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.

This study aims to explore how employment of people with intellectual disabilities has grown from only a few participants in the 1960 to be a statutory right. The aim is further to describe the progress and how theories about disability, normalization and social integration relate to the activity. Particular attention is given to the conditions of the labour market and how it influences the activity. Does the ambition to get activity closer the labour market changes and if there are changing, in what way? Is it important that employment resemble or can lead to a common work? The method is to study and analysis periodicals and newspapers articles and make interviews.

The average age of the working population in Sweden is increasing, along with the number of retirements. Meanwhile, the number of people entering the labour market is declining. In order to avoid a loss of key skills and competences because of the resulting labour gap, and to ensure future economic growth, it is vital to utilise the aging labour force more efficiently. Nevertheless, many Swedish companies are inefficient in managing their aging workforce. In fact, it has emerged that senior workers in Sweden are discriminated against their age and not attractive on the labour market.

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.

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.

Örebro UniversityDepartment of Social SciencesSociology and social psychology, Continuation course, 61-90 p.Essay 15 p, Spring -08.Title: ?Youth (work)seekers?Author: Karolina LindellAbstractThis essay focuses on young people?s social background when they apply for their first job. I have interviewed four young people from a small town in Sweden, to see how social background and identity affects their vital conditions in general. I?m interested understanding the relationship between structure and agency.

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.

Equal opportunity issues are considered to have a clear position in Swedish policy and the making of Swedish gender policy is considered a precursor. Though many experts and scientists have shed light on the fact that the issue of women assault has had a less stable development than other gender issues such as child care, the labour market etc. within the Swedish society, and that it does not attract the wide political support it needs. The purpose of this study is to demonstrate the Municipalities', in the county of Kronoberg, policy on the issue of women assault within their local policies of equality. In my thesis I have chosen a theoretical framework that is built on a dilemma of justice based on three different dimensions; the extent, content and influence of the local policies.

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.

The purpose of the thesis is to increase the knowledge of the deregulation of the mobile telecom market in Sweden, with focus on the time after the Electronic Communications Act (EkomL), by: (1) Describing the thought behind the Electronic Communications Act. (2) Assess how the National Post and Telecom Agency (PTS) has acted. (3) Assess how the operators have reacted. (4) Investigate the regulation?s effects upon competition.