The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Purpose/Aim: The aim of this thesis was to study Sydsvenskans coverage of the police crisis in Skåne 2009.Material/Method: The study is based on 26 articles which has been analysed within the frames of Norman Faircloughs Critical Discourse Analysis..

In this paper I argue that the development of innovation ideas within the financial system of scientific research might have a counterpart within the financial system of the social sciences and the arts. The ideas of innovation share a common way to evaluate science in terms of how well it can contribute to economic growth. In the past two decades a similar development can be observed within Riksbankens Jubileumsfond (RJ), one of the largest external financiers of the social sciences and the arts in Sweden. The idea of evaluating research used by the innovation ideas has grown popular within RJ, only it seems they evaluate research in terms of how well it fits into an international research community rather than how much it can contribute to economic growth as is the case within the innovation ideas. By examining the different ways of financing research that RJ has used during the last 2 decades, this paper aims to introduce a new perspective in which it is possible to understand the development within this type research funding as a part of a bigger system of development..

Problem: Companies are becoming more active in social media. They usechannels such as Facebook, to communicate and interact with theirenvironment. In connection with this, companies must also be prepared todeal with crises in social media. Previous research shows no clear guidelineson how companies can work in social media to prevent crises.Purpose: The purpose of this qualitative study is to examine how companiesin the communications industry can work with Facebook to prevent crises.We hope that our study can provide new perspectives and guidance on howcompanies can work with emergency communication for prevention.Methodology: We used a qualitative research to arrive at our results. Thismeant we got an insight into the complex world that companies are workingin.

Families with limited financial resources risk social exclusion in today?s consumption-based society, where status and identity are tied to items like clothing, gifts and activities. Limited financial resources can therefore often lead to social isolation because consumption is central to social participation, something that can rarely be prioritized in poor families. In preschool, unclear policies on extra costs can negatively affect families. The purpose of the study was to investigate how socioeconomically vulnerable families experience and are affected by the preschool and its requirements, as well as how preschool teachers work to reduce the economic gap among families in the preschool context.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

AbstractEssay in Political Science, autumn 2010. ?ALBA ? A regional integration project with good conditions?? Autor: Anna Sjögren. Course: Political Science, C-level, Tutor: Sten Berglund An essential part of the political science research on regional integration has been about why states join economic unions and what forces drive the process of integration. This essay is a case study on the Latin American regional integration project called ALBA.

The purpose of this thesis is to study how Malaysia Airlines communicated during the two largest crises of 2014. Key questions to be answered are: Did organizational hypocrisy occur? If yes, in what way? Which communication strategies were used? Did the company mediate an unequivocal message and how was the information framed? Did any aggravating factors, which worsened the organization?s reputation, appear? How did Malaysia Airlines manage possible rumours? Was the word contact used as a keyword? The method of choice is a quantitative content analysis and the material consists of 20 different analysis units. These analysis units were collected from social media and Malaysia Airlines website. The quantitative content analysis is based on the theory Situational Crisis Communication Theory, taken from PR, Strategy and Application, Managing Influence, by W.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

Mobility Management is about affecting and changing the demand of mobility. It?s not about what traditional planning?s been focused on; to supply for the demand. The demand of mobility is created by us humans since the traffic exists of us. That means that Mobility Management is about changing our needs.

In public relations and marketing, lawsuits traditionally connote crisis. The purpose of this study is to explore the design and critical considerations concerning risks and opportunities when companies voluntarily initiate lawsuits with the partial aim to get publicity in the mass media. In the following paper, the communicative aspects of two such Swedish cases in the European Court of Justice are studied?a large corporation challenging the Swedish monopoly on gambling and a small company challenging the government on their restrictions for individuals to import alcoholic beverages. The case studies have been conducted through interviews, analysis of legal acts and press articles.

In three areas in the province of Småland studies has been done to investigate how big damage the moose may do to P. abies. An inquiry examination and two different types of surveys were done to find out how big area, which volume and which financial consequences the moose debarking has had on the forest. When the volume was calculated the rot spreading was included. The area that was damaged was stipulated with the answers from the inquiry examination. 59 % of the asked forest owners answered the inquiry.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.