The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

My own experiences as an upper secondary school teacher and the increase in research on masculinity in educational settings that occurred during the late 1990 emphasizing on the gender gap in achievement and grades is the point of departure for this thesis. The aim is to investigate how boys in upper secondary school are constituted and constitute themselves as motivated and achieving learning subjects. Another aim is to see what possibilities there are to form different teaching practices to create other possible positions for me and the pupils. The research questions are 1) How does boys´ construction of masculinity constitute how they see their own ability to be motivated and achieve in school 2) What significance do my shifting approaches and expectations on the pupils as well as teaching have on the boys constitution as learning subjects? To answer these questions I use a theoretical framework of feminist poststructuralist.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

This master?s thesis aims to analyze the ongoing debate in Scandinavia on research evaluation of the humanities. This field of research uses bibliometrics, quantative analysis of bibliographical units as a research assessment tool. In recent years evaluative bibliometrics has been an increasingly used method. In Scandinavia, governments have introduced new funding models for research in higher educational institutions.

The aim of this study is to examine the existence of norms in three Spanish textbooks intended for upper secondary school in Sweden. One category of norms, gender norms, is selected for analysis. The focus of the analysis is on how gender norms are represented in the textbooks. The concept of gender also includes - in addition to the relation between man och woman - ethnicity, sexuality and disability. The three analysed textbooks are Caminando 3, Vistas 3 and El Sur paso 3.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This study aims to delineate the discourse of the canonical issue of the defectus natalium, the defect of birth, ascribed to medieval Catholic clergy of illegitimate birth, which prevented ordination to the Holy Orders or advancement to higher monastic offices. Using papal dispensations directed to Swedish clerics, monks and nuns during the period 1255-1372, the essay attempts to outline the official attitude of the papal authority towards illegitimate birth among its servants and how such a defect could be compensated by the individual. The study argues that various circumstances and personal qualities could be addressed to support the case of the supplicant. The main themes include an observance of clerical celibacy, scholarly learning, pilgrimage permeated by hardship, intervention of a third party, loyalty to the Church and overall practical circumstances that demanded a dispensation for the benefit of the ecclesiastical institutions. Drawing some inspiration from Michel Foucault?s conception of discourse, the essay argues that a polarizing discourse had by the 13th century been formed within the Catholic Church, which focused on a dichotomy of the legitimate and illegitimate cleric.

Based upon theories founded on social constructionism, and criticism raised against these theories, this study aims to present a more complex perspective on non-heterosexuality from what has earlier been presented in Swedish lesbian, gay, bisexuality and transsexuality research. Fourteen semi-structured interviews with non-heterosexual women were analyzed using a discourse analytic approach. Four discourses about sexuality were described: "definition, preferably as either-or (heterosexual or homo-sexual)", "normality", "sexuality as constant and unchangeable", "sexuality as homogenous". Different ways of relating to and challenging the positions offered through these discourses were discussed. In conclusion, the study discussed which implications these findings have for psychologists working with non-heterosexual women, and how discursive positioning can be understood from within a psychological framework..

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Social control in different forms has existed in all known societies. This control has taken different shapes and expressions. In older smaller communities there was a collective control among the citizens. In modern societies the state is trying to control the lives of the citizens. These control mechanisms can be seen as both freedom-reducing and freedom inducing depending on which concept of freedom one upholds.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

The aim of this study was to shed light on how journalists describe the child?s world and what gender labels are used in their descriptions. We wanted to get a better understanding of what happens when gender is constructed.In order to study how gender is constructed, we chose to examine how the children?s magazine Kamratposten describes children?s spare time. We chose Kamratposten because it turns to both girls and boys.

The purpose of this study is to examine discussions on the Swedish internet forum ?Flashback? regarding female body hair and the cultural norms that surround it. The discussion is centered around a broadcasted event in which a woman?s hairy armpit was incidentally shown, with a lot of viral hate as a result. Our purpose with this study is to get a deeper insight into viral hate towards women who challenge gender norms.