If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

Denna studie utgår ifrån Paivios dubbelkodningsteori, som kortfattat säger att information bearbetas av två separata symboliska system. Dessa system är det ickeverbala och det verbala systemet vilka är specialiserade på att bearbeta två olika sorters stimulusmaterial: bildlikt och språklikt material. Vidare koncentrerar sig detta arbete på dubbelkodningshypotesen som kan härledas ur teorin. Genom olika minnesexperiment angående bilders och ords konkreta värde kom Paivio fram till att vi bäst minns bilder, därefter konkreta ord och slutligen abstrakta ord. Enligt dubbelkodningshypotesen beror det här på att bilder har störst möjlighet att kodas dubbelt (både ickeverbalt och verbalt).

Title: Overreaction on the Swedish stock market Seminar date:2008-01-30 Course:Nek K01- Bachelor Thesis in Economics (15 ETCS) Authors: Advisor:Oskar Herbe and Ludvig Persson Hossein Asgharian Key Words:Overreaction, Anomalies, Market Efficiency, Contrarian investment strategies Purpose:The purpose of this thesis is to test if the overreaction hypothesis as originally described by De Bondt and Thaler is a good explanation model for the Swedish stock market. Further, our intension is to divide the stock market into three segments by company size, in terms of market capitalization, to control for size effects. Method:We have conducted this study by analyzing Swedish stock data in the period of 1989-2007. Within this time span, using overlapping formation periods, we have constructed two types of portfolios, winner portfolios and looser portfolios. The portfolios represent the 30 per cent best performing respectively worst performing stocks in terms of returns.

Cardiac troponin I (cTnI) is considered a specific and a sensitive biomarker of cardiac disease, and due to a high inter-species sequence homology; human cTnI assays can often be used in veterinary medicine. The main aim of this study was to perform an initial evaluation of a human cTnI test, the Meritas Troponin I test, for measurement of equine plasma cTnI, in order to investigate whether the test could be a possible subject for a more comprehensive validation. The hypothesis was that the test could measure equine cTnI, as there is a good homology between equine cTnI and human cTnI. The evaluation included a dilution parallelism, an intra-assay precision study and measurement of plasma cTnI healthy horses. In the dilution parallelism and the intra-assay precision study, equine plasma with previously established high cTnI concentration, according to another cTnI assay, was used. In addition, cTnI concentration was measured in plasma, collected from 19 horses, without signs of disease at physical and ECG examinations. The obtained curve in the dilution parallelism was linear, indicating that the Meritas Troponin I test can be used to measure different concentrations of equine cTnI in plasma.

Under the hawks wingsDistribution and sorting at the upptagningshem in Sandsbro between the years 1933-1935This paper aims to study a so called ?upptagningshem? in Sandsbro, Sweden during theperiod 1933 to 1935. All the children during those three years were enrolled in theupptagningshem is included in the study, a total of 101 children. The main sources studied areprimary sources obtained from the county archive in Kronoberg which is shown in aquantitative method with the thesis that the upptagningshem works according to YeheskelHasenfelds ?people-processing technologies?, which acts as a sorting device which meanscategorizing and classifying activities where different kinds of people are sorted and based onthe results taken care of, by appropriate other organization that can provide the rightresources.

The purpose of this study was to examine if women's career was affected by becoming a mother after 35 years old. It was also our intention to discover if it was an intentional or an unintentional choice to postpone giving birth just for the sake of the career. We have read articles that are implying that women´s career possibilities, combined with children, is difficult and of current interest in today's society. Science has shown that it no longer appears to be women's main life objective to give birth but they now also wants a career. We wanted to shed some light on the subject from two different angles, so we looked both from the women's perspective and from the employer's perspective.

Redovisningen av värdet på förvärvad goodwill har alltid varit omdiskuterad och kritiserad. Detta eftersom man anser att goodwillposten är en post som inte går att härleda. Genom införandet av IFRS 3 har man försökt att minimera goodwillposten och infört test av nedskrivningsbehov istället för tidigare systematisk avskrivning samt att fler immateriella tillgångar identifieras. I och med detta kan det anses att spelrummet för företagsledningen och revisorerna avseende goodwillposten reglerats. Uppsatsen tar upp införandet av IFRS 3 och vad den har resulterat i, avseende förvärvad goodwill.Uppsatsens problemformulering lyder: Vad har IFRS 3 resulterat i gällande redovisning av förvärvad goodwill?För att besvara uppsatsens problemformulering har två hypoteser ställts upp:Hypotes 1: IFRS 3 ger tillförlitligare redovisning av förvärvad goodwillHypotes 2: IFRS 3s krav på identifiering förenklar redovisningen av förvärvad goodwillSyftet med uppsatsen är att ta reda på vad IFRS 3 har haft för betydelse vid redovisningen av förvärvad goodwill.Undersökningen i uppsatsen har utgått från revisorers synpunkter genom en kvantitativ ansats i form av en enkätundersökning, samt en kortare intervju med redovisningsspecialisten Johan M Ericsson från Öhrlings.Uppsatsen teorier har baserats på Agentteorin och The Efficient Market Hypothesis.

Redovisningen av värdet på förvärvad goodwill har alltid varit omdiskuterad och kritiserad. Detta eftersom man anser att goodwillposten är en post som inte går att härleda. Genom införandet av IFRS 3 har man försökt att minimera goodwillposten och infört test av nedskrivningsbehov istället för tidigare systematisk avskrivning samt att fler immateriella tillgångar identifieras. I och med detta kan det anses att spelrummet för företagsledningen och revisorerna avseende goodwillposten reglerats. Uppsatsen tar upp införandet av IFRS 3 och vad den har resulterat i, avseende förvärvad goodwill.Uppsatsens problemformulering lyder: Vad har IFRS 3 resulterat i gällande redovisning av förvärvad goodwill?För att besvara uppsatsens problemformulering har två hypoteser ställts upp:Hypotes 1: IFRS 3 ger tillförlitligare redovisning av förvärvad goodwillHypotes 2: IFRS 3s krav på identifiering förenklar redovisningen av förvärvad goodwillSyftet med uppsatsen är att ta reda på vad IFRS 3 har haft för betydelse vid redovisningen av förvärvad goodwill.Undersökningen i uppsatsen har utgått från revisorers synpunkter genom en kvantitativ ansats i form av en enkätundersökning, samt en kortare intervju med redovisningsspecialisten Johan M Ericsson från Öhrlings.Uppsatsen teorier har baserats på Agentteorin och The Efficient Market Hypothesis.

This MA thesis analyzes how the protagonists and the narrative structure relates to ?the Child? as a linguistic/cultural construction in Mare Kandre?s early authorship (1984-1991). A thematic of children portraits defines this period of Kandre?s writing, which consits of the following works: In a Different Country (1984), The Annunciation (1986), Bübin?s Kid (1987), The Burning Tree (1988) and Aliide, Aliide (1991).Linguistic components, such as the word ?child?, the name ?Kid? and a reconstruction of the concept of childhood, holds an actuate position in these narratives when they first appear in direct relation to the protagonists. This suggests how generally accepted categories and concepts consciously are at work in Kandre?s writings.

Today´s debate in farming is being focused on tourism, outdoor life and hobbies in the rural areas. This is of interest also for the general public as a way of counteracting the depopulation of the rural areas. Within the last years, the farming has become more technically advanced and hence efficient. This has led to increased production volumes and wider selection of products with lower margins for the farmer as a consequence. When the profitability is reduced, the farmer is faced with the choice of either increasing efficiency or diversification of the business.

The purpose of this essay is to examine if the municipality has a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project.In Karlstad there is now (2006) a large building project in form of a shopping mall. This project is in its final stage of completion and offers me a suitable case to examine. To undertake the purpose of the essay, the following research question is formulated:Do the municipality have a real freedom of action to control the use of the land and the shaping of the buildings in a large and prestigious building project as the Mitt I City project?In an attempt to examine the project and the planning process, three themes are applied. The first theme derives from the hypothesis that the part that initiate the process gets the upper hand as future discussions are taking place in relation to the original ideas.

Bristly swan-neck moss (Campylopus atrovirens) is in Sweden a very rare moss that only grows on a few blocks and cliffs around Gothenburg. The species can globally only be found in areas with high precipitation. Rain fall in Gothenburg has increased with a stronger greenhouse effect. Air pollution in Gothenburg has also improved. Mosses generally benefit from these conditions and this papers hypothesis is that the population of the species has grown because of these more beneficial conditions.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

Relationship between social behaviour, feeding behaviour and performance of boars using single-space feeders A study on the behavioural patterns of growing boars is presented. The study was preformed at Quality Genetics? boar testing station Månseryd in Sweden. The boars were purebred Yorkshire, Hampshire or Landrace, born in nine different nucleus farms. The study is based on two batches of boars, with 63 and 69 boars respectively.