The thesis explores the Uncovered Interest rate Parity (UIP) and the possibility of cross-currency arbitrage between England, Germany and Sweden. The data is gathered between May 1999 and December 2005 on a monthly basis and is compared using simple regression analysis. The aim is to find out whether UIP holds and, if it does not, a risk premium exists that makes it possible to make arbitrage gains on moving capital between England, Germany and Sweden. It is discovered that UIP does not hold and that cross-currency arbitrage possibilities exist. In the end a an attempt is made to practically show how the arbitrage possibility could be used for a real investor to make risk free gains from the Foreign Exchange market..

Lower energy use in buildings is a result of increasingly stringent energy requirements across Europe. When conventional district heating technology is used in areas with low energy consumption heatlosses do not fall even though the amount of energy delivered is reduced. This reduces income for thedistrict heating company. To maintain their economic viability the district heating companies? majorchallenge is to implement new solutions that minimize heat loss.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

Sammanfattning och förord Studien fokuserar på lärarstudenters syn på fritidspedagogens roll för fostran av barn på fritidshem. Den franske sociologen Bourdieu och hans tankar om socialisation är studiens huvudsakliga teoretiska perspektiv. Bourdieu talar om fält, kapital, praktiskt sinne och habitus. I min studie jämför jag Bourdiues tankar med några pedagoger såsom Dewey och Säljö vilkas arbete är mer sociokulturell inriktat. För att tydliggöra hur fostran av barn på fritidshem sker har jag intervjuat tio blivande lärarstudenter vilka studerar med inriktning mot fritidshemmets pedagogik.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2014:18.

Swedish childcare has undergone radical changes in the last 15 to 20 years. It has evolved from kindergarten to pre-school, in other words, gone from simple childcare to an active learning environment with the child as the center. Official documents, such as the pre-school curriculum and other guide documents, define the role and work ethics of the pre-school teacher. In my thesis I argue that it is essential to have an ongoing and continuous discussion at pre-schools on the practical applications of these frameworks and ambitious goals.What do you do when you simply cannot give every child the individual time they should have according to rules and regulations? How do you stay an active and present pedagogue in today?s pre-school with large classes and heavy workloads? How do you establish a common professional work ethics within a pre-school so that all children are treated equally? In my scientific essay, I examine these issues based on a real-life situation: Ellen in the hallway.A pedagogue must continuously make balanced decisions based on rules and regulations, on life- and work experience which, in many cases, contradict each other.

Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.

The outset of this study is to contribute to the literature concerning China?s increasing economic interest to engage in the African context, its economies and resource abundandce. The overarching research problem is that the approaches held by the respective African state entities may facilitate increasing development gains for the recipient state of this economic interest in principle. To adress this research problem the study is undertaken by conducting a comparative case study where three cases/states, with presumably diverging economic and political status, are likely to effect their overall state approaches differently.Research questions, which are addressed by the creation of an idealtype analytic matrix, concern whether the states of South Africa, Zambia and Zimbabwe take on a more ?permissive? or ?restrictive? approach towards China?s economic interst and whether the approaches can be looked upon on both aggratege and case/area-specific levels.The main findings are that a clear tendency of the ?permissive approach? may be noted on a aggregate level for all cases.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Section 25-27, i.e. the rights of priority of the Employment Protection Act, is a form of post-employment protection which exists to support those employed on a part-time basis and former employees. When a vacancy arises an employer should first and foremost offer part-time employees employment at a higher level of occupation or offer employment to former employees. The various types of employment contracts, other than those valid for an indefinite term, have increased during the last decades on the Swedish labour market. Labour hire has become more common and therefore we find it interesting to investigate how the rights of priority apply.The purpose of this thesis is to describe and analyze the law with regards to labour hire when people with rights of priority are available.

In recent years, the internet has exploded of images. Not at least in the popular photo-sharing network Instagram as one of the fastest growing social network for the moment. Millions of people around the world share pictures and expose themself for friends and family. We were therefore interested in which experiences and attitudes users have towards their identities in relation to their self-image and self-presentation on Instagram. Furthermore, whether they in general have a primary interest in using Instagram as a tool to experiment with images to present their identity on Instagram, in which way they approach their Instagram follower?s expectations on how they present themselves on Instagram and if they are aware of any strategies in their self-presentation on Instagram.The result of this study is the fact that our respondents thinks that they do not intend to have a primary interest in experimenting with images on Instagram to present their identitiy, it is rather something that comes naturally in how they present themselves on Instagram.

Syfte: Syftet med detta examensarbete är att undersöka hur räntefria lån fungerar och är det i längden det bästa sättet att låna pengar på. Ger en räntefri bankverksamhet ett mer rättvist samhälle? Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod då vi har haft en intervju och inga data som är mätbara. Vår intervjumetod var ostrukturerad då den intervjuade hade chans att styra hur intervjun artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga.

This essay discusses the use of history, and primarily how the current Swedish society perceives and uses the Viking age. The analysis is based on a literature study as well as a case study of the planned theme park in Fullerö north of Uppsala, Sweden. The aim of the essay is to understand the regional debate which arose in media regarding the planning of Fullerö Park and how it reflects the contemporary use of history. Research about the use of history has become increasingly common in recent years and deals with how history is actively being used in society in order to meet its existing needs. These needs varies among different groups and individuals and results in a multitude of usages, where the interests of the different actors may be contradictory.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.