcare should be provided on the basis of need. I apply critical ideology analysis to investigate how our view of equality might change because of the evolvement of society. A critical view may be explained as an interest in exploring things that seem obvious to many. Important questions to answer are why equality is regarded as such a natural concept in the society and how healthcare is actually provided.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

The purpose of this study was to investigate how former pupils in a daycareschool experienced there stay, in relation to the ordinary school. The method we used was an qualitative interview study with former pupils of a daycareschool. We have analyzed the result with help of Goffmans theory about stigma, Beckers labeling theory, Antonovskys SOC (a Sense Of Coherence) concept and Gjaerums theory of controlling. After analyzing the results we came to the conclution that the pupils where stigmatized and labeled as deviants in the ordinary school whilst in the daycareschool they got an enhanced SOC and a feeling of control. Due to the daycareschool?s work with these pupils they no longer sees as stigmatized and labeled..

In Economic Geography, there has been a strong interest of how different forms of proximity impacts businesses. In addition, there is also a strong interest in business agglomeration, as a result businesses cluster together through physical proximity, networks and knowledge. In the development sector, there is a strong interest on how to best support the creations and growth of small enterprises.This essay emphasises on the business cluster formations in Katutura, a suburb to Windhoek the capital city of Namibia. It oversees the impacts of different types of cluster formations and their effects on the businesses. In addition, this essay will identify the main clusters in Katutura and state what makes them unique from each other and what is a common cluster feature.

In this essay I have read the novels Wide Sargasso Sea (Jean Rhys 1966), Desirada (Maryse Condé 1997) and Invisible Cities (Italo Calvino 1972) through Édouard Glissant?s notion of the primary scene in Philosophie de la relation. Poésie en étendue. I have examined how the primary scene can be seen as a political/an aesthetical strategy in the three novels. This was done in order to question the blunted tool of the notion of the identity, which is often considered in studies regarding ?postcolonial novels?.

This study focuses on international mediation and mediation theory. The aim of the study is to bring into light, a critique on already exsisting mediation theory and the need to oversimplify generalisations and results. This study focuses on a comparison between Richard Holbrooke and Carl Bildt, and their roles? as mediators during the war in Bosnia and Hercegovina 1995. I have deliberatly chosen two very different actors on the same case, to show that traditional belif on why the war ended is oversimplyfied and wrong.This study uses Curran, Sebenius and Watkins paper on mediation as a template in defining how to use the criterias for analyzing a mediator.

This paper examines family owned tourism businesses with a special focus on succession. In Nordic countries tourism has been widely promoted and used in rural development as a replacement economy for ?traditional? livelihoods based on rural production. Because the tourism and hospitality industry, especially in rural areas, is dominated by family enterprises, the topic of succession is of great relevance for tourism and tourism destinations. This paper looks at family businesses? special characteristics, challenges and advantages in terms of ownership structure, lifestyle, motivations, employees and destination impact.

The Russian-Georgian war of 2008 drastically changed Europe´s and Sweden´s political climate.Russiashowed that it is capable of successfully completing complex campaigns including ground, naval and air assets. However, not much has been said about the theoretical framework and doctrine of the Russian military of today. Even less has been researched about Russian use of air power and applied air theory. Are air power assets still considered primarily as support of ground offensives or has the theoretical framework changed?John A.

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

The Regional State Archive in Uppsala [Landsarkivet i Uppsala] has several archives left from various types of educational institutions in the counties of Dalarna, Södermanland, Uppsala, Västmanland and Örebro. This archiv-al guide reveals the main content of some of the school archives. It goes through the archives of the elementary school, state secondary grammar schools and private secondary grammar schools. A few special schools for the blind and the deaf children are included. The essay also brings up records from community homes and reformato-ries for children and young adults who experienced certain difficulties and therefore could not adjust to the ordi-nary educational system.

Teachers and special education teachers play a vital role in the creation of a study environment that fosters productivity in students. The current study aims to further expand the knowledge regarding teacher?s perception of common work with developing an optimal study environment within the classroom and the educational institution. In order to achieve this, qualitative interviews have been performed and study results analyzed according Nilholm´s model of the three different perspectives on special education: The critical perspective, the compensatory perspective and the dilemma perspective.The study results show that the concept of order and study environment is not clearly defined among the interviewees. However, the concept appears to presuppose the teacher?s responsibility to create the sense of security and effective study environment to those students who express the wish to educate themselves (Children make the things right only if they have been shown the correct way to do it).

The purpose of this thesis is to examine the representation of race, social class and gender in the 2013 video game Grand Theft Auto V. Postcolonial theory, including terms such as cultural hegemony, whiteness and Michel Foucaults definition of power, has served as the basis for the analysis. The postcolonial theory has been combined with class theory and gender theory for an intersectional analysis. Semiotic analysis has been used as the method in the thesis, and a total of nine story missions ? three for each protagonist in the game ? have constituted the material.