Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

This master's thesis examines the possibilities of correction and change in a classification scheme, with regard to the changes that occur in the world the classification system intends to describe.Applying a comparative method and classification theory, the classification of the example of the former Yugoslavia (1918-1941, 1945-1991), its republics and successor states, and the languages, formerly known as Serbo-Croatian are examined through a comparison of the main classes and divisions of language, geography, and history, in Dewey Decimal Classification (DDC), and Klassifikationssystem för svenska bibliotek [Classification for Swedish Libraries] (SAB). Eight editions of DDC, from 1876 to 2014, are compared to seven editions of SAB, from 1921 to 2013. The editions have been selected in order to show the changes prior to, and following, the First World War, changes after the Second World War, and changes following the collapse of Yugoslavia in 1991.The examination shows that both systems have updated their editions according to the changes in former Yugoslavia over the years. DDC has well constructed facet schedules, especially Table 2 concerning geography, but fails, in some cases, to construct a logic and hierarchical structure for the republics and languages of Yugoslavia, partly due to the fixed classes and divisions that survive from the very first edition of DDC from 1876, but also as a result of the decimal notation, and its limitations, itself.SAB seeks to construct a hierarchically logic and equal scheme for the languages, areas, and states of the former Yugoslavia. Although the facets for geography and chronology aren't as developed as the ones in DDC, the overall result is that of a logically consistent and hierarchically clear classification, with short notation codes, thanks to the alphabetic mixed notation, which allows more subdivisions than the numerals and the pure notation of DDC.This study is a two years master's thesis in Archive, Library and Museum studies..

This Master's thesis concerns the classification of compact discs according to the Swedish classification system, SAB. The purpose of this thesis is to critically study and discuss category Y of the SAB-system and its application in Swedish public libraries. The classification system has undergone great changes from the first edition in 1921 until today. In 1921 there were no musical recordings in Swedish libraries, today they are responsible for a large part of the loans. We discuss how the system's category Y has corresponded with the musical development.

The purpose of this Masters thesis has been to study the changes made in shelf arrangement and library environment in a Swedish public library. The aim was to examine the reasoning done by the library staff regarding classification, the Swedish classification system SAB and changes in library environment. The basis of our study were three questions: 1. Why has Västervik public library made changes in the shelf arrangement? 2.

This thesis treats a new perspective in the theory of classification, the context-based approach. The aim is to find out what kind of value this new approach can have in the process of creating a classification scheme for a special library collection. The first question to be answered is how the context-based approach works in a real life. The second question investigates which role the research in this particular area might have. Illustrating a real-life situation, the unit of Rättsmedicinalverket in Linköping serves as the object of study.

Using a feministic perspective and a critical approach, my purpose is to discuss bibliographic classification, a central aspect of Library and Information Science. More specifically, my aim is to demonstrate the norms and the dominating thoughts regarding the organization and representation of knowledge, subjects, and social categories in classification systems. I review previous research involving critical approaches to classification. These show that classification systems are a reflection of the context in which they are created, with the result that universal assumptions can be questioned. Some studies also present problems inherent in hierarchical structures.

The aim of this master?s thesis is to examine how libraries can organize their collections in terms of library shelving and displays and to what extent these activities stem from a desire to create a user-friendly library. The thesis is based upon a case study of Arkenbiblioteket in Sweden and the material consists of a literature study and qualitative, semi-structured interviews with three librarians at Arkenbiblioteket. The theoretical framework consists of theories on information-seeking behavior, classification and displays. These theories form the basis of the analysis of the empirical material.The main reason for the changes in shelf arrangement at Arkenbiblioteket was a desire among the library staff to create a user-friendly library.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

In a comparing survey this thesis investigatesclassification systems for dams in Sweden, Norway,Finland, Switzerland, Canada and USA. Theinvestigation is aiming at an understanding of howpotential consequences of a dam failure are takeninto account when classifying dams. Furthermore,the significance of the classification, regarding therequirements on the dam owner and surveillanceauthorities concerning dam safety is considered andreviewed. The thesis is pointing out similarities anddifferences in the line of dam safety.The survey of dam safety is firstly based upon legalrequirements in the different countries andsecondly on guidelines regarding dam safety. Damowners generally are ultimately responsible for thesafety of their dam, and often have their ownroutines regarding how this safety is to be achieved.In this thesis, however, the legal requirements aremainly focused upon.The investigation has resulted in an outlining ofeight areas, where the classification systems in thevarious countries have been compared.

Prior research on the ability of financial ratios to predict bankruptcies has shown a significant difference between the companies that went into bankruptcy and those that survived. This paper investigates whether there is a difference in the prediction ability of financial ratios during the last financial crisis compared to relatively normal macroeconomic environments in which most previous studies have been conducted. We use univariate analysis to compare companies that went into bankruptcy during 2010 and 2011 with companies that remained active. Our dataset consists of 51 failed companies that are matched with 102 companies that remained active. All companies were Swedish limited companies with more than 50 employees and the comparison is made with 26 financial ratios.

This thesis has evaluated environmental classifications of projects and the lessons learned to explore what the possible ramifications of implementing this in the construction and infrastructure are. Companies today are looking to develop methods to demonstrate their environmental commitments, but there is an uncertainty regarding the contribution of environmental classifications in this aspect.The literature review presents the theory of environmental classification, which provides a general knowledge of its function. The empirical data is based on an analysis of existing classification methods and qualitative interviews. The analysis shows specific environmental classification system for the area of construction and infrastructure. CEEQUAL is currently the only environmental classification applicable to Swedish projects and therefore serves as the basis for the continued analysis.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

The aim of this masters thesis is to, from a queertheoretical point of view, examine the possibilities to classify the subject homosexuality in three different classification systems. The three systems that have been analysed is the Swedish classification system SAB, the Universal Decimal Classification UDC and Dewey Decimal Classification DDC. The analysed editions are updates from the beginning of the 1970´s until today. The emphasis has been on how well the systems correspond to the changing society. We found several differences between the three systems, but also some resemblances.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..

The purpose of this Masters thesis is to compare classification codes and feature headings of three different universal classification schemes SAB, UDC and DDC, when classifying archaeological literature. The aim is to determine whether a subject analysis of a title generates similar feature headings in the three systems, and to find positive and negative things about each system from an archaeological point of view. The comparison and the analysis of the 22 chosen archaeological monographs showed that the subject analysis of the titles didnt always generate similar feature headings. This could depend on several things, for example different interpretations of the subject analysis of a document, less knowledge about the system and/or the subject, or the fact that its not the same classifier that creates the codes. The study also showed that the different classification systems did treat the subject archaeology a bit differently, and that its difficult to say that one of them is better for classifying archaeological literature.