How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

Denna uppsats har underso?kt hur tre globala nyhetskanaler, Al Jazeera English, CNN international och Russia Today English rapporterar om den pa?sta?dda gasattacken i Syrien den 21:a augusti 2013. Syftet var att underso?ka och identifiera vilka frames som respektive kanal anva?nder sig av samt hur de behandlar uppsatsens tre fra?gesta?llningar, A) Vad har ha?nt? B) Vem a?r ansvarig? och C) Hur bo?r man agera?. Studien har utga?tt ifra?n tidigare forskning och teorier om begreppet framing och dess olika variationer sa? som generic/issue specific, visual framing etc.

This essay is about the massive Iranian aid to Hezbollah and the Saudi Arabian, likewise, towards the Taliban. The main view is that the two countries aid respective aid to Hezbollah and the Taliban is/were not a gesture of goodwill but rather an economic method of getting influence and controlling the receiver. This view that is based on a theory called; economic statecraft. The economic statecraft theory is used in this paper to investigate why Iran?s influence towards Hezbollah has been successful while the Saudis ambitions with the Taliban have failed.

This study was performed to investigate the possibility to use ultrasonography as a diagnostic tool for sub-clinical mastitis in dairy cows. Five cows with high cell counts, and four cows with low cell counts were selected as cases and controls, respectively, and their udders examined with ultrasound during a 5 week period. The image of the udders of cows with high cell counts exhibited small, hyper-echoic, rounded foci, approximately 1 cm in diameter, near the milk cisterns and the base of the teats. These changes were not found consistently in all cows with high cell count, however. Ultrasonography may be a valuable complementary tool in the diagnosis of sub-clinical mastitis in dairy cow, but more cases need to be monitored before its full value can be ascertained..

This essay discusses the Nordic region Bohuslän the decade after it became "Swedish" in 1658, during what I call the region's "transition period". The wide cause of the study is to show how the traditional understanding of this state shift (and of state shifts in general) need to be problemized and understood in the light of the state conditions of Early Modern Europe. By examine court protocols from the local-court of Orust and Tjörn (one of five local courts in contemporary Bohuslän) and the local noble's writings to the Swedish parliament, a tricky mixture of references to different territories gets observed and analyzed.To approach the difficult identity problems, I have assistance in Peter Sahlins' conclusions from his study of the French-Spanish borderland during the same period. Especially helpful are his identity schemes by which he (inspired by the Norwegian anthropologist Fredrik Barth) supposes that each identity originates from a counter-identity. This study ends up in an attempt to reconstruct the landscape of identities and counter-identities found in the sources, according to professor Sahlins' schemes.

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.

Following essay examines the social and cultural patterns of southern rural Sweden between the years 1838-1845. The study is based on records from trials held by the district court of the district Norra Möre, which provides an insight to the everyday life in rural local community. Emphasis is put on exclusion and inclusion: the basis for community, codes for inclusion and exclusion, meaningful attributes, social and cultural capital etc. Questions concerning gender are raised as well as intents to discover whether modern ideas contrast early-modern, especially considering the process of individualization. Results show that concepts of confidence and trust were extremely valuable and possessed significant meanings.  Confidence, which established itself on virtuous and honest life, created the framework for most aspects of social society: for example credibility inside and outside of court, maintenance of friendship and company, capacity of upholding a working life. Forfeit of trust, through extensive dissolute, mischievous and ill-considered way of life meant exclusion from the community and great vulnerability.

The use of Web applications is a growing area. While the possibilities and functionalities are increasing, so is the complexity of them, together with the threats against them because the complexity also opens up the application to vulnerabilities. It is therefore important for developers to know how a web application can be developed with security in mind.This study?s intention has been to create an introductory documentation of what kind of techniques that exists which can produce higher security, which methods there can be within the development process and what to think about when programming secure web applications. In this paper we have investigated how theoretical manuals in the IT security department handles that area, and interviewed two developers from two different companies to see how they use security in their web applications.The study has an exploratory technical perspective and does not explain how to practically use and interconnecting different security-enhancing technologies, but is more suppose to give a first glance at what is available and sow a seed for those interested to continue reading further about the subject.

ABSTRACTExamensarbete inom lärarutbildningenTitel: ?Spänningen är vår värsta fiende? ? en kvalitativ studie om hur klarinett- och saxofonlärare arbetar med ergonomi.Title in English: ?The tension is our greatest obstacle? -  a quality study in how clarinet and saxophone teachers handles ergonomics.Författare: Martin Bondeson och Thomas Haglund.Termin: Ht 2013.Kursansvarig institution: Musikhögskola, Örebro universitet.Handledare: Johanna Österling Brunström.Examinator:Christer Bouij..

Websites are often developed by small businesses, organizations or individuals which may lead to that the testing gets left behind; the focus is on getting a finished product that can be deployed as quickly and as cheaply as possible.Functional testing is important also for websites and a variety of aids exist. With the right tools and methods the development work is facilitated, and it leads to products with fewer faults.This report shows in the form of a case study how an appropriate tool for functional testing can be selected and how it can be used within development of a website. An analysis of the tools available is reported and JSystem is selected as the most appropriate for this case.It turned out that JSystem could not be used fully as intended in terms of deployment, but a well-functioning alternative solution was developed.A number of test cases were created without any unsolvable problems and JSystem performed well. In JSystem test cases in Java are created in Java, which gives a high flexibility..

This is an essay about journalism and the ethical norms of journalism. Four famous cases have been analyzed; Watergate, News of the World, Joy Rahman and Bill Clinton. When analyzing we used the theories of Denis McQuail and the ethical guidelines of the Swedish Journalist Association. We have also used the ideas of utilitarianism to analyze the chosen cases.We aimed to analyze the roles of the journalists involved and found that the ethical norms are customizable to each and every case. In the Watergate-case the journalists act somewhat in contrast to the ethical guidelines but do so in order to favor the public, which makes it approvable.

Barn och ungdomar ägnar idag en betydande del av sin fritid till datoranvändning. I denna uppsats har vi valt att undersöka datoranvändningens eventuella effekter på ungdomarnas betyg i språk. Uppsatsens syfte är att undersöka om man kan se samband mellan, dvs. positiva eller negativa effekter på, betygen i engelska hos elever i år 9 och deras datoranvändning utanför skoltid. Utifrån detta har vi även undersökt vilken typ av datoranvändning som har dessa effekter, hur lång tid framför datorn som motsvarar dessa resultat, samt om det finns skillnader mellan flickors och pojkars datoranvändning och deras mätbara språkkunskaper.

This theises focus on how a ideal parentship can be reproduced and established in an organization that is incorporated in the familycourt, provided by the social institution. The organization provides help for parents and children during and after a divorce or separation, the organization also provides help for families where violence has occured or in cases when parent and child doesn´t know one another. When a custodial dispute arise´s and one of the two is granted soul costody of the child, the guardian in most cases is the mother. Therefor this organization mostly handels fathers and their children. The study shows that gender, class and possesing of the right will are the three main aspects that have an effect on who ends up at the organization.

In this thesis the subject innovation and the change of meaning is in focus. The purpose of the study is to present a new dimension of innovation as a change of meaning together with the cases we?ve studied. It is discussed throughout the article if theories of perception and association can affect the organization and its ability to create meaning-changing innovations. The industrial robotics is a market in need of, perhaps, if not other markets but of finding new ground that results in the change of meaning.

This paper discusses honour related crimes and the judicial process within the legal system in a Swedish context. The empirical base of the study is four cases, with an honour background, and we have used discourse analysis as our method. We have developed four tools for analysing the sentences with which we observed aspects such as; language, the roles of victim and perpetrator that the involved can undertake, the different identities that the sentence might create and finally how the stories change when they enter the legal context. We connect our results to our theoretic backgrounds such as Kolfjord who discusses the legalization of conflicts, the holistic and individual perspective, the legal system as a theoretic background and finally the UN:s definition of honour crimes. These four theoretic perspectives have helped analyse the empiric base.