Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The objective of the study is to map the cognitive structure of Library and Information Science, using a quantitative, bibliometric method. This empirical study shows how co-citation analysis combined with word-frequency analysis can be used to describe the subject content of the field. The research questions to be answered are: -Which clusters of authors can be identified? -How can these clusters be described in respect of their subject content, if the descriptors associated with the authors in the clusters are counted? The results show that the cognitive structure of Library and Information Science can be described by 13 clusters of authors, where each cluster is representing a specific aspect of the subject- domain. For the description of the subject content of the clusters, descriptors DE of the LISA database have been used..

This study is about how to develop younger teens problem solving ability and their social competence. The study carried through by using a qualitative method, two observations and ten interviews. The observations where preparatory for the structured interviews. The respondents where pupils in a class were it is an ongoing project which purpose is to develop childrens problem solving ability and social skills with cognitive training and an empowerment based reasoning model that is called rahyab. Rahyab is a Persian word and it means path- finding.

This study is about how to develop younger teens problem solving ability and their social competence. The study carried through by using a qualitative method, two observations and ten interviews. The observations where preparatory for the structured interviews. The respondents where pupils in a class were it is an ongoing project which purpose is to develop childrens problem solving ability and social skills with cognitive training and an empowerment based reasoning model that is called rahyab. Rahyab is a Persian word and it means path- finding.

Bakgrund och problem: De noterade finska och svenska företagen har sedan redovisningsår2005 varit tvungna enligt IFRS-regelverket att utsätta sina goodwillposter för årliganedskrivningsprövningar. Förfarandet har förväntats öka på redovisningens relevans mensamtidigt har den också kritiserats för att öppna ett fönster för manipulation och bias. Problemetmed förfarandet är att det innefattar en hel del personlig bedömning och är för allmänheten enrelativt ogenomskinlig händelse. Den tidigare forskningen har för mestadels koncentrerat sig påden amerikanska marknaden och varit oense ifall den nya kutymen är lyckad eller inte. Diverseundersökningar har lett till olika resultat angående bias inflytande över nedskrivningsprövningar.Tillsvidare har IFRS-hemisfärens norra del (Nord Europa) dock inte berörts i denna forskning.Syfte: Syftet med denna uppsats är att ta del i den tidigare diskussionen med att undersöka ifallde i Finland och i Sverige utförda nedskrivningarna varit igenomsnitt befogade och ifallberättigade ekvivalenta skjutits upp.

Title: Migration and Labor Market Integration ? the German Reunification Since the German reunification former East Germany has been struggling with rising unemployment numbers and extensive emigration. The East German Länder are still well behind the West German and even though Germany unquestionably is united politically the old border divides the economy ? and the labor market ? in two. This thesis aims to describe the reunification process of the East German and the West German labor markets, and in particular the role of migration in this process.

Human-computer interaction is central for computer assisted development. The aim was to investigate the user experience of a new (U2) compared to an old (U1) computer system, within a cognitive psychology frame of reference. Six subjects, frequently using the system, participated in the study. It was shown that the new (U2) compared to the old system (U1) enhanced and supported more the users? system related procedures/tasks.

Syftet med föreliggande studie var att försöka reda i litteraturen kring två välkända begrepp inom Affective Forecasting nämligen Impact Bias, som innebär att människor har en tendens att överskatta i vilken utsträckning de kommer att uppleva en viss känsla i en framtida situation än vad som senare visar sig vara fallet, och Empathy Gaps, som innebär att människor har en tendens att underskatta i vilken grad känslotillstånd kommer att påverka deras preferenser i en framtida situation samt pröva dessa begrepp i en och samma enkätundersökning. Etthundra sextiotvå studenter, slumpvist uppdelade i två grupper, Känslogrupp och Preferensgrupp, deltog frivilligt i undersökningen. Enkätundersökningen var en mixad design med grupp (känsla kontra preferens) som mellangruppsfaktor och förtest kontra eftertest som inomgruppsfaktor. I studien visade samtliga gruppers resultat i linje med Impact Bias teorin, dvs. att deltagarna i både Känslogrupp och Preferensgrupp skattade lägre i eftertest (actual) än pretest (forecasting).

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Morbid jealousy is a relatively common problem that often results in relational conflicts, frequently involving violence. Eventually many relationships break down as a consequence of these conflicts. Despite of this morbid jealousy is considered to be under-researched. As regards the treatment of morbid jealousy there is however some evidence that cognitive behaviour therapy is a worthwhile treatment, and there is also a growing body of evidence that jealousy, normal as well as morbid, is an evolutionary adaptation. This study integrates an evolutionary psychological approach with cognitive behaviour therapy in the treatment of morbid jealousy.

Pigs are often mentioned as relatively intelligent animals when compared to other nonhuman species. Despite this knowledge, the vast majority of pigs are kept under conditions that lack opportunities to satisfy their cognitive needs. Therefore, a need to evaluate the present scientific studies about pig cognition was acknowledged, in order to evaluate to what extent the knowledge is applied in the husbandry of finishing pigs. If a considerable lack of application was determined, suggestions about how to use the obtained information to improve pig welfare were also to be made. A synthesis of the present literature was made, and it could be concluded that a considerable amount of studies had been carried out in the present area. The pigs of today appear to have the same behavioural and cognitive needs as their ancestor, the wild boar.

This Master?s thesis examines library courses, a relatively new form of user education. Our focus is on the pedagogical point-of-views reflected in the text in these library courses. The primary purpose of the study is to analyze the pedagogical discourse displayed in the library courses to determine if the perspective is behavioural, cognitive, constructive or socio cultural. We are investigating if the pedagogical discourse differs from course to course, and if so, how are they different? In addition we aim to find out how the pedagogical discourse in the library courses relates to university websites and governmental and legal texts, at the discursive and social practice level.

Current technology offers many possibilities for remotecommunication. Nevertheless, people with cognitive and communicativedisabilities have limited access to common communication technology like textmessaging via a mobile phone. This study is part of the project Text messagingwith picture symbols - a possibility for AAC users and people with cognitiveimpairments. Semi structured interviews were used to investigate three menand four women?s experiences of using Windows mobiles with adaptedfunctions for text messaging.

Uppsatsen ser till vad som sker med inflationen och produktionsgapet (skillnaden mellan den faktiska produktionen och den potentiella produktionen) när en centralbank blir självständigare genom att Rogoff-konservatism införs. Första delen av uppsatsen avhandlar två modeller inom detta monetära ämne och huvudfokus ligger på den nykeynesianska modellen. Efter en redogörelse för modellens uppbyggnad ses hur Rogoff-konservatism påverkar en ekonomi om det finns inflation bias och därefter vad som sker med chockstabiliseringen om centralbanken blir självständigare. Den andra delen behandlar centralbanker i empirin och visar på centralbankers självständighet i förhållande till inflationen, variansen för inflationen, produktionsgapet och variansen för produktionsgapet. Teorin menar att om det finns inflation bias medför Rogoff-konservatism till lägre inflation och chockstabiliseringen blir bättre.

Without being aware of it, cognitive processes continuously take place in our heads. We are forced to fill in the information gaps that we meet in our everyday life in order to create an understanding and to form a whole, and that?s where the importance of inference comes in. To create inference implies creating meaning from something that is not explicitly given. Having knowledge about this process offers great possibilities, while not taking it into account may involve risks.