Funding is essential for companies to function. All companies must relate to the funding issue, whether they are working with it in an active manner or not. Funding can be done in two ways, either through equity or debt and the ratio between these are called capital structure. Already in 1958 Modigliani and Miller concluded that a company?s capital structure does not change the value of the company, thus the company?s debt in relation to equity is irrelevant.

This dissertation examines how creativity can be of benefit for the school. It discusses if there is a need or demand for it and how the present situation is in Swedish schools. Defining creativity accurately is difficult but it is relevant to look at the environments that use creativity. There is a vast amount of literature that uses creativity and it varies to some extent. Creativity originates from meetings and combinations, both within and outside of the individual.

In this thesis the methane gas potential of three different substrates, two algaes Saccharina latissima and Laminaria digitata and biosludge mixed with paper fiber was studied. This was done by batch experiments in a laboratory environment to examine the gas production and composition of the produced gas.Biogas production is a complex anaerobic digestion process in which various microorganisms decompose the substrate in steps and at the end produce biogas and a residue. Many factors affect the production of gas, for example the substrate content, temperature and pH in the digester.The analysis of methane potential were divided into two experiments. In experiment 1 substrates were digested along with inoculum from Växjö waste water treatment plant in a temperature of about 37 ?C.

The high feeding value of red clover makes it into an important species in Swedish agriculture. There are three different maturity types grown in Sweden, early, medium late and late. The time for heading, regrowth and winter hardiness is affected by the maturity type, but there can also be other factors that are affected by the maturity type, for instance fiber content. In a greenhouse experiment three red clover varieties of different maturity types were compared; early Titus, middle late SW Nancy and late SW Torun. The features compared were fiber content and differences in development rates.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Utifrån en historisk jämförelse av de tre äldsta svenska ETFerna undersöker vi huruvida svensknoterade ETFer är en bättre placeringsstrategi än aktivt förvaltade Sverigefonder. Studien genomförs med de fyra utvärderingsmåtten Sharpe Ratio, Treynor Ratio, Jensen?s alfa samt Information Ratio för att se om ETFer ger högre riskjusterad avkastning än jämförbara aktivt förvaltade Sverigefonder. De tre ETFerna, XACT OMXS30, XACT OMXSB och XACT OMXSBULL jämförs mot samtliga aktivt förvaltade Sverigefonder som har som strategi att investera i stora bolag listade på Stockholmsbörsen. Samtliga utvärderingsmått ger tvetydiga resultat men två av de undersökta ETFerna visar sig ha genererat högre riskjusterad överavkastning än de jämförda fonderna.

In this paper I attempt to analyze the ways the European Union defines its external borders in cross-border co-operation with its neighbours. The analysis is based on case study examining the founding components of a updated version of the Northern Dimension policy of the European Union.The analytical framework of the study is composed of three different perceptions on the cross-border co-operation; regionalisation, integration and flexible integration. I conclude that the model of cross-border co-operation laid by the Northern Dimension policy would have an impact on the EU's external border with Russia, making it more flexible and vague.As far as the geographical terms of the co-operation are concerned, they seem to shift from regional co-operation to greater emphasis the role of networks as basis for co-operation instead of traditional regions..

Denna rapport behandlar mitt examensarbete som genomfördes i samarbete med HaldexBrake AB. Haldex Brake AB håller på och utvecklare en ny generation broms åt lastbilar.Uppdraget bestod av tre delar. Att ta fram lösningsförslag som säkerhetsställer beläggjärnetsplacering i förhållande ett beläggjärn så kallad Cross-beam. Att säkerställa att bultar monterasmed rätt åtdragningsmoment på 230Nm. Den sista tredjedelen av arbetet bestod i attpresentera lösningar som helt eller delvis eliminerar oljud, när olika komponenter med spel,slår i delar i okhuset.I projektet har flera olika principkonstruktioner tagits fram och genom Freddy Olssonutvärderingsmallar har sedan en primärkonstruktion utarbetats fram.I dem andra två resterande projektdelarna belyses lösningarna väldigt generellt av denanledningen att det kräver specialkomponenter..

The purpose of this thesis was to examine how the build-up of customer relations can be characterized at the end of the industrial selling process and how companies engage their cross-functional selling teams into this relationship building effort. Through a case study of Omega, a multinational company engaged in the selling of products of an industrial character, it was revealed that the build-up and maintaining of the customer relationship is of acute importance, as it presents the company with a window of opportunities. Through its relationship with the customer the company can be able to sell other products, which are related to the original purchase made by the customer. For the company?s competitors the established relationship might also serve as a barrier when attempting to enter the market or increase market share.

Can the lack of functional cross-cultural communication among individuals within an international organization be the reason for cultural clashes to occur, and lead to conflict between two cultures within the same organization?Our aim is to try to create a potential model of how cross-cultural problems can be studied, in order to contribute to the solution of the problem. And to examine whether the theories, which form the basis of our model can be applied in reality.The research have assumed from the hermeneutical approach for a holistic view of the problem area. The deductive approach has been used in order to distinguish whether the theories can be applied to reality, and qualitative research method for collecting data.The focus lies within cross-cultural communications, which defines the various cultural factors that can affect organizational culture. Hofstede dimensions and the social structure are mentioned and cultural factors as language and religion.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

With increased need for flexibility in timber deliveries, forest roads become an important factor. The disintegration of roads during the spring season can be avoided if it is possible to rule cutting areas to stands with good carrying capacity along roads with good carrying capacity. The goal with this work was to create a method to find the stands with high carrying capacity located near roads with high carrying capacity, and select them into a collection file. The method was based on Esri ArcGIS 9 and the tables that follow within that program. The method resulted in four different themes: 1. Collections with GYL 100 that cross the bufferzon for 0, 1, 2 and 3 class roads. Result 36 collections. 2. Collections with GYL 100 and 200 that cross the bufferzon for 0, 1, 2 and 3 class roads.