On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

SammanfattningMiFID, direktiv om marknader för finansiella instrument är ett nytt europeiskt regelverk för den finansiella sektorn som träder i kraft den 1: a november 2007. Direktivet syftar till att förstärka konkurrenskraften för den finansiella sektorn, förbättra konsumentskyddet samt inkludera hela utbudet av finansiella tjänster och produkter. Då MiFID: s införlivande i svenska lag försenades fick de svenska värdepappersföretagen under 2007 en relativt kort tidsperiod på sig att anpassa sina verksamheter till de nya bestämmelserna. Syftet med denna uppsats är att undersöka vilka svårigheter tre svenska värdepappersföretag erfarit vid arbetet med att anpassa deras verksamheter till de nya bestämmelserna i MiFID. Vi har studerat direktivet och jämfört med nuvarande regleringar samt genomfört fyra intervjuer, varav tre med svenska värdepappersföretag av varierande storlek.

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.

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

The aim of this essay is to analyze the discursive production of Food, within the Slow food movement, by its members. Through a discourse analysis inspired, theoretically and methodically, by Michel Foucault, this essay examines how the idea of food ? that is ?what should be eaten? ? in opposite to what can be eaten, is constructed within by Slow Food members in the Gothenburg area. The essay analysis how Slow Food?s food discourse is structured and what results this formation has on food within this discourse.

The aim with this report is to investigate what influence the way playgrounds are used throw the case study in Vänersborg, and also to find methods for municipalities to collect information about how playgrounds are used. The methods were observations, interviews with parents and children, a questionary with questions about what playgrounds they used, how often and why they used them and what the children used to do there. There was also a demographic investigation and documentary research. The most popular playground, Skräcklan, gets visitors from all parts of the municipality. It is located in a park with a view over the lake Vänern, there is a parking place and a café and it has furthermore a large area and many play equipments. Many of the families make shorter trips and picnics to this place. In exception of this playground, the families almost always go to the playground in their neighborhood and their part of the town.

This essay examines the grotesque in Samuel Becketts wellknown play Waiting for Godot. The play is primarily seen as an icon of absurdism, and it is such not appropriate to examine the play as if it belongs to the litterary genre of grotesque. The primary purpose of absurdism is to reveal the pointless- and emptiness of existence. In order to illustrate these points absurdism will often make use of the common characteristics of the grotesque. With this in mind I present, within this essay, an eximination of whether Samuel Becket makes use of these characteristics to assist his portayal of emptiness in Waiting for Godot.A prior understanding of absurdism is required and i have as such primarly used Martin Esslins famous studies.The studies of the grotesque are mainly represented by two theorists.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

The first commercially produced wind turbines in Sweden are starting to reach theend of their lifetime after approximately 25 years of producing energy. The cost fordismantling the turbines, according to Ardefors et al. (2009), is calculated to be 1-2 %of the total investment of the wind turbines. The purpose of this master thesis is tomap the dismantling process of wind turbines in Sweden and try to find a sustainablesolution for the future.To make sure that a correct dismantling process takes place, and that the financialaspect is covered, a proposal for a financial guarantee is worked upon. A nationalunanimity will be created through a financial guarantee and the risk will be minimalof a third party getting afflicted.Studies of literature and interviews have been carried out.

The essay is an analysis of the theatrical and dramatic aspects to a playtext. Based on the production and manuscript Rhubarb by Maria Blom.With the essay I intend to answer the following questions: What happens to the manuscript Rhubarb during the transformation from being a dramatic text to becoming a theatrical text? What are the similarities and differences between reading a manuscript and watching the performance of a play?The essay is based on literature, two interviews with Maria Blom and the manuscript to Rhubarb by Maria Blom. Besides two versions of the script I also had the opportunity to watch videotaped material from the original production. And I compared the original cast of Rhubarb with twoamateurproductions of the play..

Currently there is a controversial debate about that we must reduce our impact on the global warming; therefore both the Government and the local authorities have invested heavily in developing renewable energy in Sweden. The major development on the wind power market can be seen as a result of both the technological development and also on the decision that the Government took in 1996, which opened up the wind power market for private parties.This paper has aimed to examine the types of financial innovations that have arisen from the investments and financing of wind power on Gotland, and what these innovations can contribute to the future development of wind power.The problems that this thesis is based on is; what kind of financial innovations have occurred within investment and financing of wind power? How can these innovations contribute to the continued development of wind power on Gotland? The conclusion of this study shows that respondents and participants have defined a number of financial innovations that have emerged. Where some of the innovations only can be seen as incremental since they are based on continuous improvements, while others can be seen as radical as they are completely new for the context in which they operate. The study has also shown that Gotland has a great potential to produce more renewable electricity, but the development is dependent on the new power lines being built, in order to export electricity to the mainland..

Research issue: The transition from Basel II to Basel III becomes consuming for banks, financially. But Basel III should be profitably for financial market economy. Risks in the financial world is very complex. Is Basel III is sufficient to manage risk and future crisesPurpose: The purpose of this paper is to examine the application of Basel II and the transition to Basel III in Sweden with the banking system in focus.Method: The study has a qualitative research methodology for the collection of empirical data. The study is based on interviews with four large banks of Sweden (Swedbank, SEB, Nordea, Handelsbanken) and with Finansinspektionen.

There are over 100 banks in Sweden. Yet, most people tend to choose one of the top four banks and stay with them. Times are changing, however, and the growth of online-based self service solutions has increased the importance of attracting and retaining customers at an early age. SEB and Swedbank have addressed this issue by introducing bank bundles. Since most banks offer similar services, the packaging and framing of the bundles have become increasingly important.