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Skattelättnadsregeln för medlemmar i oäkta bostadsföretag, som togs bort från och med inkomståret 2016, innebar att de kunde göra ett avdrag på den beskattningsbara bostadsförmånen. I och med borttagandet av denna regel påverkas cirka 5000 privatpersoner av en högre utgift för sitt boende. Att en bostadsrättsförening klassas som ett oäkta bostadsföretag beror ofta på att de har en stor andel lokalUp until recently, members of co-operative housing associations with a high income deriving from non-housing activities could benefit from a tax exemption rule. This rule was last applied in 2015 and meant that a deduction could be made for the taxable housing benefit. With the removal of this rule approximately 5,000 private individuals are affected by a higher cost for their accommodation. When

Research Question: How does international knowledge and its sources impact the strategic entrepreneurship of internationalized Swedish SMEs? Methodology: A qualitative research of Swedish SMEs, where the research was predominantly cross-sectional in nature. 17 firms were investigated and semi-structured interviews were the primary source of data. The data was analyzed in an inductive matter. TheResearch Question: How does international knowledge and its sources impact the strategic entrepreneurship of internationalized Swedish SMEs? Methodology: A qualitative research of Swedish SMEs, where the research was predominantly cross-sectional in nature. 17 firms were investigated and semi-structured interviews were the primary source of data. The data was analyzed in an inductive matter. The

The use of factor-augmented vector autoregression (FAVAR) models has become increasingly popular in the literature of empirical macroeconomics. This paper sheds light on the different factor estimation methods that are available to researchers. More specifically, this paper examines the widely used principal component method but also the computationally simpler common correlated effects method as

Title: What is all the fuzz about? A FMCG brand portfolio case study of formalisation in the Front End of Innovation. Date of the seminar: 23 May 2017 Course: ENTN39 Master ́s Corporate Entrepreneurship and Innovation Internship and degree project (Master ́s thesis 15 ECTS) Authors: Mink Kempen and My Magnusson Supervisor: Joakim Winborg Examiner: Ass. Professor Sotaro Shibayama Keywords: De

Väntetiders förmåga att ge upphov till rättvisare fördelning av vårdjänster är vida diskuterat. Denna uppsats analyserar väntetider genom tre rättviseteorier: Utilitarianism, egalitarianism och maximin. Uppsatsen visar att analys av väntetider förbättras genom en mer uttryclig rättvisedimension. Principerna kopplas sedan till faktiska väntetider i Sverige 2011-2017. Trots en del brister i den kvanObjectives: There is growing concern regarding waiting times in health care as a mechanism to improve fairness in health services. This essay addresses the issue by evaluating fairness defined by justice theories. Based on this discussion, the essay then investigates whether actual waiting times are consistent with ethical principles. Theory: The theories of justice discussed are utilitarianism, e

While public sector commonly works with system and civic integration, non-profit sector works with social integration. By doing a case study on Stockholm’s and Malmö’s municipalities, this thesis investigates how Voluntary Sector Organisation Public Partnerships (VSOPP) have influenced their labour market administrations’ views on integration. VSOPPs are partnerships between public and non-profit

The purpose of this research is to extend the theory of humor research and add a new nuance to humor theory. Additionally, the study intends to measure the effect different humorous content types have on ad likability and purchase intention, as well as the relationship between the two. A mixed method approach was applied, conducting focus groups and questionnaires in order to study and understand

This study has given insight to the phenomenon of collaborations between high fashion brands and streetwear brands within the fashion discourse. The study uses journalistic texts from popular online streetwear magazines as empirical material in order to perform a critical discourse analysis on the sub-discourses of high fashion and streetwear. By looking at this phenomenon through the lens of pers

För att uppnå nationella klimat- och miljömål måste den förnybara elproduktionen i Sverige öka inom de närmaste decennierna. Det svenska elcertifikatsystemet är ett marknadsbaserat finansiellt stödsystem med målet att skapa incitament till en ökad förnybar elproduktion. Uppsatsen syftar till att förmedla en överblick av elcertifikatsystemet som är reglerat genom lagen (2011:1200) om elcertifikat. In order to achieve the national climate and environmental objectives, the renewable energy production in Sweden must increase within the next few decades. The Swedish green certificate system (Sw: elcertifikatsystemet) is a market-based financial support system aimed at creating incentives for increased renewable energy production. The purpose of this thesis is to present an overview of the elect

Postoperative nausea and vomiting (PONV) är en vanlig komplikation efter anestesi och operation.. Förutom obehag för den drabbade är det negativt hälsoekonomiskt. I riktlinjerna som European Society of Anaesthesiology (ESA) utfärdat står skrivet att kolhydratrik dryck som intas upp till två timmar preoperativt ökar välbefinnandet hos patienten. Syftet med denna studie var att granska och sammanfat

Using the most recent data from 1996 to 2016, I examine the more current relationship between housing wealth and private consumption. I extend the Life-Cycle Hypothesis and separate wealth into housing wealth from financial wealth. The main method em-ployed is the Engle-Granger two-step method. Combined with the use of quarterly data, the method allows investigation of the long-term and short-term

Research Questions: within the context of an Explorative Interactive Coupled Open Innovation Collaboration: How can the managerial practices affect the collaboration status leading to collaborative inertia? and How can the concept of goal congruence be understood as an antecedent for collaborative inertia? Methodology: The research was conducted as a qualitative case study of an explorative inter

Moral distress in nursing is a widely-acknowledged phenomenon that has been linked to decreased patient care, burnouts and job turnover. Thereby, it is often described by quantitative studies which lack insights in feelings and perceptions of affected nurses. Our thesis approached the phenomenon differently by interpreting narratives. These were identified through a qualitative study in cooperatio

The aim of the study was to describe the relationship between problematic internet use and psychological wellbeing among upper high school students in Sweden. In addition, potential gender differences with regard to problematic internet use was described. Finally, the present study explored potential differences between students categorized as “ Average internet users” 127 (65%), “Risk internet us

This thesis investigates credit risk management in Nordic commercial banks and its effect on profitability. Two determinants of credit risk are chosen according to relevant literature, namely loan loss provision ratio and capital adequacy ratio. Thirteen banks in total are then investigated across the 16 year time frame from 2000-2015. The results seek to address two essential questions. Firstly,