This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

This report is based on factors that has had affect on drugaddicts in their decission on quitting their abuse. The questions we have built our report on are: What external factors have had an impact on the drugabuser to end his or her drugabuse? What internal factors have had an impact on the drugabuser to end his or her drugabuse? Does the police have an influence on the drugabuser to end his or her drugabuse? The report is based on intervjues with former drugaddicts. We have also studied the theory of symbolic interactionism and litterature written by different authors to obtain a broad picture of drugabuse. Our results in this report show that the people we have intervjued have been influenced by many different factors and people in their enviroment.

Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

Livestock animals affect their environment in a number of different ways, mostly through grazing and trampling. This study focused on the effects of Gotland pony grazing on forest structure and diversity, and the impact on ground cover. To compare the fenced and grazed area with a reference area outside the enclosure a number of transects were used. The study showed that there was no significant difference in height structure and diversity between the compared sites; however, there were a significantly higher proportion of damaged trees inside the enclosure. The ground cover variables showed a higher amount of bare soil, plant litter and wood-rush (Luzula sp.) inside the enclosure whilst grass was more frequent in the reference area.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

This report describes the creation of an interactive text system for storing, retrieval and publishing of texts, ITS.My task was to create a GUI together with a database capable of handling text, commenting of texts, references between texts, and the capability to associate images with texts.After enough texts have been inserted into the database, there shall be an ability to generate a report out of them.The report describes the methods used when the GUI was implemented, how the database was modelled and implemented, and how the security aspects where solved.The entire project is created with the help of Java, MySQL server, Connector/J and OpenSSL.Furthermore the functions of the GUI and the future of ITS is described..

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

The purpose of this study has been to compare the present with the future syllabus of mathematics. With a text analytical approach has questions about how the structure is different, how the look at knowledge has changed and which learning theory that characterizes the two syllabus been answered. As a theoretical framework I adopt three different learning theories, behaviourism, cognitivism and the socio-cultural perspective. The pervious research I have looked at is the concept of knowledge an the underlying theories to previous curriculum. During the increase results in the greatest difference seen in the structure.

The purpose of this thesis is to examinethe possibilities for adding a floor to anexisting building using the two materialswood and sheet metal profiles as the loadbearing structure. An apartment buildingfrom the 60s has been used as referencehouse. Two different suggestions for thedesign are presented in the rapport. Oneof them has been analyzed with wood andsheet metal as the load bearing structure.Using the old constructional calculationsand blueprints of the existing buildings,the load bearing capacity has beencalculated. In the calculation programFEM-Design the building has been testedwith the loads that an extra floor wouldgive.

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.

This project was conducted on behalf of the organization SABO (Swedish Association of Public Housing Companies). The aim of this project was to investigate which relevant environmental aspects and indicators there are for housing companies to present in their sustainability report. The project consists of three main goals: to decide if there is a need for common guidelines when conducting a sustainability report, determine appropriate environmental indicators and to create a simple model of how the companies can present them. This was done by a literature study, analysis of 13 sustainability reports and interviews with seven housing companies. The result of the project suggests that there is a need for common guidelines to, among other things, make it easier to make a comparison with other companies.

Should new buildings blend in or contrast from the older buildings around? Could contrasts even emphasize different characters? This report is a discussion on that theme. I´ve studied different architects wiev on the question and studied different of examples of where new buildings contrast to the context in a successful way. In part two I´ve done a proposal on a new housing settlement next to Hammarbyhöjden in Stockholm. The new buildings contrast to the existing and the aim is to emphasize the characters in Hammarbyhöjden as well as in the new structure.

In august 2006 the Swedish government official report (SOU) about the structural discrimination was published and caused a lot of debate in the media. This paper is about the report as such, as much as the academic quarrel it caused in the newspaper Dagens Nyheter. My aim is to explore why the report is so provocative and what the debate actually is about. I use discourse analysis both as a method and theoretical framework, inspired by Ernesto Laclau and Chantal Mouffe. Using this methodology I explore which discourses that are articulated.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.