Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

The Voices of ParliamentCongruence between party and personThe purpose of this study is to determine the congruence between the opinions of members of parliament and their respective party policies, in order to further determine the cause of poor voter-party congruence and whether or not the individualization of the parliament could affect the character of legislation. To do so, the study asks two primary research questions;- "Are the communicated party policies representative of the opinions of the members of parliament?"- "Is the discrepancy between party policies and the opinions of the members of parliament sufficient for the individualization of parliament to substantially affect the parliament's decisions?"The study answers these questions by comparing the average of self-described left-right stances of members of parliament with the average of voter-described left-right stances of party policies, using existing survey data and a constructed left-right dimension. The lower average is then subtracted from the higher average, creating a value of congruence that is then inserted into a constructed congruence dimension. The primary findings of the study suggest that there is substantial congruence between party policies and the opinions of the members of parliament, and that the discrepancy between them is unlikely to substantially affect the parliament's decisions..

Effects of Menstrual Cycle and Oral Contraceptives on Sport Performance During the menstrual cycle, there is a variation of the female steriod hormones estrogen and progestogen. These hormones has mainly reproduktive functions, but do also affect other physiological systems, which may have an influence on athletic performance. The use of oral contraceptives among female athletes matches the use among the general population. There is a concern among female athletes and there coaches weather oral contraceptives can affect the performance. The purpose of this litterature review is to determine the effect of the menstrual cycle and the use of oral contraceptives on athletic performance.

ABSTRACT Title: Salesmen & Compensations - A qualitative study regarding salespeoplesexperiences with different compensation plans. Authors: Milenko Bijelic & Robin Heimberger Supervisor: Lars-Johan A?ge, Jonas Molin & Jens Eklinder Frick Date: 2014 - JuneAim: The aim of this study is to examine how salespeople respond to a fixed compensation plan versus a compensation plan based on a variable pay and how the implementation of these compensation plans can affect sales peoples? emotions and motivation.Method: For this study, a qualitative method has been used. Data for the study has been collected through semi-structured interviews and the empirical data has been presented and analyzed using the well-grounded theory.Result & the contribution of the thesis: The result of this study shows that there are differences in how the compensation plans tend to affect salespeople regarding an number of different factors. The study contributes with a greater understanding about how compensation plans affect salespeople.Suggestions for future research: For future research we suggest a quantitative study with the same aim as we have used for this study so that a generalizable understanding about sales peoples? experiences with different compensation plans can be conducted.Key words: Compensation plans, motivation, stress, variable pay, fixed pay .

The development that the Swedish society has experienced during the last four decades and the higher part of the population coming from foreign countries calls for a more intensive research on the situation of these groups. The purpose of this study is to find explanations of the differences in the share of immigrant politicians in Linköping and Norrköping. The starting point of the study is a model of factors assumed to affect the representation of immigrants in the municipality assemblies. The immigrant composition, the municipality organization and the view of democracy of the politicians, are all assumed to affect the civic participation. The civic participation is then assumed to affect the representation of immigrants in the municipality.

ABSTRACT Title: Salesmen & Compensations - A qualitative study regarding salespeoplesexperiences with different compensation plans. Authors: Milenko Bijelic & Robin Heimberger Supervisor: Lars-Johan A?ge, Jonas Molin & Jens Eklinder Frick Date: 2014 - JuneAim: The aim of this study is to examine how salespeople respond to a fixed compensation plan versus a compensation plan based on a variable pay and how the implementation of these compensation plans can affect sales peoples? emotions and motivation.Method: For this study, a qualitative method has been used. Data for the study has been collected through semi-structured interviews and the empirical data has been presented and analyzed using the well-grounded theory.Result & the contribution of the thesis: The result of this study shows that there are differences in how the compensation plans tend to affect salespeople regarding an number of different factors. The study contributes with a greater understanding about how compensation plans affect salespeople.Suggestions for future research: For future research we suggest a quantitative study with the same aim as we have used for this study so that a generalizable understanding about sales peoples? experiences with different compensation plans can be conducted.Key words: Compensation plans, motivation, stress, variable pay, fixed pay .

Colour has encountered to be a significant part in marketing, which advantageously can be used in todays competitive market. Therefore, the purpose of this study is to analyze the colours varying associations and present ideas how colours can affect the hotel business. In coherence with the purpose we deveoled the research question, which resulted in following: How can hotels affect their servicescape and identity by the help of colour?The study has a qualitative method that began in an empirical problem that has been tested against theory, which subsequently developed the research question. This implies that our study alternated between induction and deduction.

Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.

How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

Open source is growing outside the boundaries of hackers, amateurs and software development, creating a humongous potential in many different areas and aspects of society. The intrinsic and extrinsic motivations that drives open source have been in the subject of much research recently, but how they affect each other when paid and unpaid contributors come together is still hidden in obscurity. In this study I investigate how intrinsic and extrinsic motivation correlates with each other and how those correlations affect paid and unpaid open source software contributors. The literature synthesis is based on of systematic reviews through searches in library databases, identification of articles by searching on the Internet and by reading relevant books. My results indicate that intrinsic and extrinsic motivations continuously affect each other and that paid contributors are more vulnerable since their extrinsic motivation in terms of money is reached only when many other motivations are fulfilled.

The purpose of this study is to provide a longitudinal examination, within grocery retailing, of four marketing tools and their impact on enhancing customer loyalty. The study examines whether the relationship between the four marketing tools and customer satisfaction has a positive effect on attitude and behavior loyalty. The findings from this study show that the marketing tools have not helped enhancing loyalty between 2004 and 2007. Between these years, service quality has the most affect on loyalty. Self-scanning as an effective marketing tool could be questioned, the relation in this study is not supported.

Problem: How does the organisational culture affect the internal communication between the middle manager and his or herssubordinates?Purpose: The most common way is to study how the communication affect the organisational culture. In our study we have examined the reverse perspective. The purpose of this study would be to explain how the organisational culture affect the internal communication between the middle manager and his or hers subordinates.Theories: The basic theories in the study are The basic model, Internal communication, Levels of culture, High-power culture, Socialconstructions, Organisational structures and Leader Member Exchange Theory.Method: The study is based on the qualitative approach. We have used interviews for our collection of raw data.

The aim of this study was to see if there is any group of cats that are at greater risk to get sick and/or be euthanized during their stay at a cat shelter with no-kill policy. The study was conducted at Åkeshov cat rescue center in Sweden and cats that entered the center between the 1th of June 2010 and the 31th of December 2011 was used in the study. This study focused on factors regarding gender, origin, level of socialization, incubation period and the proportion of euthanized cats. In this study, the kind of illness weren?t taken into account. This study showed that the gender of the cat didn´t affect the risk for illness.

The numbers of mergers and acquisitions have increased significantly in the last period of time. Although this popularity for mergers and acquisitions, most of the mergers and acquisitions fail to create value. One explanation to this failure of value creation is, according to several studies, how companies treat integration of information systems in the pre-merger evaluation. The research within the field argues that information system integration should have a proactive role in mergers and acquisitions, meaning that information system integration should support the organizational change and normally be considered in the premerger evaluation. The aim of this thesis is to study issues that affect whether companies choose to consider information system integration proactively, when involved in mergers and acquisitions.