In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

The purpose of this study has been to investigate how socialworkers describe their attitudes towards reporting childabuse to the police and if they make different decisions when they believe the violence to be honour related and how they handle these questions. The main questions are; How does socialworkers describe their and their colleagues attitudes towards reporting childabuse to the police and when do they believe they should report? Do they describe honourviolence as a specific kind of violence that should be lifted and in what way does it affect their work? The study is written from a legal sociologist perspective with a qualitative approach. Four socialworkers were interviewed and the interviews were analyzed with an anti-racist theory and with the theory about freedom of action.The conclusions is that the socialworkers mostly report childabuse to the police when the violence is physical. This means that children who describes to be subjected to psychological violence, including honourviolence, has poor legal security.

This thesis presents the implementation of a knowledge base system for rough sets [Paw92]within the logic programming framework. The combination of rough set theory with logic programming is a novel approach. The presented implementation serves as a prototype system for the ideas presented in [VDM03a, VDM03b]. The system is available at "http://www.ida.liu.se/rkbs". The presented language for describing knowledge in the rough knowledge base caters for implicit definition of rough sets by combining different regions (e.g.

This study contains how pre-school teachers talk about their mission as tutors and their assignments to educate student teachers in relation to the document that contains information concerning practice-based learning. The students are involved in communities of practice regarding pre-schools for children between one year and five years old. The pre-school teachers will share their daily work and pedagogical responsibility in the activities, meaning that the students are expected to show social engagement in interaction between children and adults. When teachers from the University visit the pre-school, the students are supposed to have a lesson or activity with the pupils in the practice class. And afterwards the students, the pre-school teachers and the teacher from University together have a developing discuss about the outcome objectives that the students are supposed to reach during the practice.

The purpose of this study was to investigate how three Swedish news publications writes about integration and immigrants. The news articles were analyzed with a rhetorical analysis. The method was supplemented with theories of media and ethnicity, agenda setting theory and gatekeeping theory. This study resulted in the conclusion that racist discourses are found in the three news publications, regardless of political color, writer or article genre. Many of the articles makes a clear division of "us and them", where "them" is defined by the text's "us", who are often Swedes.

The purpose with the paper is to theoretically investigate how sensory experience and positive affect in contact with outdoor environment can promote health by 1) develop a model of the sensory and emotional processes based on multiple code theory (Bucci, 1997) and 2) examine if this model can increase understanding of the processes that takes place in outdoor recreation, the way this is described in environmental psychology research and theory. The paper starts by introducing research and perspectives concerning outdoor recreation. Different theories of nature?s health promoting effects are described. These include the restoration theories of Roger Ulrich and Steven and Rachel Kaplan, theories more concerned with outdoor activities and a theory combining these two perspectives called instorative theory. After this sensory and emotional information processing is examined through the works of Wilma Bucci and Jean Ayres. Antionio Damasio?s theories of emotion and Daniel Stern?s concept of vitalityaffects are than introduced to extend this reasoning.

The purpose of the study isto,based on network theory, systems theory and development ecological systems theory,understand parent?sexperiences of having children with autismspectrum, as well as understand the importance of social networksfor the parents. All of the intervieweeswere mothers. The results showed that it is important to parentsto have contact with other parents who are in the same situation as them. Many of the interviewees had a small social network.

Purpose: The aim is to investigate the mechanisms behind the destructive entrepreneurship in the assistance industry.Method: To investigate the destructive entrepreneurship in the assistance industry, we conducted a qualitative study in the form of semi-structured questions. In total, we interviewed four authorities and an employer organization.Theory: Theoretical framework: The study is based on Baumol's (1990) theory of productive, unproductive and destructive entrepreneurship and rent-seeking by Murphy et al (1991), but the study's principal theory that we have chosen to apply is the routine activity theory of Cohen & Felson (1979) that describes three elements that must come together in order for a crime to be committed.Conclusions and discussion: Our study shows that it is clear that there is both fraud and abuse within the assistance allowance, which can be done in different ways. Some users simulate their illness that they exaggerate their need for assistance. Some assistance providers have abused the compensation by paying lower wages and empty false wages etc. The study showed that there also exists a type of human trafficking.

The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. This has led to a pattern mode of explanation, where understanding a unique and complex field is the focus. The theoretical perspective utilized in this thesis is mainly based on empirical research on similar market-based systems for emission control.

The aim of this study is to take note of  social worker´s views on opiate addiction and medication-assisted treatment. The definition of social workers in this paper, is people who are involved with individuals  who have an opiate addiction and have therefore been in contact with drug assisted treatment. Data was collected through interviews with social workers. The interviews were based on an interview questionnaire on four explicit themes: Motivation, Medical Assisted Treatment (LA) Other complementary treatment and expenses and its meanings. These are analyzed and discussed through the theory of harm reduction and the theory of labeling..

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

This is a historical documentary research study across Neva Leona Boyd (1876-1963). The theoretical perspective is based on the historical perspective of knowledge from ancient Greece to the approach of modern symbolic interactionism. The study shows that Boyd, who was Viola Spolins teacher, was a proponent of the modern view of group play theory. 1909 she founded Chicago School for Playground Workers, later transformed to the Recreation Training School. Until 1927, the school entered in Hull-House initiated by Jane Addams.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

During the autumn of 2007 I carried out an investigation within the bank and finance Sector. The aim of the investigation was to see how informal aspects could be understood in relation to equality within Bank AB? The main question was: Which are the obstacles and opportunities for equality within Bank AB? To answer the main question I asked the following questions to the material: Are there any gender related different within the organization? How are men and women represented within the internal magazine? Which are the conceptions related to sex/gender within the organization? The investigation is based on a survey, the internal magazine was investigated and finally interviews took place. Throughout the investigation I used organization theory in a gender perspective. With the gender organization theory I examined concepts as structures, leadership, symbolism and changes associated with equality.