Skatte- och sysselsättningseffekter till följd av ett större idrottsevenemang : Förväntade effekter på regionens näringsliv till följd av ett kommande Skid VM i Falun 2015

Syfte: Att mäta turisternas konsumtion i samband med ett större idrottsevenemang samt att beräkna skatte- och sysselsättningseffekter till följd av denna under Skid-VM i Falun år 2015. Metod: Turisternas konsumtion har i denna studie mätts genom att ett urval av besökarna på Skidspelen 2013 fört dagbok över sin konsumtion. Vi har även använt sekundärdata i form av en konsumtionsundersökning som är genomförd under Svenska Skidspelen 2012 samt uppgifter från en rapport författad av HUI Research AB. Slutsats: Tre olika scenarion har använts för att beräkna skatte och sysselsättningseffekter. Ett lågt scenario där vi räknar med 140 000 sålda endagsbiljetter vilket är samma antal som Skid- VM i Falun 1993. Ett medelhögt där vi räknar med 200 000 sålda endagsbiljetter vilket är vad arrangören förväntar sig samt slutligen ett högt scenario med 270 000 sålda endagsbiljetter vilket är vad som såldes under Skid-VM i Oslo 2011. Beroende på valt scenario kommer turisternas totala konsumtion i regionen att uppgå till mellan 147 och 197 miljoner kronor. Denna omsättningsökning uppskattas leda till att mellan 85 och 111 arbetstillfällen skapas i regionen på kort sikt. Summan av samtliga skatter och avgifter uppgår till mellan 27 och 36 miljoner kronor.

Förståelse, bedömningar och hjälpinsatser : Socialarbetares arbete med män som våldsoffer

This report outlines the background to, and presents the results from the Crime Victim Compensation and Support Authority funded project "Social Workers' understanding of men as victims of crime". The project aimed at describing and analyzing how social workers understand and work with male victims of violence. More precisely, the research has focused on how social workers describe men's vulnerability and how they understand men's needs for assistance, what assistance that is provided and the way the constellations of perpetrators and victims of different gender and contexts in which the violence occurs in affect the understanding of male victims of violence. The study has also been devoted to the question of whether the Support Centers for young crime victims in Sweden provide different types of and different amount of help to young men and women afflicted of violence. The project was conducted in three substudies. The results from substudy 1 show that more young men than women seek support from the Support centers studied. Men predominate in number of cases and in the different categories of crime. The results also show that young men on average receive less assistance over a shorter average duration than young women. This applies irrespective of the category of offense that the vulnerability applies to. Furthermore, the young men, compared to the women, proportionally receive fewer interventions characterized as support and a greater proportion of interventions in the form of information. The results also show that the young men are referred on for further action to a lesser extent than is the case for women. The results from substudy 2 show that social workers tend to focus on whether, and to what extent, young men who are victims of violence themselves have behaved provocatively before the violence incident and if they have put themselves in a social situation that could be interpreted as having contributed to an escalation of the violence they have been subjected to. The results from substudy 2 also show that social workers talk about the men as active in the violent situations they have been involved in and dwell on the extent to which the young men's own actions have contributed to the violence. The results also show that young men who are victims of violence are described as "reluctant" victims who are trying to cope with their situation on their own without the involvement of professional or other helper. The young men are also described as reluctant to talk about their feelings. The results of substudy 3 show that social workers believe that young men, when they become victims of violence, risks losing their sense of autonomy, initiative and decisiveness, that is, attributes that are often linked to the dominating cultural image of masculinity. Furthermore, the results show that social workers estimate that men's practicing of their masculinity, but also the response that men who are traumatized get from society, creates difficulties for them to get help. The results from substudy 3 also shows that attributes and actions that can be connected to the masculinity of young men's, as well as a lack of such attributes and actions are considered to be adequate explanations for the violence the men has suffered. When it comes to violence in public places it is the masculinity that explains the violence and its escalation. When it comes to domestic violence it is the lack of expected male attributes and actions that are used as explanations for the violence that have occurred. The discussion is devoted to the question of how the results should be understood based on the concepts of self-performance, interpretation, negotiation and categorizations, and the consequences the results obtained should have for gender sensitive social work given to abused men.

Om lärarskapets moraliska dimension : ett perspektiv och en studie av lärarstuderandes nätbaserade seminariesamtal

In this dissertation, an educational perspective called the moral dimension of teaching is developed. The work includes a theoretically informed discussion from a pragmatist point of view in which the concept of pedagogical rhythm is introduced. The concept captures the need for teachers to regularly shift their intentions and occasionally act in contradictory ways as a consequence of the moral which emerges from interaction in pedagogical situations. Using this perspective, criteria are developed for the characteristics of discussions of the work of teachers, which are desirable in order for students in pre-service teacher education to have opportunities to develop their teachership. Secondly, the educational perspective as it is conceptualised serves as a theoretical framework for a study of discussions taking place in net-based seminars among students in teacher education. The study consists of 14 recorded seminars in which discussions of the work of teachers are analysed in terms of content and direction for reflection. The result of the analysis is a construction of four different focal points for processes of making judgements: existential, performative, critical and professional. Mainly the performative, and to some extent the critical, focal points appear to be supported by the net-based environment, although potential for the professional focal point is found when available tools in net-based settings are used in deliberate ways. Finally, based on these four focal points, possible future predispositions among student teachers are deliberated. Student teachers’ future opportunities to develop a moral and epistemological authority are discussed, as well as teachers’ general opportunities to exercise professional responsibility. The conclusion emphasises that a perspective such as the one developed in the dissertation is important, as it creates an understanding for the need to educate student teachers to exercise a form of responsibility that goes beyond being accountable to society.

Determinants of Capital Structure of Swedish limited companies : Testing Trade-off Theory Against Pecking Order Theory

Research question- This thesis investigates the determinants of capital structure of the Swedish companies. In order to do so, the two dominant theories of the corporate structure are studied and their assumptions are tested. Thus, the study researches which one of the two theories is more appealing for the Swedish market. Methodology-The study follows a purely quantitative study, by conducting an econometric analysis. The data are collected from a secondary source and more particularly the "Retriever" database, which contains financial data of the Swedish companies. Findings- The findings indicate that the determinants of the corporate structure for the Swedish market do not differ from other studies which have been conducted in other countries. However, there is a difference when it comes to tax and non-tax shields. The results suggest that in most cases the Pecking Order Theory appears to be more representative for the Swedish market, since most of the coefficient appear to be in favour of it. Moreover, the significance of the effect of the industry for the financial leverage is confirmed.