The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

A large number of system development projects are allowed to proceed for too long, and leads to undesirable project outcomes. Research shows that more than half of the authorities involved reported that at least one of their projects have exceeded their budget, and that a third of all the projects had exceeded the budget. This problem led to the following research question: ?Which factors can explain projects continued escalation within public authorities?? To answer the question, a qualitative case study of the Swedish police?s implementation of PUST, a sort of case management system was conducted. The project received considerable media attention and a large amount of criticism was directed towards the project, partly because the project exceeded the timeframe and budget set at the start.

The purpose of zoos has changed over the decades. From being menageries where wealthy people showed their collections of exotic animals to today?s zoos where science, conservation and education has become a central part of their work. Education in zoos gives them the opportunity to spread the knowledge about ecology, biology and biodiversity to the general public. Their aim is to change the public?s attitudes towards our wildlife and raise awareness about the threats that exists against our planets biodiversity.

The agricultural sector accounts for about 13 percent of the total load of greenhouse gas emissions from Sweden (Swedish Environmental Protection Agency, 2007). The Swedish objective to reduce the greenhouse gas emissions with 40 percentage units to the year of 2020, based upon the year of 1990, might imply stricter regulations for Swedish farmers. A regulation or other forms of economic incentives is probably necessary to reduce the emissions originating from the agricultural sector. This study aims to investigate the economic and managerial impact on two agricultural firms with differing production system given that a constraint on green house gas emissions is introduced. Gases included in this study are carbon dioxide, methane and nitrous oxide.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

The purpose of this essay is, using discourse analysis, to define how the Swedish society sees sexuality and how this is conveyed to young people. The questions at issue are; How is the term sexuality defined and delimited? How are the young people described in relation to sexuality? Are young people ascribed to different needs and qualities in relation to sexuality depending on their gender?There is previously a lot of research with great multitude about the sexuality of the youth. The research methods vary but text analysis within the subject area is unusual. The material used in this discourse analysis have been published by normative public institutions.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Efficient energy use in the housing sector is crucial for achieving a sustainable society. The expansion of this sector only represents a fraction of the existing houses, hence it?s within the existing houses the potential for energy savings lie. This potential has been analyzed in order to determine if it?s possible to cut the current energy demand in half.

The goal of this master thesis is to show the benefit of using computer games of the type First Person Shooter, FPS in the field of military simulations. The main focus in this is around a couple of topics. Creating the AI that controls the behaviour of the computer-controlled characters, the bots. Create an environment where it is possible to supervise the bots and also design a framework that enables cooperation between a group of bots, a squad. The result is Total Unreal Studio, TUS, a program where it is possible to add bots to a squad, connect them to a game server and inspect what the bots are doing.

The calcium homeostasis in the body is normally strict regulated to be kept within very narrow limits. This regulation is due to the action of parathyroid hormone (PTH) which is synthesized in the chief cells of the parathyroid glands. In different diseases, the calcium homeostasis is disturbed and this could either be due to a dysfunction of the parathyroid gland itself, or it could have a completely different explanation. To investigate disturbed calciumhomeostasis, ionized calcium and PTH can be analyzed from a blood sample. There are a lot of different assays to measure PTH in humans.

When the Swedish Forestry Act was changed in 1994, brushing of young stands became non mandatory. Since then the annual need for brushing in the country has increased by about 100 000 hectares per year. In later years the price for biomass energy has increased to the same level as pulp wood. The high price on biomass energy and the large areas of stands in the need of brushing has created a new market with its own technical, economical and environmental conditions. There is a development of various techniques to manage the forestry stands with late brushing.

This bachelor thesis, written as a part of the European Studies at Gothenburg University, is concerned with the European Unions? (EU) climate political governance in their both climate- and agricultural policy, and in particularly the question whether it is sustainable. This thesis intends to problematize if it is possible for the EU to continue to pursue its current agricultural policies, while at the sametime maintain its role as a sustainable actor on the global arena. The framework of theEUs? climate policy governance disciplines this analysis.

This paper sets out to investigate how companies can create advertisement that focus not only on selling but also on entertainment. The research is based on seven TV-commercials produced by the Swedish food chain ICA. The commercials were analyzed according to the methods of discourse analysis, semiotic analysis and rhetorical analysis. Furthermore, the research compares the analysis made with the thoughts and ideas of Tobias Karlsson, Head of marketing and communications development at ICA to find out how the comprehension of the commercials correlate with the original intentions made by the company.The study shows that ICA creates a commercial that contains the perfect mix of rhetorical approaches, communication strategies and entertainment mixed with gravity. The study also shows that ICA fails with its primary goal which is to sell selected products; however, by producing the entertaining commercials, they manage to strengthen their brand.

This thesis has been carried out onbehalf of Lindborg & Sons in Örsundsbroand is a concluding part of the Bachelorof Science program in ConstructionEngineering at Uppsala University. Theaim of the project is to make a plea fora database of good examples of themachine room types using Revit drawingprogram, and work out a correspondingworksheet .At the start of the process it becameapparent that there were somedifficulties in using Revit to creatingmachine room types of the variety whichthe company builds. For modelling ofoblique, curved and irregular lines, Ihad to use my AutoCAD Architecture andthen import them into Revit.The creation of calculus in Excel wastime consuming. On the other hand, it isa one-time work to create the template.The advantage of Excel is that there isno need for a re-calculation at the costof various types of machine hall. Allthat is needed is to replace the variousparameters.