Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

This paper is interested in Swedish psychiatry during the period between 1930-1950,localized to Mariebergs hospital in Sweden. The purpose of this paper has been to testSjöstroms evidence of the pattern that he used to create three analytical concepts, roughlytranslated to; morally educative discipline-treatment, the production process and the idealinstitution citizen. Sjöström motivates that his concepts gives insight into one aspect of thepsychiatric expansion between 1860-1960 as well as creates an understanding of psychiatryas an institution. The source material for this paper has been patients' medical notes writtenby the chief physician of the institution. Via a method which mainly different from Sjöstromin its selection, categorization and more thorough presentation, this paper has seen the samepatterns which Sjöström has created his three concepts from.

The aim of this study was to shed light on the phenomenon of sex purchase amongst men from the perspective of professionals working at KAST*. Our main research questions concerned who the sex-purchasing men are, what their incentives are and furthermore how the professionals depict their work with these clients. In order to examine this we conducted three qualitative research interviews. The theoretical framework used to examine our results consisted of social constructivism and professional acting space. Main results show, contrary to research, that the ?typical? sex buyer does not exist, nor do specific motives.

The idea of bringing mindfulness into organizations has become increasingly popular. While previous research has shown positive effects of mindfulness practice in individuals, consequences of introducing mindfulness in organizations remain largely unexplored. This thesis examines those consequences through a qualitative study. We conducted semi-structured interviews with members of two case companies. Based on the effects which mindfulness has been shown to have on individuals, our analysis was especially focused on the areas of efficiency, effectiveness and organizational culture.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Can an increased intake of omega-3 fatty acids have an effect on testosteronelevels in women with PCOS?Author: Ylva Dernbrant och Helene HagenborgSupervisor: Lena HulthénExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012BackgroundPolycystic ovary syndrome affects women of fertile age and consists of elevated testosterone levels and increased insulin resistance along with effects on ovulation and fertility. The elevated level of testosterone often leads to problem with acne and hirsutism, and it is also common with overweight and metabolic syndrome. The nutrition treatment has mainly consisted of energy restriction, together with exercise and drugs to reduce insulin resistance and consequently reduce androgen levels. However, an in-depth knowledge about how the components of our diet can affect further, is lacking.Omega-3-fatty acids can affect insulin resistance and testosterone levels within other groups but today knowledge is lacking if these findings can be transferred to women with PCOS.

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

The report assesses the typical questions regarding Corporate Social Responsibility within the automotive industry. An attempt as to whether Corporate Social Responsibility has an impact on growth companies is demonstrated. Volkswagen Group is within the required analytical criteria, which are to be studied. Also, the fact that they recently launched ?Strategy 2018? makes it even more interesting to immerse into.

Syftet med studien är att belysa lärares och rektorers tankar kring diagnostisering av elever i de tidiga skolåren vid användande av Skolverkets diagnosmaterialDiamant, som riktar in sig på den förberedande aritmetiken.Studien har en kvalitativ ansats med semistrukturerad intevju som metod. Deltagarna i undersökningen är fyra lärare samt två rektorer med erfarenhet och utbildningen inom området.Resultatet visar att informanterna anser att de får betydelsefull information om var barnen befinner sig i den grundläggande taluppfattningen via diagnosen och därmed kan barn med behov av hjälp och stöd uppmärksammas. Informanterna har en formativ syn på diagnostisering. De fokuserar på hur resultatet följs upp, hur de finner pedagogiska och organisatoriska lösningar. Rutiner för detta är olika på de enheter där informanterna är verksamma.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Oral intake of green tea and its effect on the appearance of UV-induced erythema, erythema solare ? A systematic literature reviewAuthors: Ernita Antoni Mulliqi and Pernilla GustafssonSupervisor: Sofia KlingbergExaminer: Ingrid LarssonProgramme: Dietetics programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 10, 2013Background: UV irradiation of the skin can cause erythema, clinically called erythema solare. The condition can exert pain as well as discomfort and may in the long term lead to negative effects including skin cancer. Green tea contains catechins which are substances with anti-inflammatory effect that may have positive effects on the skin. The intake of green tea is believed to have a protective effect against UV irradiation, since green tea extracts in lotions in previous studies have shown to increase the skin tolerance level against UV irradiation.Objective: To examine the scientific basis and determine whether an oral intake of green tea has a protective effect against UV-induced erythema.Search strategy: Searches in the scientific databases PubMed and Scopus were made to find suitable articles.

In the 19th century, photography was often employed in attempts to objectively capture evidence of paranormal phenomena. With the advent of television, this tradition came to be coupled with the apparent mystery of distant communication through electromagnetic waves. The television set has often been depicted as intrinsically occult or even haunted.It is therefore natural that television has proven to be an ideal medium to present beliefs, tales, and investigations about paranormal phenomena. Most such presentations have been openly ficticious, but in television the distinction between fact and fiction is often blurred, and the emergence of shows where the crew claims to pursue a serious investigation was inevitable. One of the most successful such shows is the British Most Haunted, airing since 2001.

The purpose of this thesis has been about processing an already existing folder for a tax funded organization which is also the employer for this mission ? Expectrum. The reason is that both Expectrum themselves and the recievers of the folder are unhappy with the existing material. The critic that has been directed to Expectrum is that the recievers have trouble understanding what Expectrum is and what they do. Based on qualitative methods such as interviews and text analysis I?ve been able to answer my questions for this thesis.