AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

The purpose of this study was to examine how four teachers with different teaching experiences treat and think about insubordination in school. The study emphasizes on questions like: When and why does disorder occur? How do the teachers manage disorderly conduct in the classroom? and Could there be a conflict between the teacher?s expectations and management, and the needs and motivation of the pupil?    It was evident through interviews with these four teachers that their statements could be divided into similar themes which subsequently could be put into the motivational structure of Abraham H. Maslow.       The conclusion of the study was that teachers may possibly have a better chance of managing disorder in their classroom if they are aware of the connection between disorderly conduct and a person?s needs and motivation. .

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

This case study explores the question of implementation and steering in a society of governance. As an empirical example, a reform concerning the reception of separated refugee children in Sweden is used. As of the 1st of July 2006 the responsibility for providing housing for separated children lies with the local governments rather than with the Swedish Board of Migration, aiming to improve the children's situation. However, implementing this amendment has turned out to be a harder task than expected. Traditionally, the relationship between state and local actors is seen in terms of state steering or local self-government.

The purpose of this master thesis is to investigate different types of measures for making buildings more energy efficient and to estimate their profitability. The calculations were performed with the building simulation program VIP+ and the evaluation of the profitability with the life cycle cost method. Furthermore, it was examined how losses in the distribution of secondary systems of district heating can be avoided. Options to replace district heating with a local district heating system based on bio-energy have been investigated. The possibilities of achieving more efficient thermal energy consumption and production for the chosen estate were also examined.The object of the study has been a residential estate with 133 detached houses in Uppsala, built in 1974.

The purpose with our study is to increase our knowledge about how personnel in different activities experience the work with childrens who is growing up with addicted parents. What the personal experienced as important facts was structure and flexibility to take care of all children´s special need.Something else they experienced was, during discussions with children it´s important to listen to them and confirm their self-esteem.We have found that there are many well-functioning activities of this kind of children, but there are difficulties to have the parents to take the children to the activities.The personal believe that this is because the parents do not realise their addiction problem enough. The respondents expressed a which to get closer to the school so they can increase cooperation and reach more children in this way, and a lot of these respondents also point out that the community where ever the children are has a obligation to report or notify the social service if there are any children that need care..

The purpose of this paper is to examine the law regarding gross violations of women and its application in the Swedish legal system. We have investigated how the legal system takes into account a holistic perspective of the vulnerable situation of women in the investigation and assessment and the extent to which psychological violence in the form of verbal abuse, threats and harassment attention. We also wanted to find out how the law's design may contribute to difficulties in the implementation and interpretation of it. In this study, we used a qualitative research approach when we decided to conduct an interview with a police officer and a textual analysis of four cases from the district court. Interview questions were semi-structured in order to gain a deeper understanding of the phenomenon.

The aim of this Master's thesis was to examine the political and cultural reasons for making music materials compulsory at Danish public libraries by the new library act of 2000. The aim was also to examine how the public libraries have responded to this reform. To answer these questions a literature study was conducted as well as interviews. The results of the literature study indicated that the main reason for making music materials compulsory is to increase the influence of the library users. The study of the debate concerning the new library act showed that a majority of the Danish political parties as well as the Danish library organizations had a positive attitude towards the new obligation.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The report aims to show how outdoor environments have been shaped with the purpose of experiencing them from the inside of buildings, through an overview perspective. Two Danish gardens are used as examples. One is the Baroque garden in the garden of Frederiksborg castle in Hillerød. The Baroque garden is thus a part of a larger garden. The second garden is the Charlotte Garden, a relatively newly constructed garden within a housing complex in Østerbro in Copenhagen. Both gardens are analyzed on the basis of visual expression and structure. In the report, it is also discussed how the contemporary society have evoked the different ways of shaping the gardens.

The understanding of the role of nature for rehabilitation of both physical and psychological afflictions has greatly increased in the last few years. There?s a lot of science that describes the healing effects of nature. The rehabilitation garden in Alnarp has contributed with very positive results from the treatments of patients with burnout syndrome. In the first stages of rehabilitation, the need for calm is very important and a demand-less and stress-free environment is of essence.

The aim of this essay is to answer the question of how, and in what ways Martina Bigert?s and Maria Thulin?s picture Allt om min buske (literally, All about my bush) is queer. Inspired by Judith Butler?s idea of the heterosexual matrix, and Michel Foucault?s discourse I attempt to investigate how sex and sexuality are described in relation to heteronormativity, and if Allt om min buske is either norm-breaking or norm-creating in a wider perspective. This study concludes that antinormativity and queerness are evident within the framework of the picture.

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

The purpose of this essay is to examine if there is any difference in the style of conversation between a municipal politician and a politician in parliament? In order to answer this question I have created two sub-questions that are more precise. The first question is: Are the municipal politicians more open to cooperate with politicians from other parties than the politicians from parliament? And the second question is: Is the rhetoric between the politicians in parliament different than the rhetoric between the municipal politicians?My study is a comparative case study with two different groups of politicians. With the help of a survey I have tried to examine if there are differences in the use of language in the daily work for the politicians.