The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

The purpose of this thesis is to examine how the president of Venezuela, Hugo Chávez, is described in Swedish mass media. The research question of the paper is "How was president Hugo Chávez portrayed in Swedish newspapers in the 2004 Venezuelan referendum?". The answer of this question provides information about how the mass media form the image of current political events which is an important aspect of power. The applied method and theory in the study is the critical discourse analysis.

These studies are done in behalf of Saab AB AVITRONICS in Järfälla in the form of a thesis atthe Royal Institute of Technology in Stockholm.The task was to examine the parameters that plays a role in the construction of modern radomesoperating in broadband applications.This was interesting for Saab to get an indication of which way they should go at the newdevelopment of radomes for the next generation of equipment for electronic warfare.After a thorough analysis of the influencing parameters, a optimization application was made toget a automated way to get a radome design by specifying data on the radome size, airloads,materials, etc.This is to minimise the time of the laborious work that radome development.inply.This was solved by letting ANSYS calculate the strength of the radome structure and MATLABcalculate electromagnetic data and cost models of different sizes and materials.All these parameters woven together with the optimization tool modeFrontier picks data from therespective program and perform an optimization algorithm and then iterate a step and sends thisdata to calculation programs for the new input data. In the end, we have received a convergedpoint with our optimal solution.For the presumptions and limitations for which applied for this thesis, the result was prettyintuitive. That is to say that the smaller radome - the less materal is needed and lowermanufacturing costs results in the cheapest solution possible. The reality is not so simple. Whereyou have to take more of the electrical details such as the effect on the transmitter as a majorfactor..

This thesis aims to describe how enterprises can approach and reach older citizens inorder to sell new technology products. For that they need information about aspectsaffecting elderlies purchase decisions regarding these kind of products. The study isbased on 13 qualitative interviews where we have applied semi structured interviews andobservations of the elderlies behaviour towards an Ipad which we used as a study objectduring the interviews.The results of this study shows several aspects which affect the elderlies purchasedecision regarding new technology but it all comes down to one matter, lack ofknowledge. In order to overcome that obstacle, enterprises need to modify theircommunication strategy. They will be needing information about elderlies preferencesand their self-image, meaning how they perceive themselves which is connected to howreceptive they are towards new technology.

The first regulation concerning the protection of shores was introduced in 1950. The purpose of that regulation was to "secure the general publics condition of an outdoor life". The protection has been sharpened over the years and in 1975 a general protection of the shores was introduced, which meant that all land was protected within 100 meters from the shoreline. In 1994 a supplement was made with the purpose to "preserve good conditions for animal and plants on land and in water". The Swedish Environmental Protection Agency (EPA) did an inquiry of the shore protection regulations commissioned by the Government in 2001. The inquiry pointed out that there were big lacks in the exemption decisions.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The purpose of this study was to examine how the genrebased instruction applied in multicultural classrooms. My observations were carried out in three different classrooms, whit the educators constantly working on language development off the students. Two observations were carried out in Swedish, with a teacher of Swedish as a second language and the Swedish-teacher working with students together. In these two lessons in Swedish, I took away from Pauline Gibbons model, while the third lesson in civics I assumed from Eija Kuyumcu genre model. Both models are based on the Australian research around the genrebased teaching.

Background: Peripheral arterial disease (PAD), as a consequence of atherosclerosis in the arteria of the limbs, affects one of ten Swedes older than 65. PAD can develop slowly and silently, and involves an increased risk for cardiac infarction and stroke. Measurement of the patient´s ankle blood pressure and calculation of the ankle-brachial index is an evidence-based method to discover PAD. Objective: To investigate how district nurses and general practitioners perceive this method of examination and experience possible obstacles to why it is not more commonly applied at primary health care centres. Method: Data collected by semi-structured interviews have been processed by qualitative content analysis with a manifest onset.

The purpose of this thesis is to draw a picture of pedagogical work at the senior level with a critical perspective of information and media. As a method for gathering material for the analysis, a case study was made with qualitative interviews together with documents that describe the case. Relevant literature for the subject has been used as an introduction and as a theoretical basis. The literature concerns subjects such as a childrens relation to media, the schools intructions, the role of the school library and some theories regarding learning. The conclusion is that the respondents focus on conversations and reflection regarding the sources of information and its use, and that the childrens adaption of the material is an important factor in teaching.

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

This thesis has been carried out within the bachelor program for mechanical engineering at Karlstad University in collaboration with BAE Systems in Karlskoga. The purpose with this work was to design a mechanism and associated parts for loading and unloading of shots between primary and secondary magazine in BAE's new 40mm's ship gun.Parts designed or redesigned among other things a transfer mechanism for shot at loading and unloading, well as a hatch mechanism which makes the shots do not fall out of the primary magazine when making separate use. Various important details have been designed to maintain a good functionality of the mechanism.The construction work has mainly been carried out in the CAD software Solid Edge and its associated FEM module. The construction work has also been carried out on rough calculations for constructed details in order to ensure that they meet the stringent requirements of military use in tough marine environment. Two of the most critical parts of the structure where analyzed with the FEM module for estimating the stresses in the material at the applied load.The final design, which is a result of the thesis, meets the requirement specification and the set targets.

Life Cycle Cost, often abbreviated as LCC, is a common tool for comparing the total cost of different alternatives, such as heating and cooling methods. Common heating and cooling methods in Sweden are geothermal energy, district heating and district cooling. This report aims to evaluate how different heating and cooling methods differ from each other while being applied on three different types of buildings, using selected LCC-models. Information about the selected LCC-models wasretrieved from each separate model and its website. Reports and agencies were used as sources for information about the heating and cooling methods.

The aim of this bachelor?s thesis is to analyze if there are differences in the way of explainingthe causes of The Great Emigration from Sweden to America in the late 1800s/beginningof the 1900s. Due to the researcher?s education the thesis has a didactic, and comparativeperspective between how history textbooks aimed for Middle School and High School andhow the exhibition Drömmen om Amerika (= The Dream of America), in Vaxjo, Sweden,explains this phenomena. A special analysis scheme is applied to the sources in a way to makeit clear to the reader how informative they are and how much effort they put in the explaining.The outcome of the analysis shows that the exhibition gives the visitor a wider, deeper,and more informative depiction of The Great Emigration, compared to the textbooks? moresummarized extracts.