The goal of this paper is to examine whether the introduction of a qualifying day in the use of sick insurance in the Swedish welfare system resulted in an increase in the use of parental benefits as substitute to avoid the qualifying day. We believe that this could be the case because of the higher gain from the welfare system. We use OLS to perform a linear regression from a data set from the data base LINDA during 1991-1996. The results in this paper are that there is a significant increase in the parental benefit after the reform although there is a negative trend for parental benefit during the examined period..

For today's young adults, the experience of being in the age period 18-30 years is, compared with previous generations, quite different. There is more room for exploring and experimenting when lifestyles and life-choices are no longer predetermined, and most things are possible for today's young people. The object of this thesis is to examine young people2019s experiences in the transition from youth to adulthood and to illuminate those experiences and difficulties that take place during this period. In the study, qualitative interviews were used in four focus groups, divided up in two age categories. The results reveal that the feeling of being an adult arises in the latter part of the period, and that variations between individuals are readily apparent.

This paper attempts to study the Swedish tariffs during the interwar period in order to asses the level of protectionism in Swedish tariff policy during the period. It is foremost the nominal tariffs that are studied, however an estimate of the effective rate of protection of the tariffs is also calculated for a number of goods. In order to asses the level of protectionism, the Swedish tariffs are also compared with Finnish tariff levels during the interwar period.The sample of Swedish tariffs that have been studied in this paper include the fifteen most important kinds of import goods and the fifteen most important kinds of export goods. The nominal tariff of each kind of goods have been weighted by their share of the total import value.The Swedish specific tariffs did not change much during the interwar period except for a few goods such as petroleum, coffee and automobiles. The fluctuation in nominal tariffs were in most cases the result of the steep fall in prices during the period.

The aim for this bachelor thesis is to find an answer for the placement of Migration and Vendel period graves on preexisting house constructions in Sweden. The reason behind these graves being built on their respective places will be analyzed, discussed and compared with similar finds in Scandinavia, where a wide contact net had been established during this time. Different kinds of social and religious meanings and functions with the grave mounds will also be taken into consideration during the discussion and analysis. The actual findings in the graves will be not be a part of this thesis, as the aim is to focus more on the grave itself as a cultural and social symbol for the people, and the values it had, during the time period it was built..

Pairs trading is a relatively new trading strategy, the strategy has only been used during a couple of decades. A study made on the American stock market has shown that the strat-egy has generated a positive result. The purpose of this thesis is to investigate if pairs trad-ing has been able to create a positive result on the Swedish stock market during the time period of 1995-2004.The data required for this thesis was collected from Stockholm stock exchange and is ad-justed for splits and issues.The pairs trading strategy involves two stages ? identification of pairs and trading signals. The pairs were identified during a period of 12 months.

Rättsutvecklingen går ständigt framåt och reglerna om fåmansföretag har ändrats successivt under åren. Innebo?rden av begreppet samma eller likartad verksamhet framgår inte tydligt av lagtexten eller förarbetena. Tolkningen av 57 kap. 4§ IL har därmed blivit föremål för prövning i ett flertal rättsfall av domstolen.Den 16 november 2012 fastställde HFD ett antal förhandsbesked från SRN.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

In modern dairy production the milking frequency is increased in some herds due to introducing of automatic milking systems or the farmers decision to milk high producing dairy cows more than two times a day. With more frequent milkings the milk yield increases while the content of fat and protein decreases. However, how the composition of protein is influenced is not fully evaluated. The purpose of this study was therefore to see if a higher milking frequency had any impact on the milk production and especially on the protein composition. This study was conducted as a half udder experiment.

The aim of this thesis is to examine how mirrors were hung and used in decorating a room during the gustavian period (1770-1810) and the functionalistic period (1930-1939) in Sweden. I have compared the two styles and the way of decorating with mirrors. Based on the comparison I deduced the differences and similarities. The material which the thesis is based on are three drawings and one painting depicting four gustavian rooms containing mirrors. To illustrate the functionalistic period I used four photos from the catalogue from the Stockholm exhibition in 1930.

This paper deals with hill-forts located on and directly south of Selaön, in the center of Mälardalen, Södermanland, dated to the late roman period and the migration period. Of special interest is differences and similarities between the forts when it comes to their morphology and the hills where they were built. Furthermore, their landscape has been examined and I have tried to put the hill-forts in relation to any iron age settlements..

The purpose of this dissertation is to examine the occurrence of Scandinavia in the then daily English newspaper Yorkshire Herald during the First World War. The dissertation looks into what the Yorkshire Herald wrote about Scandinavia in the parts of the newspaper where the newspaper´s own opinion was given. This approach is connected to the theoretical idea that the British local and regional press was politically free during the war period. The dissertation also looks into the number of news telegrams etcetera that concerned Scandinavia during the period.The result shows that Scandinavia, both as a whole as well as the three individual countries, was mentioned about 700 times, split over about 600 telegrams and articles, during the examined period stretching from the first of August 1914 to the eleventh of November 1918. Material that gives the newspaper´s opinion regarding issues concerning Scandinavia can be found six times during the period.

The purpose of this paper is to make a qualitative content analysis. The used articles are taken from the time period 2012-11-13 until 2012-11-30 and the questions that this paper is based upon are:How do the tabloid Expressen and the morning newspaper Dagens Nyheter define and diagnose the causes and problems of the iron pipe scandal during the period 2012-11-13 until 2012-11-20?What kind of valuations and solutions does the tabloid Expressen and the morning newspaper Dagens Nyheter provide of the iron pipe scandal during the period 2012-11-13 until 2012-11-30?Does the framing of the iron pipe scandal during the period 2012-11-13 until 2012-11-30 differ between the tabloid Expressen and the morning newspaper Dagens Nyheter?The result of this paper shows that through the tabloid Expressen and the morning newspaper Dagens Nyheter way of framing the Swedish democrats during the period 2012-11-13 until 2012-11-30, the society cannot get another picture of the Swedish Democrats than that they are a right wing populist party..

I denna uppsats undersöks hur värderelevansen i nordiska förvaltningsfastighetsbolags redovisning har påverkats i och med införandet av IAS 40,och värdering till verkligt värde den första januari år 2005. Värderelevans mäts i denna studie i styrkan av samvariationen mellan redovisningsposterna eget kapital och resultat och bolagens marknadsvärde.Alla förvaltningsfastighetsbolag som har funnits listade på Nasdaq OMX Nordic small-, mid- och large cap under samtliga av undersökningsåren (2000-2013) ingår i studien. De bolag som har noterats under undersökningsperioden ingår inte i studien, inte heller de bolag som varit registrerade under hela perioden men som bytt företagsinriktning till förvaltningsfastighetsbolag under den undersökta tiden ingår i studien.Den undersökta tidsperioden delas in i tre mindre perioder. En period som representerar läget innan införandet av IAS 40 (år 2000-2004) och två perioder som representerar läget efter (år 2005-2009, år 2010-2013). Studien genomförs med hjälp av multipla regressionsanalyser där de olika perioderna skiljs åt med hjälp av dummy-variabler.Studiens resultat visar att värderelevansen har ökat mellan period 1 och period 2.

Svenska fondsparare intresserar sig alltmer för olika tillväxtmarknader. Årligen investeras sju procent av det svenska fondsparandet i Östeuropafonder, där Ryssland är den största marknaden. Denna studie syftar till att utvärdera Rysslandsfonder som är öppna för svenska småsparare med hjälp av CAPM, samt prestationsmåtten Jensens alfa, Sharpe- och Treynorkvoten. Studien omfattar 12 fonder under perioden 2007-2010 där daglig NAV-kursdata använts. Analysen är uppdelad där studien i period 1 analyserar hela perioden och i period 2 analyserar den andra halvan då 2008 års finanskris börspåverkan har minimerats.