In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

My essay begins with a story in which I portray different communicative situations at the preschool unit Myran. The children in my story are at an early stage of development and they all suffer from multiple disabilities which inhibit their ways of communicating. Through my story, I describe how I perceive different communication dilemmas in my work place. A difficulty I cover in my essay is how the educator knows if he or she has interpreted a child correctly when it does not have a verbal communication and therefore is completely dependent on the educators? interpretations of its communication efforts.

ABSTRACT System development has become more and more concentrated on development for the Web and this has resulted in larger target groups. It will most surely continue to be so considering that the Web will be the infrastructure of business and services in the future. A big target group involves that the owner of a system can earn a lot of money from the paying users, but that assumes that the system can meet user needs. If a system on the Web does not satisfy the user?s demands then they will use the competitor?s system instead because it is only a mouse-click away.

The study has been conducted to find out whether aesthetic expressions and experiences can benefit the smallest children's language development. How do the teachers at the preschool relate to aesthetic expression? Do they think that aesthetic expression and experience will be favorable for stimulating children's language? Children perceive through their senses, logically aesthetic expressions should promote children's learning and development. How does this claim stand in relation with the smallest children's language development and teachers' views on aesthetics as a pedagogical tool for language stimulation? To get closer to the answer a survey have been done.

AbstractThis study aims to describe and analyze how the 15 municipalities of Västerbotten County consider regional targets of development in their comprehensive plans. The study also investigate if there´s any need of improvements for the consideration of regional targets in comprehensive planning.This paper is based on studies of comprehensive plans in Västerbotten County and on three interviews with employers of different municipalities in the county. An thematic analysis were used to analyze documents and interviews.The result shows that a new comprehensive plan generally takes more consideration to regional targets of development than older plans. The consideration varies a lot between the municipalities of Västerbotten County and it can be explained by many reasons. The informant?s points out that lack of resources- and competence plus a deficient dialog between municipalities and regional organizations are the mainly causes.Keywords; regional development, comprehensive planning, strategy for regional development, regional development program, land-use planning.

ABSTRACT Bjelkenbrant, Pernilla, 2007: Musik och kommunikation ? en kursutvärdering (Music and communication ? a course evaluation) The purpose of this study is to do a quality assurance of the course ?Music and communication? (MUPR1205) as it was implemented in a class of music students at the program of Arts and Culture at Törnströmska upper secondary school in Karlskrona during 2006/2007. The overall question is to what extent the shaping of the course involves the attainment of the values and goals formulated in the national school documents. The study includes an interpretation of course goals related to overall goals, and a suggestion of how theories of the relationship music ? society can be applied to those goals to make a successful course structure.

This paper examines the opportunities of landscape architect students to integrate with other students which are related to the landscape architects vocational field during their education. It also involves a discussion about the profession of landscape architects and the view of landscape architect students concerning who they will work with in their professional career. Six qualitative interviews were carried out to identify how one work with student exchanges, both within the landscape architecture education program and in voluntary forums during the students' leisure time. The interviewees have experiences of different student exchanges and different approach to landscape architecture education at the Swedish University of Agricultural Sciences (SLU) in Alnarp. During the interviews, it emerged that the number of exchanges for different reasons steadily has declined in recent years. At the same time, the interviewed conceded that exchanges are important to prepare students for their professional career. An electronic survey was sent to all landscape architecture students at SLU Alnarp.

The aim of this master?s thesis is to investigate a possible connection between the development of mobile library services in Sweden and the development of cultural policy during 1945-2006. Our main question is: is there a connection between the development of the mobile library services in Sweden, as described in Biblioteksbladet, and the development of cultural policy as portrayed by Anders Frenander and Dorte Skot-Hansen? In order to answer this question, we formulated two secondary questions: - How are the mobile library services described in Biblioteksbladet between 1945 and 2006? - Are there any similarities or dissimilarities between the development of the mobile library services and the development cultural policy as described in our theoretical models? If so, in what way? Our study covers the entire time period since the start of the mobile library services in Sweden in the late 1940s. The final year for our investigation is 2006.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

This is a study of proficiency development of major/lt colonel officers (level 2-3) within the Swedish armed forces. The study includes officers above the age of 45. The background of this study is a study from January 2000 (written by Björn Osswald). Osswald discovered that proficiency development decreased at the age of 45. Since the profession as an officer today is a lifetime profession, this is a result that the Swedish Armed Forces not can afford.

In June 2006 the Council of the European Union agreed on the review of the EU sustainable development strategy. This renewed strategy voices a commitment to sustainable development that includes a diverse list of safeguarded interests. Sustainability is to be attained in the spheres of democracy, solidarity, the rule of law, gender equality and at the same time it should promote a dynamic economy. Given this multifunctional application of sustainable development, curiosity may soon give rise to questions such as; What is the legal significance of the concept? Is it to be considered a general principle of Community law? And can it be used as an instrument in adjudication and legal reasoning? Anyone who looks deeper into the concept of sustainable development is soon to find a labyrinthine complex of ideas, expressions and opinions.

A lot of young athletes have great dreams but only a few reaches the stars. Which ways make it possible for the dreams to come true?This study has made a small research on the Swedish NHL professionals have made their way to the NHL by looking at data about their choices during his career, and tried to see if there is any connection between their paths to every hockey player's dream, the NHL. Results of the study show that there is a anatla different ways to go, but some are more common than others..

The neo-classical conception of the market place does not provide a framework to account for ethical or moral action. As a result, the neo-classical model is unable to explain the impact of ethical and moral issues on business sustainability present in the modern economy. To address this limitation, this thesis investigates whether theories of ethics can help explain the motivations and actions of stakeholders within the field of Corporate Social Responsibility (CSR). In addition, the thesis explores whether theories of ethics are presented differently within aspects of the stakeholder model. Semi - structured interviews were conducted with various stakeholders within the CSR sector, including a NGO, a commercial firm and a CSR consultancy firm.

The purpose of this report was to investigate how the Umeå School of Business and Economics at Umeå university can work to increase the share of courses and programmes that discuss sustainable development. Furthermore the purpose was to develop an action plan that can be used to increase that share. Methods used were a questionnaire directed towards the educators at the Umeå School of Business and Economics and an assessment of the content of courses and programmes connected to the Umeå School of Business and Economics. There was no clear structured way of working with education for sustainable development, but at the same time there was a will to integrate sustainable development in the education. Curricula were according to the educators an important tool to achieve this integration, their experience were that there are not enough time, people and money to work with sustainable development in the education and they would like to see more clear directions from the management.