The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

SammanfattningMed tanke på dagens marknad där allt större konkurrens finns gäller det att som företag ha en flexibilitet och lyhördhet som tillfredsställer kunden med rätt produkter, kvalitet och kvantitet. En låg leveransprecision kan orsaka problem i en verksamhets produktion, vilket innebär att företag bör kontinuerligt förbättra de interna processerna.Aros Quality Enclosure Systems AB (AQ AB), där projektet utfördes, är en del av koncernen Aros Quality Group. Företaget bearbetar plåtdetaljer och färdigställer produkter inom till exempel telekommunikation, bensinpumpar, kaffemaskiner och bankomater.Syftet med denna rapport är att presentera förbättringsförslag och rekommendationer som AQ AB kan genomföra för att förbättra den interna leveransprecisionen på den produkt som har studerats, den så kallade Ericsson-ram. För att uppnå syftet behövdes två frågeställningar besvaras, nämligen ?Vilka förbättringsområden i produktionen för Ericsson-ramar kan identifieras?? samt ?Vilka förbättringsförslag, utifrån de identifierade förbättringsområden, kan presenteras för företaget??.För att uppfylla detta syfte och svara på frågeställningarna har 14 besök på AQ AB i Vaggeryd gjorts.

Who is the most typical woman in ELLE Sweden (2013)? In this study we investigated the typical woman represented in the Swedish fashion magazine ELLE (2013) for women. Does a typical woman exist in the magazine at all and if so ? in what words and roles is she described in? How is this woman perceived in relation to the male gender? Based on the theory of constructionism; that the gender (i.e. What is female versus male) is constructed in the society and that media has an affect on our physical and psychological well being as well as our behavior and thoughts, the investigation of the female gender representation in women magazines, was of great importance to us.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

By reading earlier research on Generation Y, content marketing and on social media during the working process the problem has gradually changed, in accordance with an abductive research approach. The study focus has developed from examine marketing methods on marketing towards Generation Y to include on what social media platform Generation Y is most susceptible for content marketing.The purpose of this study is to help companies whose target market is Generation Y to aim their content marketing through the right distribution channels, to save time and money. To meet this objective and to answer the main question of this study, empirical data was collected through a web based, quantitative survey which was completed by a total of 301 respondents, all of them belonging to Generation Y. The collected quantitative data was contrasted with existing theory and was analysed.The study concluded that Facebook is the social media channel where Generation Y feel most susceptible for content marketing, followed by YouTube. .

The purpose of this analysis was by qualitative semi-structured interviews with twelve children 5-years old and six pre-school teachers at three pre-schools, a total of six departments, find out how pre-school teachers worked with waste separation, if it motivated the children to take care of the environment, and if the work was understandable for the children. The results showed that the children did not comprehend what the pre-school teachers expressed that they worked with regarding waste separation and actions connected to caring for the environment. The pre-school teachers also expressed that the children was not mature enough to learn about the process when waste separated garbage is recycled, and that the work with the subject therefore had been carried out on a lower level. The children however expressed knowledge that did not come straight from their actual every day life, but since dialogue about the subject did not seem to exist between pre-school teachers and children, the pre-school teachers appeared to have failed in making the learning meaningful and understandable for the children, from their knowledge, experiences and interests..

Denna uppsats behandlar ledarskap och organisationsförändring. I rapporten undersöks hur fyra chefer har handskats med de svårigheter och utmaningar som uppstått då organisationen de verkar i ska driva igenom förändringsprojekt. De undersökta organisationerna är Försvarsmakten Visby garnison, Scania AB Falun, Apoteket AB och Nacka kommun. I de två förstnämnda består förändringsprocessen av mer eller mindre total avveckling och i de andra två rör det sig om omfattande förändringar i struktur eller arbetssätt. Undersökningen är baserad på djupintervjuer med dessa chefer och svaren har analyserats utifrån existerande modeller för förändring.

This study aims to examine how social workers, in the Swedish social services, perceive and interpret LVU § 3 from a gender perspective. In total eight social workers participated in the study, attending interviews based on a vignette. From a gender perspective we wanted to found out how the social workers define "other socially destructive behaviour" and understand their thoughts about this subject. Moreover, we aimed to see if social workers perceive any differences between boys and girls behaviour. Based on several theories, two gender theories and concepts we have analysed our result from the interviews.

Socialt stöd bidrar till mindre risk för yrkesrelaterad utbrändhet. Var tredje lärare uppvisar inom sina första arbetsår symptom på utbrändhet. Syftet med föreliggande studie var att undersöka samband mellan socialt stöd och utbrändhet hos grundskolelärare. Totalt deltog 71 respondenter i Stockholm via enkäter. Socialt stöd mättes via Berlin Social Support Scale och utbrändhet mättes med Shirom Melamed Burnout Measure.

The purpose with this study is to compare different systems of grain storage from a financial point of view. Grain that is supposed to be fed to laying hens. The systems that were compared were different airtight storage of grain and a system of conventional storage. To make this case study I choose to compare four different systems. In the case study there was one system with bin drying of the grain, two systems with airtight storage of the grain and one system where you buy dried grain during the season. I made several of capital investment appraisal where I found the cost of each system, then I took the cost and divided it with the total grain use and calculated the cost for each kilogram of grain, and also the cost of the feed. Then I compared the cost from my case study with the cost of buying feed. All the systems except for one, gave a lower cost for the hen feed than buying feed from a dealer The best system, witch were bin drying lower the cost with about 80 000:- SEK.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

There are a large number of studies on colour and its influence on human feelings, but thereare only a few studies on the association between feelings and colour combinations. Thisstudie investigates the association between colour combinations consisting of three equallysized colours and the feelings they convey. The methodology used in this studie follows theinstructions from the Nippon Colour & Design Research Institute (NCD) in Japan, NCD havestudied consumer psychology towards colour and colour combinations for several decades.This study used semantically differential scales to evaluate existing colour combinations fromNCD to descriptive adjectives and creation of new colour combinations to explore therelationship between colour combinations and conveyed feelings. A total of 69 peopleparticipated in the tests. The main conclusions formed by this study are: (1) the feelingsconnected with the colour combinations differ partly between the Swedish population and theNCD and (2) the Swedish population have similar feeling associations to most colourcombinations, except for trend dependent adjectives such asmodern, cool etc.

The purpose of this essay is to examine the origin of generalized trust. We compare existing theories on trust to determine what approach is more fruitful in explaining the prevalence, or absence, of trust. Our conviction is that trust should be viewed as an interaction, rather than a disposition or a rational choice. The sample is based on the countries of the OECD. In total, five different hypotheses are tested: i) that generalized trust is created by equal distribution of income, ii) that generalized trust is created through monitoring of the state, iii) that generalized trust is created through rule by law; iv) that generalized trust is created when the welfare apparatus is guided by principles of universalism; or iv) that generalized trust is created when the state integrates trust networks.

The intention with the study is to describe the home and life conditions for boys at the age range between 13 to 18 year, who has been under custody according to the § 2 LVU.The empiric is 21 real court cases, judged in Stockholm and to Stockholm counted surround-ings 2006, in which the range of the boys were representative.A text analyze method is used to execute the study. The study penetrates the life situation of the caregiver and how their situation affects the boy and the boys actions.The total conclusion of the study, based on an ecological evolution perspective, is that life-situation of the caregiver affects the boys and the boys actions.The boys are affected negatively by the situation of their caregivers, and according to the study, the boys have established own problems, like difficulties in school, criminality, or other psychological diagnoses. They are also often exposed to physical or psychological violence by the caregiver. Additionally the conclusion is that the caregiver neglect the boys in many other ways, prior themselves and their needs before the boys..

Denna uppsats behandlar ledarskap och organisationsförändring. I rapporten undersöks hur fyra chefer har handskats med de svårigheter och utmaningar som uppstått då organisationen de verkar i ska driva igenom förändringsprojekt. De undersökta organisationerna är Försvarsmakten Visby garnison, Scania AB Falun, Apoteket AB och Nacka kommun. I de två förstnämnda består förändringsprocessen av mer eller mindre total avveckling och i de andra två rör det sig om omfattande förändringar i struktur eller arbetssätt. Undersökningen är baserad på djupintervjuer med dessa chefer och svaren har analyserats utifrån existerande modeller för förändring.