A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Twitching is frequently used in horse management because of its sedating and pain-relieving effects. In this study, the effects on the horse?s nervous system by twitching were investigated by thermography of the skin temperature. The temperature is regulated by the sympathetic nervous system through postganglionic sfincters at the capillaries of the skin. The effects on the endocrine activity have also been studied by the measuring of ACTH and cortisol in blood plasma.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

This is a study of some risk factors for Diabetes Mellitus (DM) in dogs. As a pilot study it is meant to give information to be used in a planned later, larger and better controlled study. The present study hypothesized that suboptimal feeding (high percentage of homemade and table foods), lack of activity and overweight contribute to the risk of DM. Twenty consecutive dogs diagnosed with DM at the Veterinary University Clinic in Uppsala between 2000 ? 2003 were chosen as the experimental group.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Objective: To study the evidence on physical activity (PA) as an effective preventive strategy for depression.Methods: A search of electronic databases was performed for articles between 2007 and 2012, both original research and review articles, concerning the link between PA and depression on children, youth and adults. Three reviews, five longitudinal and two cross sectional studies were included.Results:  PA reduced the likelihood of depression in many studies and a sedentary or inactive lifestyle increased the risks for mental health symptoms such as depression. One study showed that low PA in childhood increased the odds of depression as an adult and other studies on teenagers saw a connection and mediation between PA and self-esteem whereas physical fitness showed no mediating effect. Many of the studies and reviews point out the insecurity regarding the dose-response association and the difficulties in defining causality.Conclusion: PA might have a preventive effect on depression. Some evidence exist to support that PA in childhood prevents depression in adults.

This master?s thesis will try to describe the beginning and development towards a modern public library of the town library in Karlskrona between 1906 and 1959. The specific years refers to the year the library was established and the year it moved to the new library building in the centre of Karlskrona. The aim of the thesis has been to do this historical description and to look at the course from the perspective of the national policies and development for the Swedish modern public library. The thesis is based mainly on reports of the proceedings of the public library and other biographical documents and literature, which has been found in two local archives.

A large problem in our society is the diseases that inactivity brings to the population. The lifestyle you have in adolescence is often the same that you have in adulthood. Because of this, prevention should start in youth. The aim of this study was to investigate the experience that youths have of physical education and it?s influence in their spare-time activities.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.