The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

Uppsatsen beskriver junk bonds ur företagets perspektiv. Den första, teoretiska delen inleds med en genomgång av obligationsupplåning i allmänhet, där viktiga begrepp beskrivs. Därefter beskrivs den i detta sammanhang viktiga kreditvärderingen, med särskild tonvikt på junk bond-relaterade förhållanden. En beskrivning av den svenska räntemarknaden följer och den i detta sammanhang växande europamarknaden poängteras. Härefter sker en teoretisk genomgång av junk bond-marknadens uppkomst och historik, dess användningsområde, dess för- och nackdelar som finansieringsmetod samt den kritik som i många stycken har riktats mot den.

People who invest capital in promising projects as a profession are called venture capitalists. They are constantly looking for new investment opportunities. Recently, media have observed a growing interest in forest land as capital investment. This is because several fund and investment company market the possibility of safe return through investment in woodland, both in Sweden and abroad. When an investment in forests is seen as an acceptable investment option, focus turns to nearby areas, namely agricultural land.

The purpose of this study is to see how preschool teachers are working with supportive signs and if it is a working tool for children's language development. Is the supportive signing just for kids with special need for support or can it be good for all children?I've done the study by interviewing preschool teachers that is working with supportive signs in preschool. I also had a questionnaire for parents that yielded less fruitful results. I have chosen to use children's language and constructivist and socio-cultural theories.What I came up with is that the supportive signs are very helpful in preschools, but it requires a lot from the one doing it.

The aim of this study was to examine how the activities of two preschools develop the language in matter of the teacher?s work of procedure. The following research questions were essential for the survey and therefore formed the basis of the examination:How do the teachers in both preschools work in a language evolving way?What significance does the environment have for the language development?Are there similarities and differences between the preschools in their language development approach?The study is based on a qualitative method, where the teachers of both preschools were interviewed with the purpose of obtaining information. The teacher?s statements and interviews were analyzed in relation to previous research, where the theories of different writers form the base of the theoretical connection to the study.The teachers view in developing the language regarding to their aspirations in measuring the language an important position in their operation, can be portraied as the conclusions of this study.

The purpose of our study is to see how an organization, and also a administrative authority, communicates by using social media. The organization in this case is the Swedish Police, because of their paradoxical problem with confidentiality versus openness and transparency. The Police has over a hundred Facebook-accounts, where they try to have a open dialogue with their publics without breaking the law of secrecy. Our general purpose of the study is also to see what the pros and cons are of having a own media channel, instead of the traditional media and their often anticipation twists.The result of the study showed that the three different police precincts, which we investigated in our essay, are working in three different ways. The gap may affect their overall reputation and trust gained by their publics.

Within the field of welfare research, few people take into account both the aspect of gender and class. Thetraditional class-oriented research has a one-dimensional perspective on gender and the feminist welfare researchrarely carry out large comparative studies. A multi-dimensional perspective on the construction ofgender and class would benefit from both the feminist and class welfare-oriented research, and contribute toincreasing the knowledge about the individual's experience and attitudes to work and work time. The aim ofthis paper is to examine the correlation of the intersectional relationship between sex / gender position andclass position with the attitudes and motives for working time reduction. Especially in, (1) the value in work,and (2) the attitude to a high number of working hours, as well as (3) its combined effect on the conflict betweenwork and family.

Eight out of ten Swedes has once in a while pain in the back, neck or shoulders. This often depends on inactivity and monotonous work under a long time. Pain affects us mentally since the body and mind affect each other, which can lead to an evil circle of pain and depression. A typical imbalance in an office worker with the arms in front of the body while working is that the muscles on the front of the trunk will be shortened, since they never work with their full length and become strong because of the constant use. On the other hand, the muscles on the back of the trunk will be weakened and elongated, since they are working in an extended and static position.

The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

The concept of art infusion has become more and more used in the field of marketing and product advertising, and the phenomenon has been subject to research. The purpose of this paper is to study how the perception of an office environment is influenced by different kinds of art settings. The study is made as a survey in which the respondents have been exposed to working environments, only differentiated by the existence of different kinds of art or non-existence of art in the presentation. There are many conclusions to draw from the study, the most important is that the presence of art gives positive spillover effects on the surrounding environment..

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