In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

The relationship to professionals has proved to be a helping factor for personswith severe mental illness, but it is also a relationship characterised by anunbalanced power relation. The aim of this study was to compile and analyze theknowledge of what persons with severe mental illness themselves consider to behelping in the relationship to professionals, and to specifically analyse this from apower perspective. The analysis was conducted using Foucault?s ideas of powerand knowledge, and an empowerment perspective. The method used was anarrative review.

The increasing competition is making increasing demands of today's businesses to be changeable. Change projects have therefore become increasingly common in order to satisfy market expectations. These projects have often proved difficult to implement and fail rather than succeed. There are many people who reflect on why this is and theorists are increasingly reasoning about the importance of communication in the change process. This is something that has given rise to a new area of expertise called change management.

The purpose of the study is to investigate the significance of organizing social- cooperative in relation to individual empowerment; and how this empowerment can be used to better the situation of others. Young surfers is a social- cooperativ that is run by cooperators with experience of substance abuse and criminality. The social- cooperativ is built on the premise that the cooperators are to set up and run a screen-printing shop where they will print t-shirts and sweatshirts. The purpose of this business is that the cooperators are given the opportunity to work and that youths with social problems such as substance abuse and criminality are given the opportunity to work-train. My study is comprised of a series of interviews and observations that I have conducted in relation to the cooperators of Young Surfers.

Outsourcing, förflyttning av funktioner till extern part som tidigare funnits i företaget, är ett fenomen som under de två senaste årtiondena har vuxit starkt i världen. Outsourcing har möjliggjort för företag att fokusera på sin kärnverksamhet och därmed erhålla konkurrensfördelar. Business Process Outsourcing är en kategori inom detta område, som innebär att företaget outsourcar hela eller delar av sin ekonomifunktion. Användandet av Business Process Outsourcing har ökat bland de svenska företagen under de senaste åren. Det finns mångtydiga förklaringar till denna framväxt, där en förklaring är att det är en trend.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

Denna uppsats inleds med en introducerande undersökning där vi finner att mjukvaror för förvaltning av Business Rules inte är använt av många svenska organisationer. Förundersökningen drev oss att undersöka hur Business Rules förvaltas inom svenska organisationer. Först sammanställdes en översikt över de fakta som finns tillhands inom ämnet för Business Rules samt lämpliga sätt att hantera Business Rules. Genom de förberedande studierna identifierades några brister som kan finnas i svenska organisationer som inte använder Business Rules och dessa ledde till en första och övergripande forskningsfråga. Frågan formulerades som följer: Hur förvaltas BR i IS och IT i svenska organisationers dagliga verksamhet? Den har sedan delats upp i sju stycken delfrågor som framställts utifrån problemområdet.

Background: The world of sports possesses a lot of knowledge when it comes to leadarship and coaching. Coaching as a term is relatively new to the business industry and something that is up and coming among alot of companies. Leadership and coaching are two terms that can be combined with each other both in sports and in the business industry.Objectives: This study aims to compare leadership in sports and in the business industry. The purpose is to see if they can learn from each other and how they define the term leadership.Method: Interviews were chosen as a method in this study. Six individual interviews were performed and there were three leaders from the business industry and three leaders from the world of sport participating in the study.

This essay will discuss the Roman God Janus, as a figure of speech, in four different texts written by Publius Ovidius Naso, Michel de Montaigne, Francis Bacon and Elijah Fenton. The Janus figure could also illustrate the relationship between the past, the present and the future, because of the attributes of looking back and forward, in both space and time, that Janus was said to possess. Reinhard Koselleck's ideas of space of experience and horizon of expectation will be used as an analytical approach, thus creating a dual purpose for this essay. On one hand to understand texts about Janus, which implies an understanding of the changes over time associated with the history of ideas of Janus, and on the other the past's importance in relation to the future, which includes an understanding of Janus via Koselleck's thesis about the change in relationship between experience and expectation.The question formulations are as follows: How has the Janus motive changed over time in the researched texts? How can the literary use of Janus show the changed relationship between the space of experience and the horizon of expectation, and in a wider context between the past and the future? Janus has gone from being a physical presence, as the arcs of the Forum Romanum in ancient Rome, to becoming a tool for authors, one that spans many literary rooms.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

Studiens syfte är att utveckla storbankernas Retail Banking verksamheter genom att studera detaljhandeln, de nya bankaktörerna och storbankerna. Det empiriska materialet baseras på åtta semistrukturerade intervjuer med chefer inom bank- och detaljhandelsbranschen Studien konstaterar att storbankerna måste utveckla sina Retail Banking verksamheter för att bemöta konkurrensen från andra bankaktörer. Genom förbättrade CRM-system, bättre nyttjande av distributionskanaler och mer försäljningsinriktade organisationer är storbankerna redo för framtidens Retail Banking..

The smartphone market is growing rapidly, between Google Play and App Store more than 25 billion apps have been downloaded since 2008. Today many companies develop their own smartphone applications (apps) for their customers. We believe that many apps are developed without much consideration about the actual value it brings to the customer, and through them, value for the company. Instead they create applications with hope of keeping the company modern. Developing and implementing apps in a business is neither easy nor free and must therefore add value to the business in some way.

Poly, to live in several loving and intimate relationships at the same time, is one alternative to the mono norm. In Sweden polygamy is illegal yet in recent years poly has slowly started to enter the hetero normative political agenda and raise debate in the media. But what does poly mean, and how do those who identify with this type of relationship describe it in contrast to mono? The theoretical framework is based on a structural viewpoint of the changes in the organisation of the family and the growing de-traditionalism of society. Amongst other I use a Foucauldian perspective to explain the structural shift (yet not replacement) between an Alliance pattern and a Sexuality pattern.

In order to suggest improvements for the logistics of STARKA, we felt that we had to analyze all the activities which were related to STARKA's logistic processes. Our primary analysis consisted of a rough but comprehensive description of different functions in the company, and the relationship between them. This was performed by following a typical order through the company to see which functions were affected by the order.Since we needed a more thorough view of the company, we decided to analyze the different products STARKA currently has on the market, focusing on economic data such as turn-over, profit, profit margin, deficiency cost and cost of warehousing. We also analyzed the company's choice of manufacturing processes, organization, warehousing processes, strengths and weaknesses.These analyses gave us a clear understanding of the company and its processes. STARKA is a small, function oriented company with a wide range of products.

Business development is to bring forth the entirecompany and through effective, market renewalprocesses to create sustainable profitability.1 This mightbe difficult, especially for smaller companies who lackthe experience and also tools to make correct forecast.2The purpose of my thesis is to investigate andexplain how a small business can remain flexible andcreate products in new markets by making the brandappealing and credible.In my thesis I have investigated how a company canextract benefit from its brand and identify the benefitswhich are the most unattended in a new market. Bydoing so, the company can systematically developconcepts for new business opportunities. I hopethat my thesis may provide tools and ease businessdevelopment process for smaller businesses.The purpous of my thesis I have studied theories ofbusiness development, brand and brand extension. Inthese theories I have used existing methods and I havecreated my own methods of business development.Through this thesis I have worked with AvelutionAB (a small that produce products for recoveryand comfort). I tested the theory and methods withAvelution which has resulted in a business developmentstrategy as well as two concepts that show howAvelution in the future might develop its business basedon the benefits Avelution and its products create..