In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Banks are an important institution for the economy of a society. During the later years the world of banking has changed. Several new actors have entered the market and taken over traditional bankservices as well as new ones. The way of conducting banking has changed with the event of new technology. One of the banks customer segments, the students have also been under a change. With a changed market companies have to adapt to the new rules of the game.

This thesis is a qualitative study in which 12 award-winning printed adverts, awarded with either a Swedish ?Guldägg? or an international Clio Award, have been analyzed from a rhetorical perspective. Visual rhetorics were used to analyze the adverts in order to expose the rhetorical concepts and to find out whether the rhetorical concepts represented in the Swedish adverts are the same concepts represented in the international adverts. One of the conclusions drawn is that pathos-arguments, a rhetorical concept where the senders allude to the emotions of the receivers, are the most prominent in both Swedish and international adverts, but are used in different ways. Another conclusion drawn is that the adverts are overall characterized by their messages not being explicit.

Collaboration is a form of organization on the rise in Sweden. For health care, it is ofinterest to collaborate with industry to ensure that needs for specialist education andtraining are met and that products developed meet the relevant requirements.Conversely, industry actors have an interest to have a close collaboration with healthcare in order to gain insight into customer needs, provide information about theirproducts and to test products in development.The starting point of this study is an agreement and regulatory framework for formsof collaboration between public health care in Sweden in general and thepharmaceutical industry, the medical device industry and the laboratory technologyindustry. The research questions concerns how this agreement has evolved and theprocess surrounding its emergence may contribute to knowledge about collaborationas a form of organization and the relationship to concepts such as legitimacy,corruption and institutional theory.By tracking the emergence of the current regulatory framework genealogicalthroughout history, the study uncovers how the agreements have played a role in andcontributed to the legitimization and institutionalization of collaboration practices andhow crises have changed the shape of the practices. A theoretical treatment ofrelevant concepts such as legitimacy, institutionalization of practices, corruption andstigmatization of organizations form the basis for an interpretation and analysis of theprocess.The conclusions of the examination of the historical process that led to the currentagreements contribute to empirical knowledge of how crises and stigma affect thelegitimacy of collaboration practices and how the repair of legitimacy can be donesuccessfully after a crisis. The treatment of the empirical material is also a historicalsource for the development of ethics agreements between public health care andpharmaceutical industry and the medical industry in Sweden..

Nordmaling is a small muncipality that has gotten a lot of critic in media over the last two years. In order to regain a good reputation and to communicate a strong message towards external groups, Nordmaling have decided to develop a branding platform that can represent the organization in both external and internal communications. In order to develop a brand the organization must understand its identity.The purpose of the study was to examine the employees? thoughts of their organization in order to be able to define the organizational identity and give recommendations of core values that the organization can apply to their brand. To understand how the employees perceive their organization and what they think the organization stands for, the main focus was to study their view on values, standards, goals and vision of the organization through focus interviews and a survey.

This essay discusses my proposed collection of short stories. The aim has been to examine the texts in terms of form and thematics, and position of the texts in a social context. First I present the collection, and then look at the texts from stylistic angle. I have chosen to use the concept of descriptive style. I have picked out certain parts of my texts in order to see which effect they have on the reader (in this case I).

Background:Malnutrition is a nursing issue that causes both physical and psychological suffering of those who are affected. In order to achieve care that is safe and has a good quality, it must be based on the assessment and actions of the state. District nurses play a central role in this work. Aim: The aim of this study was to describe the district nurses' work with identifying and addressing malnutrition in older people in nursing Home Care of the Community. Method: Six interviews with district nurses were conducted.

Building with volume element is relatively new and has started to increase more and more. The regulations that exist to regulate and determine how the transports of volume elements are to be conducted are diffuse and not very well adjusted to address the issues with transporting volume elements. Today there are a number of instances that a company has to turn to in order to get a somewhat different view, what regulations say and interpret it in order to know what applies and not applies regarding the transportation of volume elements. regulations. The rules that are in place make it tough for the volume element producing companies to develop and continue to be active on the market.

The purpose of this study was to illuminate dentists? work with guarantees. A case study was performed by personal interviews with dentists from both private and public sector. The result showed how dentists work with guarantees and how they motivate their guarantee obligations. We found that service guarantees? shaping and application should be simple and obvious.

AbstractAim: The aim of the study is to analyze ten different columns written by Linda Skugge, in order to see what kind of rhetorical means she uses to get her message across. It is also to examine if, and to what extent, these means are of female nature, and to see what kind of persona Skugge uses in order to be trustworthy.Method: Rhetorical analysis of ten columns written by Linda SkuggeMain results: The study has shown that Skugge´s rhetorical strategies differ from the ones recommended in theories about female speech. Skugge writes with a lot of character and emotionally based arguments, which, according to the theories, is more of a male way of speaking. Skugge gives an impression of being strong, competitive and offensive in her character, but also reveals that her role is consciously chosen in order to receive respect and to gain power.Number of pages: 42Course: Media- and Communication studies DUniversity: Department of Information science, University of UppsalaPeriod: Spring 2005Tutor: Amelie HössjerKeywords: rhetoric, rhetorical analysis, feminist studies, persona, Linda Skugge.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

Background: Obesity surgery is the only technique that has proved to have a long-lasting effect on weight loss. Operation is not a solution but rather a lifelong involvement for the person. To loose a lot of weight means a big adjustment for both body and mind and the operated person may need support, advice, information and encouragement. Aim: The aim was to describe how a person, operated for obesity, can be supported in order to reach improved health pre- and postoperative. Method: A systematic literature study was made which resulted in 18 scientific articles that have been reviewed.

Syfte: Syftet med uppsatsen är att jämföra och analysera valet av finansieringsform och påverkande faktorer av kapitalstruktur inom respektive bransch. Vidare kommer detta att ställas och beprövas mot de teoretiska modellerna.Metod: Uppsatsen utgår från en kvantitativ ansats. Internetenkätundersökningar inom respektive bransch samt en räkenskapsanalys utifrån årsredovisningar.Teoretiskt perspektiv: Teorin ger en ingående kunskap om MM: s proposition I och II, samt teorierna trade-off och pecking order. Vidare behandlas en del relevanta begrepp.Empiri och analys: Sammanställning av information ur enkätundersökningar och årsredovisningar. Vidare har empirin analyserats och kopplats till teorierna.Slutsatser: Pecking order teorin stämmer bra in som tillämpning på finansieringsform för tjänstebranschen, dock inte på fastighetsbranschen.

This study is made in cooperation with Setragroup AB. Setra is Sweden?s biggest sawmilling company with a turnover of almost 6 billion SEK. 45% of the produced volume goes to the Swedish market where the customers are the DIY-sector and industrial customers. Setra as well as the other Swedish sawmilling companies operate in a very competitive environment.