Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

This thesis is basically an attempt to discuss the intrinsic intersubjective nature of the so-called ideal sciences, i.e. geometry or arithmetic. Based upon a thorough analysis of Husserls The Origin of Geometry and Derridas Edmund Husserl's Origin of Geometry: an Introduction this thesis takes geometry as an example of an ideal science. The main question of the thesis is how an ideal science or object is constituted. The thesis consist of two main chapters - ?Geometry and Historicity? and ?Language?- and a concluding discussion.

ABSTRACTDelic, Admira. 2007. Forensisk arkeologi: Har forensisk arkeologi en framtid i Sverige?(Forensic archaeology: Is there a future for forensic archaeology in Sweden? C-uppsats i arkeologi. Högskolan i Kalmar ht 2007)This paper is about what forensic archaeology means, how the work is done, what methods are used in a forensic investigation.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Denna studie undersöker skönlitteraturens potentiella möjlighet att utveckla historiemedvetande hos elever på svensk gymnasieskola. Syftet med undersökningen är att se om den skönlitterära författaren skapar förutsättningar för historiemedvetande och i så fall hur samt visa på hur skönlitteratur kan användas i en ämnesövergripande svensk- och historieundervisning enligt Gy11. Två romaner undersöks, den historiska romanen Boktjuven samt science-fiction-romanen Hungerspelen. Dessa romaner dekonstrueras med hjälp av analysschemat Inomvetenskaplig och utomvetenskaplig historieskrivning för att se om romanerna kombinerar historieförmedlande och skönlitterära grepp i en växelverkan mellan distans och närhet, något som enligt Carina Renander kan leda till ett potentiellt utvecklat historiemedvetande. Resultatet från denna analys kopplas sedan samman med Gy11 och exempel på undervisningssituationer presenteras.

Financial Action Task Force (FATF) är det främsta internationella organ som verkar i kampen mot penningtvätt, i syfte att utveckla och förbättra de nationella systemen, stärka ett lands finansiella säkerhet och stärka det internationella samarbetet. FATF`s rekommendationer, liksom dess ömsesidiga utvärderingsprogram, är så kraftfullt att de anses som en "gyllene standard" beträffande penningtvätt.Syftet med uppsatsen är att kartlägga hur Sverige som medlemsland uppfyller efterlevnaden av FATF?s rekommendationer i granskningschecklistan, med särskild tonvikt på kundkännedomskraven, i jämförelse med FATF?s andra medlemsländer. Undersökningen baseras på FATF?s 34 medlemsländers ömsesidiga utvärderingsrapport, som vi bearbetar genom en kvantitativ undersökningsmetod.Studiens resultat visar att medlemsländernas genomsnittliga efterlevnadsnivå av samtliga rekommendationer är 53,3 %.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

This thesis investigates how teachers in political science work with global issues in their teaching. It investigates the implementation within a specific area. Implementation is a problematic concept and in debate it is often accused of not working.This thesis finds out whether dissatisfaction exists among teachers when it comes to how municipal schools work with global issues.The investigation consists of three interviews made with teachers in political science, all from municipal upper secondary schools, in three different cities.The result shows that dissatisfaction exists among the teachers. Lack of time and lack of dialogue between the teachers and the principles are described as the main hindrances to reach the goals of the implementation. The implementation is however, in a broad outline, depicted positively..

Studien är en applicering av Foucaults Övervakning och straff på science fiction-romanen The Left Hand of Darkness av Le Guin. Fokus låg på hur makten drabbar huvudkaraktärerna; syftet var att notera hur de gör motstånd mot maktutövningen och att ta fasta på alternativa maktrelationer som kan influera verkligt politiskt arbete mot en bättre, mer jämlik värld. Att använda Foucaults idéer på liknande sätt är vanligt. Analysen består av sex sekvenser som utspelar sig på planeten Vinter i The Left Hand of Darkness. Landsförvisningar för att återupprätta härskarens makt, både avsaknaden och upprättandet av framstegsmyt och en etik som förespråkar jämlikhet utmärkte monarkin Karhide; kuvade kroppar i disciplinens förtecken och en makt som är sammantvinnad med vetandet kännetecknade byråkratin Orgoreyn.

The aim of this master thesis is to examine the opinions of the students of Linköping University regarding the role of the university library in their learning process. The study addresses the student?s expectations and satisfaction regarding the library services. The questions we seek to answer are: What are the students? conceptions of Linköping University Library as a part of their learning process? What expectations do the students have regarding Linköping University Library? Does the library fulfil the students? expectations? In what way has the library?s pedagogical ambition reached the students? What are the students? opinions about the user education? The study is based on a web survey complemented with interviews.

Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development.

The purpose of this study is to examine to what extent the senior level Swedish school can be viewed as supporting, or counteracting, a colonial discourse that legitimizes global and national injustices. The study is executed through a discourse analysis of five textbooks in social science for senior level Swedish schools.Using elements from Foucault and Edward Said a theoretical framework is constructed, in which a colonial discourse is perceived as structured around four clusters of ideas, namely (i) the use of dichotomies, (ii) the concept of progress and civilization, (iii) the construction of -we- as synonymous with (ii), and (iv) the construction of -the others- as the opposite of (ii) and, therefore, the opposite of -us-.The results show that a colonial discourse is still highly present in the textbooks, in that the texts are structured around dichotomies such as tradition/modernity and democracy/dictatorship. Sweden and the Western world are perceived as closely associated with democracy, freedom, and modernity, whereas -the others- of the world are being associated with e.g. poverty, conflict, tradition, and ignorance. -The others- within Sweden, i.e.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

This report describes the work with creating a CMS (Content Manager System). A CMS is a web tool so you easy can publish materials on your web page. With a CM Scan you can without any knowledge of programming web pages create and maintain a web page. This will result in that you and your organisation save time and money. You can also split the responsibility for the webpage in different roles, but still keep the control. We have chosen to create our CMS in a script language called php4 and with the database server MySQL, we have also used JavaScript a lot.