Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

The purpose of this thesis was to study descriptions of companies on their webpages on the Internet. This was performed from a socialconstructionist point of view with focus being on subject positionings and gender. A critical discourse analysis was carried out on two texts from the webpages of two organizations on the Internet. Using the three dimensional model for critical discourse analysis by Fairclough, the discourses and subject positionings that the texts included could be revealed. The purpose of this thesis was also to point out the importance of the use of language in recruiting personnel and to hopefully encourage organizations to put effort into text production to avoid discrimination.

The purpose of this bachelor thesis is to do a comparativecase study between a public library in Sweden and one in England. Our aim is to examine what factors affect alibrarian in charge of purchasing fiction for adults and to what degree. We have used two methods of study, specifically semi-constructed interviews with two librarians and text analysis of policies in place at each library respectively. Our research questions share the above mentioned context and should therefore be read with that backdrop:-How is selection and purchase covered in the policies?-What selection criteria are used by the respondents?-What differences are there regarding the decision making? -How can the viewpoints be explained?Our analytical framework was based on three arguments namely market demand, quality and social inclusion when examining our material.

The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

This essay examines the indirect effects of the local strength of the Swedish Democrats on refugee acceptance in the Swedish municipalities. With statistical methods this essay has aimed to investigate if such effects exist and by using statistical data from three periods of time - 2002, 2006 and 2010 ? the investigation has been able to measure effects over time. Based on former research and reasonable expectations the hypothesis for the essay claims that the Swedish Democrats has got an indirect effect upon the refugee acceptance. With the statistical analyses made, the essay is able to conclude that the strength of the Swedish Democrats in municipality elections as well as the change of this strength between the elections does have a negative effect upon refugee acceptance in the Swedish municipalities.

Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.

The technological progress of the world has had a massive effect on how we communicate with one and other, it also has had an big impact on how companies communicate with their customers and consumers. Today you cannot only communicate a ?promise to your costumers and consumers you also have to ?deliver? what it is you promise. Strategic communication is today not only to market your product but to ensure that your strategic communication is shown even in you innovation, design and product development.  This thesis is conducted in collaboration with No Picnic AB.The purpose of this study was to get an insight in how Swedish companies use their strategic communication. We aim on bringing a new point of view of strategic communication with innovation, design and product development also as a communication channel.

This thesis examines the impact that the Euoropean Agricultural Policy has had on the tobacco regime during the years from the start of the Common Market Organization for Tobacco in 1970 til the days of today. The Truman method has been employed to estimate the degree of change of trade creation or trade diversion on the domestic market and also on the worldmarket. From these facts an analysis has been made to investigate how and if a new reform of the CMOT will affect the European tobacco market. Through the CMOT, the European Commission has tried to rise the quality level and the prices of raw tobacco growing in Europe. The european market value for tobacco has been rising and a marginal grade of of trade creation within the union and a grade of trade diversion to third countries has been shown since the implementation of the tobacco regime.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This essay focuses on how trafficking is defined and dealt with in recent European policies,and particularly how prostitution take part of these discursive developments. Treaties andagreements on trafficking in human beings and for sexual exploitation have been made bythe European Union and United Nations amongst others, which have been signed andratified by the EU countries in Action Plans. In this essay, five national Actions Plans, fromAustria, Great Britain, Poland, Spain and Sweden between 2007 and 2009, have beencompared in order to see similarities and differences in how the phenomenon of traffickingis done through language. Based on Discourse theory and focus on discursive struggles, theresult show a hegemony around trafficking as a social issue in the Action Plans studied,exploiting humans, mainly children and women, sexually, but also how trafficking is framedas a problem of the nation state and the domestic labour market. It is also illustrated howdifferent meanings of prostitution make the trafficking discourse antagonistic and contested.Finally, the essay discusses the trafficking discourse in relation to EU strivings towardsharmonisation and power imbalances of migration and economy in Europe..

Risk management has become a key ingredient for businesses all over the world. High Reliability Organizations (HRO) has distinguished themselves as experts in this area. By continuously focusing on improving their ability to manage risks they?ve been able to successfully avoid catastrophes in environments where normal accidents can be expected due to complexity and risk factors.The aim of the thesis is to improve the risk management at Apotekens Service by applying theories from HRO and safety culture. In July 2009, following the re-regulation of the Swedish pharmacy market, Apotekens Service AB was appointed national pharmacy infrastructure supplier for the Swedish health care system.

The first browser war took place during the second half the 1990s, and Internet Explorer cameout as the winner over Netscape Navigator. Today a new browser war is being fought withmany competitors and the future is uncertain. The purpose of the thesis is to find out how theweb browser market has developed since the start of the previous conflict, and we ask ourselveshow it will continue to develop in the future. This is accomplished with, among otherthings, interviews, tests and already existing statistics. The thesis' conclusions shows that theweb browser market has developed in a positive way from several perspectives, both for theusers as well as for the web developers.

This study was carried out at Luftfartsverket (LFV Group, Swedish Airports and Air Navigation Services). The aim was to study what characterizes an employer of choice and further to examine how well the employees at Luftfartsverket feel that their employer lives up to this image. A quantitative method was applied in the form of a selfdeveloped questionnaire. It was answered by a random sample of employees at Luftfartsverket.The results showed that salary, good leadership, good relations to colleagues and a sense of participation were important factors to be an employer of choice. In the organization at hand good colleagues were the most fulfilled factor whereas good leadership were the least fulfilled factor.