Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Börshandlade fonder (ETF:er) blir alltmer populära som spar- och investeringsalternativ. Antalet ETF:er och variationen av dessa ökar stadigt. Denna studie ser på ETF:er likställda aktier (ur ett värdepappersperspektiv) och syftar till att applicera momentumstrategier på den amerikanska ETF-marknaden, likt Jegadeesh och Titman (1993), för att testa sambandet mellan ETF:ers kapitalvärde och riskjusterad överavkastning, estimerat genom Jensens alfa. Med utgångspunkt från Banz (1981) som visar på samband mellan investeringar i småbolagsaktier och högre riskjusterad avkastning (än motsvarande investeringar i stora bolags aktier). Testet har baserats på portföljer sammansatta på momentum- och contrarianstrategier för att utröna om en ETFs storlek på kapitalvärde är avgörande för en ETFs avkastning.

This study was conducted at a special school for children with autism and developmental disabilities. The study consists of three interviews where pedagogues have different experiences of working with children in need of special support. The aim is to get an idea of how teachers think about working with children autism, but above all to find out what methods and educational tools that are used, and why they are used to best motivate students to a rewarding education. Sense of coherence (SOC) is a central concept and a theoretical basis of the study relating to the student to create comprehensibility, manageability and meaningfulness in life. All of these three are essential for the student to find a predictable environment.From the result shows how schools and teachers use different methods and different tools, but both have a focus to help the student find motivation in the learning process.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

Question:"Does the market possess perfect information as the efficient market hypothesis says?""Is there any significant relationship between the abnormal stock return on the ex ? day and the dividend?" Purpose: The purpose of this study is to enlighten and find understanding about stock return versus dividend on the ex ? day and try to figure out if abnormal returns occur on the portfolio during dividends.Methodology:The study was based in a quantitative nature and was derived with an event study and a hypothesis testing. The authors investigated the thirty most traded shares on the Stockholm stock exchange during a period of five years (2005 ? 2009). They were analyzed during a total of nine days; the estimation window was set to sixty days.

Bakgrund: I bakgrunden framgår att formerna utbyte och kommunikation harförändrats över tiden. Fysiska butiker börjar i allt mer högre gradersättas av virtuella internetbutiker. Detta leder till att företagenförlorar det fysiska mötet med kunden.Problemformulering: Vilka faktorer är viktiga för företags långsiktiga överlevnad ochkundlojalitet när de använder internet som kommunikationsstrategi, och genom det förlorar det fysiska mötet med kunden?Syfte: Syftet med uppsatsen är att genom en hypotesprövning analysera och utvärdera formerna för utbyte som sker via internet mellan kund ochföretag.Metod: Uppsatsen utgår från en hypotetisk-deduktiv ansats. Kvantitativundersökningsmetod tillämpas i form av en kundenkät.Teorier: Uppsatsen använder följande teorier: Grundläggandekommunikationsteori, Involveringsteorin, Totalkommunikation,Värdestjärnan.Empiri: Empirin består uteslutande av primärdata från kundenkäten.Resultat: Resultatet visar att kunderna inte tycker att bank- ochtelekombranschens flytt ut på internet inte har försämrat möjlighetenför utbyte med företagen.Slutsats: De företag som lyckas skapa värde tillsammans med sina kunder viainternet, och som erbjuder en hög grad av interaktion i de nyakommunikationskanaler som skapas på internet, är de företag somkommer att nå långsiktig överlevnad..

The result of this work is a plan for the development of an 1128 m2 elderly raised garden. The purpose has been to create an overall plan covering the long-term development of the garden. The work process has covered a description of the garden of today, review of requirements, analysis of the garden sections, design of a new plan as well as starting the construction of the new garden. The plan covers a time period of a couple of years to create the new garden since the construction work is carried out during spare time with small resources available. The planning must contain review of functions such as protection from insight, eating area and compost area. Also the esthetic expression must be planned. Colors, shapes, choice of material and plants together make up the esthetic expression. It is recommended to include anything you wish to create in the garden. In a raised garden one has to overcome the step to remove trees and shrubs and think different.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

Until the beginning of the 1900:th century the paper making process was handicraft. The paper machines that have been developed since then are as impressing in size as fascinating when it comes to the technique. The process has always been improved to give a better paper for lower costs, with as short manufacture time as possible. Stratified forming has been a reality since 1830. From the beginning it was applied to board and paperboard.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

It has since long been noticed that savior figures from different religions have reminded of each other, and there are different theories trying to explain why. This study examines religions operating in the same culture, and in this case, judaism and zoroastrianism, and their influence on each other. In particular, focus is on zoroastrianism's image of the savior figure Mithra, and how this representation may have influenced the description of the Messiah in the Talmud. How are the two figures represented in the scriptures and what similarities can be identified?By a thorough content analysis the studie examines the Avesta of zoroastrianism and the Talmud from judaism.

Background: Thanks to the globalization and the EU the international trade is growing faster than ever and companies are able to change ownership across the borders of the nations. Today one can talk about global marketplace with a deeper integration of the economies of the world. The rapidly growing list of mergers of Swedish companies since the last 10 years indicates that the global companies of today is using mergers as a strategic tool for continue their growth. However the number of unsuccessful mergers is big. The need of understanding and knowledge about different cultures is growing in the global business climate of today, since the collaborations across de national borders are increasing.Problem formulation: Which international strategies are fortunate in international mergers with Swedish companies?Purpose: The purpose is to analyze the integration of the three mergers; Vin&Sprit ? Pernod Ricard, Astra - Zeneca and Telia ? Sonera.Method: This study is a case study with a qualitative approach.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.