This thesis discusses the validity of the Capital Protection Rules under the new Companies Act. The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum capital requirements, capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation. How could creditors receive better protection? What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the consequences of these changes to the shareholders, the government and the creditors. Could or should we model the Norwegian or American Judicial system in this situation? Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules. / I uppsatsen företas en ändamålsprövning av kapitalskyddsreglerna i nya aktiebolagslagen De problem som analyseras är främst: • Vilka fördelar respektive nackdelar för borgenärerna medför de regler som rör minimikapitalet, vinstutdelning, förvärv av egna aktier, minskning av aktiekapitalet, låneförbudet samt tvångslikvidation? • Hur skulle reglerna kunna ändras för att ge borgenärerna ett bättre skydd? • Vilka skulle konsekvenserna för borgenärerna, aktieägarna och staten kunna bli om kapitalskyddsreglerna ändrades för att ge borgenärerna ett bättre skydd? • Samt finns det regler i den norska eller amerikanska rättsordningen som skulle kunna tjäna som förebilder vid en ändring av de svenska kapitalskyddsreglerna? Uppsatsens innehåller bl.a. en grundläggande redogörelse av de svenska kapitalskyddsreglerna, vilka de är, hur de ser ut och motiven bakom reglerna. Vidare redogörs även för hur den EG-rättsliga regleringen på området ser ut samt för hur norsk och amerikansk kapitalskyddslagstiftning är uppbyggd.

Although research in business ethics has of late received increased attention from researchers and practitioners, little has been written on the practical effects of its implementation. The aim of the present study is, therefore, to explore the meaning and implications of business ethics from a practical perspective. To these ends, a qualitative study, mainly based on a grounded theory approach, has been carried out. The target of analysis is a corpus material derived from informants from 9 companies ranging from different sectors: 2 from the manufacturing sector, 1 company from the pharmaceutical sector and 6 companies from the financial sector. The results show that almost all the companies under consideration have set up some ethical structures for implementing their ethical practices, and lived up to the embraced ethical values in their business conduct. The results also indicate that the companies have actually responded favorably to the requirements and demands of various stakeholders. Furthermore, the emerging structures constitute the basis of a fully operative concept for organizing and implementing an ethical business conduct in organizations. This concept mainly consists of the following categories: ethics, rules, institutionalization, observing and abiding. These can all be applied separately or as a whole and as such be an instrument for measuring an organizations ethical level.

Abstract This bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules. If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies. If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable. If the rule is applicable it means that all the shareholders within the company will be taxed for dividends and capital gain with a 25 percent tax rate.

This study is about care managers, who process in the care of the elderly, regarding to needs, rules, regulations, guidelines and their freedom of space.   The purpose with this study is to understand how the care managers process out of the basis from the needs of the elderly, the municipal guidelines in relation to the caremanagers freedom of space. The study has a qualitative approach and is based on semistructured interviews with five different care managers. To analyze our interview material we have use the street-level bureaucrat theory by Lipsky and Johansson and the theoretical idea empowerment.   Before we started our research about care managers we had an understanding in that the organization had an influence in the judgment of the needs of the elderly. Now we have an understanding in that the relative to the elderly is the one who wants to affect the care manager during the judgment of needs in what effort to make.   Our study indicates that it exist insecurity regarding to the municipal guidelines, which was surprising. We thought that the guideline was something positive and a help full tool for the care managers. The result in our research points out that the guidelines makes insecurity instead of comfort. Our study shows that the care managers are contradictory regarding to their freedom of space. In the other hand they consider that their freedom of space is positive, but on the other hand when the municipal guidelines don´t work, they become worried and insecure. It´s the none working municipal guidelines who gives the care managers a huge freedom of space. Which leads to that the care managers is afraid of doing misjudgments.   Our result don´t distinguish from other studies made in this subject area.

Pupil achievement and behaviour in schools was earlier seen as given by socioeconomic and biological factors. But since the late 1970s the school effectiveness research has come to give school factors a much greater role for pupils’ attainments. Research has shown that schools´ pedagogical and social climate, which is to be seen as a complex product of deeply felt values and norms held by school principals and teachers and developed through practical actions, can explain variations in effectiveness between schools. Effectiveness is here to be seen as a higher mean cognitive and non cognitive student outcome than is expected with regard to initial attainment or family background. In this context all schools can be effective. The purpose of this dissertation is to study the pedagogical and the social climate in two secondary schools in order to answer the question of how the climate can describe their conditions for future evolvement in effectiveness. The method of data collection is qualitative enquiries and has been conducted through interviews with principals, teachers and pupils. Our two schools are based in the same council and have a similar intake of pupils. The results derived from the study show that one school has a better pedagogical and social climate than the other which at the same time gives it greater conditions for future effectiveness.

The aim of this study is to investigate rules and teachers´ expectations that are described by teachers and documents, what sort of pupils´ disorder that teachers put their attention to, in what way teachers´ are correcting pupils´ misbehaviours as well as how female and male teachers are correcting boys and girls. The study is based on a so called Yo-yo fieldwork in three schools. Three grade seven classes were followed during three periods of the first eight months of the school year 2003-2004. In sum 49 teachers and 74 pupils were observed. The analysis was accomplished by means of procedures influenced by Grounded Theory. According to the results, teachers during start of the semester explain what sort of pupil behaviour they are expecting and not expecting. Teachers and school leaders also describes rules that are to be followed at each one of the schools. The analysis of misbehaviours of pupils that teachers paid attention to could be divided into four categories: disturbing ways of handling oneself, misuse of school materials, odd traits or peculiarities and lack of order in the classroom. The analysis also showed that the teachers were most disturbed by pupils talking out of turn. Teachers’ attention to pupils’ misbehaviours came out as a result of pupils spending time on their own projects during lessons. The analysis of the corrections that the 49 teachers used towards misbehaviours that they paid attention to showed that the most common strategy was appeals to behave better. It was also showed that teachers’ corrections could be divided into two categories: non-verbal signals and verbal measures. Teachers’ corrections were meant to direct the pupils back to work, make the pupils follow collegial agreements and make the pupils show respect for their teacher. According to whether or not pupils´ as well as teachers´ sex mattered I found that both female and male teachers found boys as most disturbing and therefore boys were corrected most often. The results are finally discussed in relation to other research and according to the social psychological, the praxis and the teacher perspective that were used in the study. / Syftet med denna studie är att studera regler och förväntningar som förmedlades av lärare och dokument, vilka elevbeteende som uppmärksammades som störande, hur lärarna korrigerade beteenden som uppmärksammats som störande och eventuella skillnader mellan kvinnliga och manliga lärares uppmärksamhet och korrigeringar av flickor och pojkar. En Yo-yo fältstudie har genomförts på tre skolor. Tre skolår 7 klasser följdes under tre perioder under de åtta första månaderna av läsåret 2003-2004. Sammanlagt observerades 49 lärare och 74 elever. Analysen genomfördes genom procedurer inspirerade av Grounded Theory. Enligt resultatet förklarar lärare vid terminsstart vilka elevbeteenden som är önskvärda och inte önskvärda. Lärare och skolledare förklarar också vilka regler som gäller på de olika skolorna. Analysen av störande beteenden visar att lärare riktar mest uppmärksamhet mot elevers otillåtna prat. Lärarnas uppmärksamhet mot störande beteende kunde delas upp i fyra kategorier: störande aktivitet, störande artefakt, störande egenhet och störande oordning. Orsaken till att lärarna stördes var att eleverna genom fokus på egna projekt kom att avskärma sig från det sociala sammanhanget. Analysen av lärarnas korrigeringar visar att de 49 lärarnas vanligast förekommande korrigering var uppmaningar. Lärarnas korrigeringar av uppmärksammat störande beteende kunde vidare delas upp i två kategorier: icke-verbala eller verbala åtgärder. Lärarnas korrigeringar avsåg att återföra elever till arbetet, att få dem att följa kollegiala överenskommelser eller att få dem att visa respekt för läraren. Sambandet mellan elevernas och lärarnas kön visade att pojkar uppmärksammades som mest störande och följaktligen också korrigerades mest. Resultaten diskuteras avslutningsvis i ljuset av annan forskning i relation till de lärar-, socialpsykologiska och praxisnära perspektiven som använts för studien.

The aim of the present study is to examine the source and characteristics of the classroom rules adopted by kindergarten teachers and to identify the difficulties confronted in the process of establishing and implementing classroom rules. In addition to this / in the current study, the possible effects of teaching experience on the practices of kindergarten teachers regarding classroom rules were also examined. The data of this study were collected through the survey developed by G&uuml / nay (2005). The instrument was adapted by the researcher in order to use it with kindergarten teachers. Reliability and validity checks of the adapted scale were conducted and a pilot study was constructed before using the instrument in the actual study. The data collected in the study were analyzed through the use of a statistical analysis program. The participants of the current study consisted of 231 in-service kindergarten teachers working in both public and private schools in Ankara with children between the ages of 4 to 6. Descriptive results of the present study illustrated that the main source of the classroom rules implemented in kindergarten indicated both &ldquo / teachers and students&rdquo / . In relation to the characteristics of the classroom rules / it was found that kindergarten teachers mainly establish rules which are positively stated and which are related to &ldquo / not harming friends&rdquo / . Kindergarten teachers did not report any difficulties when establishing classroom rules but rather they reported some difficulties that result from the families when implementing classroom rules. Finally / the results of the MANOVA analysis indicated that there is not a mean difference between less and more experienced teachers in relation to classroom rules practices.

The irrigation organizations have been organized in Taiwan for more than 400 years and set the foundation of Taiwan¡¦s agricultural development. This dissertation analyzes the 17 Taiwan irrigation associations¡¦ financial statements and discusses how the members of advisory board of irrigations associations interact with resources, rules and communication from the agency theory. The conclusions in the dissertation are as follows: 1.The type of city irrigation associations sold their useless assets and got the money to maintain and operate the associations. The type of country and fragmentary irrigation associations still irrigate the farms, but they have no unused assets to sell. The finance of these two types irrigation associations are not so sufficient, they should take actions to improve their finance by themselves or by the government. 2.Those factors as the levels of educations, the vocation, the types of associations-attending, the number of the types of associations-attending, the major cadres in the associations, the time to be a member of irrigation association, and be a politician or not, will influence with the members of advisory board of irrigations associations to communicate with members, know about the rules, constitute the irrigation association, and make the commitments to the associations. 3.The members of advisory board of different types of irrigation associations have different attitudes toward the constitutions of irrigation associations and the commitment of organizations. Especially the members of advisory board in the type of fragmentary irrigation associations, they are more concerned about the constitution of the irrigation associations, and the commitments of organizations are stronger. The suggestions have been addressed as follows: 1.The government should set up a system to monitor the finance of the irrigation associations. 2.The government should bring the new thoughts of business management to the irrigation associations. 3.The irrigation associations should operate more diversely. 4.The government should subsidize farming. 5.The government should support the irrigation associations to enlarge the irrigation areas.

This thesis consists of four papers, of which paper 1 and 4 are co-written with Mikael Bask. Paper [1] implements chartists trading in a sticky-price monetary model for determining the exchange rate. It is demonstrated that chartists cause the exchange rate to "overshoot the overshooting equilibrium" of a sticky-price monetary model. Chartists base their trading on a short-long moving average. The importance of technical trading depends inversely on the time horizon in currency trade. The exchange rate's perfect foresight path near long-run equilibrium is derived and it is demonstrated that the shorter the time horizon, the greater the exchange rate overshooting. The aim of Paper [2] is to see how the dynamics of the basic target zone model changes when chartists and fundamentalists are introduced. Chartists use technical trading and the relative importance of technical and fundamental analyses depend on the time horizon in currency trade. The model also includes realignment expectations, which increase with the weight of chartists. The introduction of chartists may significantly reduce and reverse, the so-called "honeymoon effect" of a fully credible target zone. Further, chartists may cause the correlation between the exchange rate and the instantaneous interest rate differential to become either positive or negative. Using a chartist-fundamentalist set-up, Paper [3] derives the effects on the current exchange rate of central bank intervention. Fundamentalists have rational expectations and chartists use so called support and resistance levels in their trading. This technique results in chartists having both bandwagon expectations and regressive expectations. Chartists may enhance or suppress the effect of intervention depending on their expectations. The results indicate that a chartist channel exists. The aim of Paper [4] is threefold; (i) to investigate if there is a unique rational expectations equilibrium (REE) in a new Keynesian macroeconomic model augmented with technical trading, (ii), to investigate if the unique REE is adaptively learnable and, (iii), to investigate if this unique and adaptively learnable REE is desirable in an inflation rate targeting regime. The monetary authority is using a Taylor rule when setting the interest rate. A main conclusion is that a robust Taylor rule implies that the monetary authority should increase (decrease) the interest rate when the CPI inflation rate increases (decreases) and when the currency gets stronger (weaker).

This thesis is on the fatigue assessment of cast components with special attention to defects. The primary material in view is nodular cast iron, but also cast steel is considered. However, the fatigue behaviour is in principle valid for general use on other cast metals.The first two papers is about general cast material behaviour in fatigue loading. The materials considered are a high strength alloyed cast steel and a medium strength nodular cast iron. It is concluded that cast defects is the main fatigue initiation cause and it is only in exception that the fatigue life is not ruled by fracture mechanics. The third paper is a fracture mechanics evaluation of a nodular iron cast sleeve. The analysis of the component is based on crack initiation from cast defects and low-cycle fatigue. Fracture mechanics material parameters for Paris law, c and m, are extracted for the materials considered. In paper D design quality rules for nodular cast iron based on the Swedish standard SS 11 40 60 is presented. The quality rules regard cast defects in fatigue assessments and facilitate defect-based component design. In paper E, a finite element tool that is capable to predict and calculate 3D crack propagation for embedded cracks and defects is presented. The tool is an add-on for ANSYS finite element program. In paper F, closure equations for nodular cast iron are proposed in parallel to refined fracture mechanics material data. The paper includes crack propagation at different load ratios and in different microstructures.Summarized, the thesis composes a further development of the fatigue assessment of cast components. The central role of defects in fatigue is clarified and tools are provided for fracture mechanics evaluations of defects as well as for defect based design. The quality rules are also fit for application in manufacturing and for acceptance tests, hence covering the span from design to complete product. / QC 20100712 / Gjutdesign