In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

De kommunala bostadsfastighetsaktiebolagen har haft en fördel jämtemot de privata bostadsfastighetsbolagen när det kommer till risker och konkurrens där stora skillnader har varit tillgången samt kostnaderna för finansiering. För att verka för en mer konkurrensneutral marknad genomfördes en omreglering som implementerades genom en ny lag 2011. Lagen 2010:879 om kommunala bostadsaktiebolag åsidosatte det tidigare förbudet mot vinstdrivande verksamhet och inverkade konkurrensneutraliserande vad gäller bland annat de kommunala bolagens möjligheter till förmånlig finansiering. Utifrån förändringarna antas följande problemformulering:Har omregleringen 2011, genom lagen 2010:879 om allmännyttiga kommunala bostadsaktiebolag, lett till en förändring av de kommunala bolagens kapitalstruktur?Givet problemformuleringen kommer studien att undersöka två teorier som utvecklats genom Modigliani-Miller, vilka är trade-off teorin samt pecking order teorin.

The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..

Today, many discussions are taking place through different platforms concerning the huge problem of ill health within modern society. Ill health tends to affect both children and adults. For the adult sector ill health may lead to doctor?s notification of illness in the short term and on the long term permanent disability benefit. In the mass media there are often articles published that point out the rising number of people with sick pay and people being given permanent disability benefit.

Vi vill karaktärisera fenomenet konceptbutik och undersöka hur den kan fungera som ett verktyg, för att bygga upp sitt varumärke. Konceptbutiker handlar om att ge upplevelser och erbjuda aktiviteter. Genom de fem sinnena kan man involvera kunden och ge den en upplevelse. Det optimala för en konceptbutik är att enbart sälja ett varumärke då dess syfte är att stärka det. Personalen och interiören har visat sig ha en viktig roll när det gäller att föra ut rätt budskap..

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

Noterade bolag som står inför investeringar behöver besluta om vilken finansiering som skall väljas. Finansiering genom eget kapital, skulder eller en blandning av dessa utgör ett viktigt val för ett företag. Ett bra beslut kan medföra en lägre kapitalkostnad, en bättre ägarstruktur och mindre risker vilket i sin tur medför en högre trovärdighet och lägre räntor. Å andra sidan kan ett sämre beslut medföra att företaget betalar ett högre pris för sina skulder, samt att företagets fortlevnad och trovärdighet ifrågasätts. Studien har avgränsats till tio bolag i Sverige sett till bolagsvärde, exkluderat banker och finansinstitut.

Handel är en central del av världen i det rådande tillväxtparadigmet. För att underlätta handel mellan nationalstater skapades år 1948 GATT (General Agreement on Tariffs and Trade). Detta avtal var så lyckat i att avskaffa handelshinder att övervakningsorganisationen WTO (World Trade Organization) skapades. WTO har sedan det bildades arbetat med att förenkla och effektivisera handeln och införlivat flera handelsrelaterade frågor till sin organisation. Då WTO bildades (1994) initierades samtidigt kommittén, CTE (Committee on Trade and Environment).

Den här uppsatsen tar sin utgångspunkt i den svenska befolkningens tilltagande ohälsa de senaste åren. Syftet är att undersöka om, och i så fall hur, morbiditet är relaterat till konjunkturläget och på så vis försöka utröna om åtminstone en del av den försämrade hälsan kan tänkas förklaras av det rådande ekonomiska läget med både högkonjunktur och bra tillväxttakt. Den hälsovariabel som främst används är ?Allmänt dåligt hälsotillstånd? och utgör en del av SCB:s undersökningar av levnadsförhållanden. Perioden som undersöks är 1980-2004.

Migration and giving birth are crucial decisions for animals during their life cycle, which may have lasting consequences on their population demography and fitness. Migration can entail a variety of possible effects for an individual, such as access to high quality food and reduced risk for predation. The moose (Alces alces) in northern Sweden is partially migratory and moose females are known to give birth to one or two calves. The synchrony between time of calving and timing of migration has not been compared before, especially in terms of energy maximizing and time minimizing perspectives, which may provide vital cues for fitness benefits of migration. I investigated effect of timing of birth and individual life history on distance, timing, stopovers and duration of 190 individually marked female moose that have been tracked for multiple years in ten different areas in northern Sweden.

The focus of the thesis is: how conditions for agriculture in the Republic of Macedonia today may form the basis for development of the agricultural sector towards conditions needed for future accession into the European Union. The method for investigating this question has been to look at newly available farm monitoring system (FMS) data from Macedonia. Also to look at the latest government policies created in the country for the agricultural sector and rural areas in relation to the requirements for EU accession. Articles and empirical studies published by other authors related to the questions which arise in this study have been reviewed and presented herein. Trade relations, trade patterns and national economic and agricultural trends are displayed to provide a background overview for the study of the agricultural sector.

Sometimes one get sucked in old thinking which results in that the development brakes down. This is exactly what has happened in the industry Baby Versatile Concept will enter. With innovative solutions on elementary problems and new developed functions the marked not yet seen will the product take land. Though the problem already from start had high potential it was no surprise that, by the realization of the ideas in mars, interested venture capital of four hundred thousand Swedish kronor. Already by the start of the project a concept patent was planned and will now be realized.

The economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

This thesis aims to examine when democratic consolidation took place in Costa Rica from a maximalistic perspective. The hypothesis is that it?s likely that the democracy was not consolidated as early as 1953 which would be the case if applying a minimalistic perspective. Linz and Stepan?s theory about democratic consolidation has been chosen as the theoretical framework of the thesis and the research has been conducted by using a qualitative text analysis.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).