The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.

In order to fully grasp the phenomena 'City' we must understand its political structure as an integrated part of its physical structure and vice versa. This thesis focuses on one crucial element of the City, the public space, and discusses it in relation to the public realm, or sphere, of the City. The aim is to see if it is possible to conceive public space as a spatial dimension of power, and if so, how to analyse this. With the help of the theoretical tool of two ideal types of the configuration of public space, "The city as civic public life" and "The city as authoritarian control" an empirical study is carried out on the case of Prishtina, capital of Kosovo.Conclusions made are that function and use of a city's public spaces can be understood in relation to changes in the political climate of the society. Furthermore, a void in the asset of concepts offered by the ideal types is found ? and therefore also need for new concepts to describe and understand a public space undergoing a dynamic transformation, as being a part of a city in political transition..

The vast majority of parents want their children to succeed and become successful in one way or the other. The very first is that the child will graduate from school. In today?s society which is characterized by career-driven parents, especially mothers, one wonders if somewhere along the way parents are prioritizing their own careers over their children?s school achievements. This might be true in some cases, but in others it could merely be that parents are expecting more from their children?s future.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

Syftet med uppsatsen är att undersöka hur autenticitet konstrueras i en nätgemenskap som bland annat ägnar sig åt att återskapa historiska kläder. Gruppen heter Vi som syr medeltidskläder och återfinns på Facebook. Konversationerna mellan medlemmar i gruppen analyseras med en netnografisk metod. Det teoretiska ramverket för undersökningen består av en konstruktivistisk syn på autenticitet, subkulturellt och socialt kapital, kategorier, dikotomier och formella och informella hierarkier. Undersökningen visar, bland annat, att autenticitet konstrueras genom konversationer mellan medlemmar i gruppen som har högt subkulturellt kapital och står högt upp i den informella hierarkin, med stöd av medlemmar högt upp i den formella hierarkin. Resultaten visar också att medlemmar med högt subkulturellt kapital ofta har en relation till museum och universitet och att dessa institutioner påverkar konstruktionen av det autentiska även här.

This study aims to describe the conditions, of which some youths who live in a segregated area in Sweden, see as important for their development of an identity. The study have been conducted in a manner where we put the youths own words in focus. The youths are in charge of deciding what they regard as important for their own development of their own identity. In this study we assume certain contexts, of which we base the study. These contexts include the society, the urban districts, the school, the family, and the language.

Bolagsskattesänkningen genomfördes den 1 januari 2013, målet med sänkningen var att stimulera Sveriges tillväxt då en sänk bolagsskatt sägs öka investeringsviljan. Med sänkningen ville man också minska incitamenten för företag att flytta sina verksamheter till lågskatteländer. Att bolagsskattesatsen sänktes väckte ett intresse som skapade denna uppsats att undersöka vilka faktorer det är som styr bolagsskattesatsen, till exempel, i en liten öppen ekonomi som den svenska.  Teorin grundar sig i kapitalstruktur och finansieringsbeslut. Faktorer som anses påverka bolagsskatten och som valts ut är utländska direktinvesteringar, öppenhet mot kapitalflöde och BNP per Capita. Datainsamling har skett sekundärt och bearbetats i det analytiska programmet R.

The public library is an institution that throughout history has been associated with anumber of social codes, that seem to be deeply rooted in the minds of the public. Thesecodes regulates how users act and interact in the library environment and as a library useryou have to obtain knowledge about these social codes.This master's thesis aims at studying how these codes are transferred to children in the earlyschool-age, how children react to the social codes and what effects they have on thechildren's development into library users.The empirical material used in this study consists of observations and interviews. Theobservations are conducted during two school classes visits to a public library and focuseson the interaction between librarians, the children and their teachers, and the interviewswere conducted with the two librarians responsible for the library visits.The theories used in this master's thesis consists of symbolic interactionism, in the form oftheories by George Herbert Mead and Erving Goffman, Peter L. Berger and ThomasLuckmanns theories regarding the concept of institutions. Another theory that's used in thismaster's thesis is the one concerning the social aspects of information literacy focusing onthe concept of epistemic communities as presented by Kimmo Tuominen, Reijo Savolainenand Sanna Talja.The result of this study is that the social codes are communicated to the children primarilyby the teachers rather than the librarians.

Syftet med denna kvalitativa intervjustudie var att med hjälp av sociologiska teorier undersöka orsakerna till att maskrosbarn trots en destruktiv uppväxtmiljö kan utvecklas till socialt fungerande människor. Maskrosbarnen i denna studie har vuxit upp med missbruk och/eller psykisk sjukdom hos föräldrar i barndomen. Data samlades in via semistrukturerade intervjuer med fyra olika teman: det sociala arvet, skola och arbete, socialt nätverk samt hälsa och välmående. Vilket vi sedan analyserade med hjälp av de teoretiska tolkningsramarna, Antonovskys teori KASAM och Bourdieus teori om Klassreproduktion. Resultaten visade att förekomsten av trygghetspersoner i barndomen samt möjligheten att uppleva en annan familjedynamik och miljö än deras egen hemmiljö har påverkat dem positivt.

Outsourcing has grown more so than any other sector of IT services. According to a research by the analytic company Gartner soon four of ten jobs in the IT sector will be outsourced. For a nation like Sweden that means about 40,000 jobs going abroad. Business managers look to outsourcing as a means of reducing their operating cost and their need for capital spending. Companies turn to outsourcing to save money and seek expertise outside.

Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.