This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Near Field Communication, NFC, is a short-range wireless communication technology that enables data exchange between devices in a secure way. A NFC phone has the potential to enable the convergence of wallet, phone and keys, but as many other technological innovations, the launch is struggling. We have discovered that technological innovation is only the first step. For an innovation to be adapted, there need to be business model innovation too. Many actors form the ecosystem of NFC and the business model for each service is still an unsolved problem.

The competition has increased with the establishment of the new banks and the credit institutes taking on the market, the big banks are no longer alone on the market.In speed with the increased range, have also the marketing and the recruit of new bank customers become more driven.Bank customers with lacks in the Swedish language, is a segment with potential which doesn?t get used by the banks and in turn of that the bank customers doesn?t get their needs satisfied.The purpose with this survey was to analyze if the four largest banks, Föreningssparbanken, Handelsbanken, Nordea and SEB had prepared strategies that were directed to bank customers with lacks in the Swedish language. In those cases the banks had strategies, respective measures were presented.Furthermore the bank customers with lacks in the Swedish language were studied if they experienced that the banks were using measures to satisfy their language needs in contact with the banks and presented the benefit of them.The information about the banks strategies was assembled through interviews with persons from each bank. The bank customers experience was assembled through a questionnaire survey.The result showed that the banks hade different strategies for reaching out to these customers, it was from showing understanding to multicultural offices. Half of the customers appreciated that the banks pressured themselves for them by being patient, explained the services and in some cases had staff that could several language.

The purpose of this Master?s thesis is to present a survey of how Swedish libraries provide information services for children. In this thesis ?information? means non-fiction material and ?children? do not include preschool children. The method used is knowledge overview and the material (mostly Master theses in LIS published January 2001-June 2006) is related to user studies of children as information seekers.

E-handelsföretagen försöker ständigt sträva efter expansion. Samtidigt så vill de ha en IT-lösning som är så kostnadseffektiv som möjligt. Säkerhet är också någonting som företagen värderar väldigt högt. Cloud services är något som kan användas för detta. Men e-handelsföretagen måste först och främst känna att de har någonting att utvinna av dessa.

The papers purpose is to examine how the Botkyrka and Huddinge municipalities implement their juvenile law offenders' programs. The paper briefly and concisely outlines the history of juvenile offenders and the social services programs dealing with them. We focus on how two municipalities?, Huddinge and Botkyrka, implement these programs. The municipalities belong to the same judicial district,?Södertörns tingsrätt?.

The aim of this master?s thesis is to examine the virtual reference service Ask the Library [Bibblan svarar] from a postmodern perspective. Ask the Library is a Swedish online reference service that is run by the country?s public libraries. The postmodern theories of Jean-François Lyotard are used to study how information is managed and transmitted within the service.

This is a qualitative study which purpose is to examine how the social workers in a medium-sized municipality in southern of Sweden are experiencing the different forms of housing that the municipality has for disposal. The purpose is also to examine opinions - belonging to the social workers? representatives - concerning the value of motivational work in changing the lifestyles of assaulted and addicted women. The questions we have decided to examine are; how is the social services' work with assaulted and addicted women designed, how do the social workers experiences the situation on these forms of housing and what the social workers believe is promoting and inhibiting factors for motivation with assaulted and addicted women. The results in this study are built on qualitative semi-structured interviews with social workers where both sexes are represented.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

Juvenile criminality has been widely discussed in the public debate. But what is there to do about a phenomenon like juvenile criminality in Sweden. Many studies have shown the potential of lowering juvenile criminality if different actors would collaborate. This research aims to explore preventive work and cooperation between different actors working with youth in risk of crime in Angered, with a focus on Hjällbo and Hammarkullen. The study is based on social and situational theory.

The aim of this master thesis is to investigate the mobile library development in Sweden since the start in Borås, Sweden in 1948. We have concentrated on three six-year periods. Our aim has been to describe a part of the mobile library development. We wanted to research the background of the said development. To do this we also studied the library and overall development in Sweden during the same years.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.