The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

The recent financial crisis has entailed in a fierce debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

Does the country people live in affect the probability of them experiencing happiness? Can a country variable in an ordinal regression model be affected when microeconomic and macroeconomic factors are added to the model? The possible outcomes are either that the country variable affects less when the additional predictors are added to the model, or that they stay the same. The micro data is collected from the European Social Survey database, the macro data is collected from the World Bank. The country variable becomes less substantial when additional variables are added to the model. The variable with the most influence over expected happiness apart from the country variable is whether the individual often socializes with friends or not.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

This papers? objective is to examine the effects that labour market institutions (LMI) have on the unemployment in the short- and the medium run throughout the new Keynesian NAIRU theory, but also to make a comparison with the postkeynesian capital stocks? effect on the unemployment. Thus, it is this papers? main objective to study the economic effects that LMI, capital accumulation and varied macroeconomic shocks might have on unemployment. The paper uses econometric regression models as a methodological benchmark in order to estimate each independent variable?s level of significance and to approximate the effect each have on the dependent variable.

How to create a more effective filter for the dishwashers of tomorrow..

Three methods of sensitivity and unceartainty analysis have been applied to the operative stormwater- and recipient model StormTac. The study area is the watershed of lake Flaten in the municipality Salem. StormTac?s submodels for stormwater, pollutant transport and the recipient are cosidired. In the sensitivity assessment, the model parametres and inputs were varied one at a time by a constant percentage according to the ?one at a time? (OAAT) method and the response of the outputs were calculated.

Hasselapedagogy mission in society, as a collective activity, is to help young people in LVU-care. Young people who are in need of help have shown abnormal behavior and thus become analyzed and sentenced for custodial care. The analysis and the establishment of the young people go after the rules for how a healthy life should look like. This means that there is an understanding in society about how we should live in order to fit into society. There is knowledge of normal and abnormal behavior in linguistic structures.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

The Lugnetgymnasium in Falun has a graphic education that supplies a color printer, which is availablefor the students in their hall. The printer is a Ricoh AFC 6513 and it is a model that can handlevariable data. It was bought in the autumn of 2002. The teachers of the graphic education want to makeuse of the variable data function and procure a variable data software. The purpose of this project is toevaluate variable data software?s, so that the most suitable choice of software can be made for the graphiceducation.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

AbstractThe purpose of this essay is to investigate the priority rules in the event of termination due to redundancy, the rules functions according to the Swedish labour market and which other alternatives that exist besides the priority rules. The alternatives to the priority rules which are introduced in the essay are the Danish Flexicurity-model and a proposal from the Långtidsutredningen 2011. The rule of priority is a very controversial law at the Swedish labour market, which makes the essay also describing the criticism against the rules. The criticism that the essay presents claims that the rules of priority contribute to immobility effects for particularly older employees. Further on the essay presents the criticism towards the rules, that they disadvantage young employees on the labour market.  The essay investigates also what the researchers say about the criticism.The results that are presented in the essay points to the fact that the rules of priority contributes to the immobility effects of employees but the rules can not be claimed to be the only reason.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.