Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

Som en följd av samhällets utveckling väljer företag idag att periodvis hyra in personal från bemanningsföretag för att kunna klara av de nya krav som ställs. Syftet med denna studie var att jämföra det psykiska välbefinnandet hos arbetstagare i två olika anställningsformer i relation till den upplevda psykosociala arbetsmiljön. För att besvara syftet konstruerades en enkät som delades ut till två olika grupper av arbetstagare som arbetade på samma företag dock med olika förutsättningar. Hälften var inhyrda medan den andra hälften var direkt anställda av företaget. Totalt delades 78 enkäter ut och svarsfrekvensen blev 59 procent.

AbstractMaster thesis in Business Administration, School of Business and Economics at Linneaus UniversityAuthors: Patrik Larsson and Pontus GislénSupervisor: Håkan LockingExaminer: Sven-Olof CollinTitle: The index effect- a study on Nasdaq OMXS30 and OMXH25Introduction: A significant part of the financial literature is based on the Efficient Market Hypothesis which assumes that prices in the market reflects all available information. Anomalies, such as the index effect, indicate weaknesses in this theory as it has been proved that it is possible to outperform the market using public information. Hence, the index effect can be linked to market efficiency which makes it interesting to study from a theoretical perspective. The mapping of the index effect is also interesting from a practical perspective, as it leads to a better understanding of whether investors and firms should take this anomaly into account.Problem: Is there an index effect, how does it behave and what can explain this effect?Purpose: The aim of this study is to investigate the index effect.

Social capital is a relatively new concept that has received considerable attention in various community branches. The concept relates to people?s contact and relationship with each other, where their social network is seen as a resource. An extensive network of contacts and trust between people often go hand in hand. People with high social capital have high trust in their fellow human beings and vice versa.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

Vårt syfte med denna studie var att undersöka när, hur och i vilket syfte pedagogerna och barnen använder sig av lärplattan i sin verksamhet. För att få syn på det ställde vi oss följande frågor. Hur resonerar pedagogerna kring användandet av digitala verktyg i förskolans verksamhet? När, hur och i vilket syfte använder pedagoger och barn lärplattan i förskolans verksamhet? Vilka möjligheter, dilemman och/eller konflikter med digital dokumentation lyfter pedagogerna fram? När vi skriver pedagoger och verksamhet avser vi de två förskolor i Skåne som vi har gjort vår studie på. Vår studie bygger på en metodtriangulering, det vill säga att vi valde att arbeta med olika insamlingsmetoder för att ge oss en bredare förståelse för studien.

Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

This is a study with a qualitative approach and a social psychological perspective. Our purpose is to describe and analyze authority officials descriptions of individuals with a social disability and their perception of how the interaction in the encounter with its implementation. We are interested in how they experience their power as authority representatives. The following issues are highlighted.? How do people in authority describe individuals with a social disability?? What is the authority officials view on the interaction in meetings with individuals with a social disability?? How do authority officials experiencing his or her position of power in relation to the meeting?Our results are based on semi-structured interviews with five persons in authority, which is active in Insurance and Employment Service in Örebro County.

Denna studie undersöker bemanningsanställdas integration inom lagerverksamhet. Tyngdpunkten ligger på att öka kunskapen kring vilka faktorer som påverkar hur bemanningsanställda integreras i tjänsteköpande företag samt fördjupa förståelsen för vilka möjligheter dessa företag har att öka integrationen på ett kostnadseffektivt sätt. Studien närmar sig problemområdet genom att undersöka hur bemanningsanställda inom lagersektorn upplever de faktorer som påverkat integrationen samt deras åsikter om dessa faktorer. Studiens teoretiska referensram baseras på teorier kring organisering, HRM samt sociala och legala begränsningar. Det empiriska materialet baseras på kvalitativa intervjuer.

This C-level thesis deals with Russian tourism in Sweden and explains what measures are being used in Sweden in order to attract Russian tourists. Since a high number of companies and organizations are actively involved in developing Russian tourism to Sweden, we have decided to focus primarily on the most active Swedish and Russian companies within the industry. Therefore several big and well-established companies, often located in the largest cities of Russia and Sweden i.e. Stockholm, Moscow and St Petersburg, have been the subject of our analysis.Chapter ?Bakgrund? presents numerous facts and information about the nature and scale of the Russian tourist market today and in the nearest future.

The proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.

The purpose of this investigation was to study what students in in the first year of the social science program in high school think about the guidance they had access to during their time at primary school. This is to ensure that it the guidance students are entitled to and contribute to the development of the business. The survey was conducted at two different high schools in southern Sweden. A total of 57 students participated in the survey. The results show that 46 and 29 percent of students at the two schools did not feel they had the information they needed for their upper secondary school The results proving what previous research reached that students selection process can lead to stress and uncertainty associated with the choice to high school. The results of the present study showed that girls in particular have high standards for themselves and experience stress and anxiety associated with their selection to a greater extent than boys.

In the light of the problems the media industry are struggling with, local news reporting is only one of the challenges the news organizations are facing. When local editors is being moved to the cities the tie with the local community is being severed.The aim of this study has been to analyze how the inhabitants of Vilhelmina municipality talks about their experiences of local journalism. With methodological inspiration from the Critical discourse analysis (CDA) this study examined the discourses of local journalism, social media, journalism's role and municipal policy. The theorectical framework consisted theories of media and democracy, convergence culture and discourse theory.The survey was conducted with four focus groups interviews. The focus groups were divided in different cathegories based on the participants experiences, ages and employment.

Geotextildukar används idag som tillfällig kontroll av sedimentgrumling vid vattenarbeten. Syftet med examensarbetet är att ge ökad kunskap kring olika geotextildukars genomsläpplighet med avseende på suspenderat material, PAH (Polycykliska aromatiska kolväten) och kvicksilver vid suspension av sediment från Karlbergskanalen. Detta har gjorts genom en laboration. Resultaten visar att det inom några minuter bildas en filterkaka på de tre undersökta dukarna. Dukarna blir täta då de utsätts för finpartikulärt suspenderat sediment med koncentrationen 57 g/l hämtat från Karlbergskanalen.

The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran?s physical and mental health. The purpose of this study is to qualitatively investigate ?The Peace berets?, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government.