The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

?This is a study of two school extern homework activities dedicated to helping students with their homework. The questions at issue are 1) how are the homework activities organized when it comes to financing, planning, marketing and implementation? 2) Who participates as staff as well as students and what are the requirements for participants? 3) What are the reasons for students to attend school external homework sessions? Material was gathered by a survey among the students at the activities and by interviews with principals for each activity. Two main findings are that the homework activities are almost exclusively visited by students with immigrant background and that the main reasons for participating are difficulties with the Swedish language, and parents not being able to help their children with homework.

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

With inspiration from Bitzers situational analysis a phenomenografic method has been used, influenced by Brown & Levinsons´s theory of politeness, to find perceptions concerning constraints (in Bitzer´s sense in his model of the rhetorical situation) in Internet-based communication. Based on three qualitative interviews, this essay has found that the perceptions are closely linked to views of what constitutes formal and informal contexts, varying due to the gender or age of the informant. Netspeak is not considered appropriate, with some exceptions, in any formal situation. However, the perceptions regarding decorum in informal situations differ in nature, based mainly on what kinds of associations and connotations are produced by elements found in netspeak. Since perceptions regarding informal situations vary, there is a large risk of misunderstanding, which this essay aims to survey..

The aim of this master thesis was to find and grade suitable sites for wind turbines in the rural district of Lerum at the reguest of Göteborg Energi. The rural district of Lerum consists of very complicated terrain which was the reason why we picked Lerum.The assignment was achieved by using the software program ArcGIS and its attendant tools. In step 1 an overall analysis was made in order to sort out the least suitable sites. Step 2 consisted of a 3D analysis in ArcScene together with a more precise analysis in ArcMap. As result we found two interesting sites, which met our demands and specific constraints.

This essay serves to illustrate the main practical differences between the popular medium-level programming language C++ (C Plus Plus), and the newer high-level language C# (C Sharp). It will focus on the aspects that are readily apparent to the application programmer, such as differing syntax, constraints and capabilities.It will also feature a similar comparison between the open source OpenGL graphics library, and the proprietary Direct3D graphics library owned by Microsoft Corporation.It will not go into the differences in ?under the hood? mechanics that the application programmer seldom have to consider after having chosen his programming language or graphics API, such as C# being compiled into an intermediate language and is run on a virtual machine where C++ is compiled directly to machine code, or the differing principles of rendering in OpenGL and Direct3D.This is by no means comprehensive, many things have been left out or overlooked..

The aim of the study was to examine Swedish preschool and school teachers views upon mother tongue education and cooperation with mother tongue teachers, research covering both topics are very limited. Data collection method for the study were interviews with three teachers from each type of school. The interviews were then transcribed, summarized, and finally analyzed based on the study's theoretical premises, a socio-cultural perspective, Kumashiros theory of non-oppressive teaching and constructivism. The results of the study showed that all teachers considered mother tongue education as important, but time constraints and workload prevented teachers from desirable development of mother tongue education. As for collaboration between teachers and language teachers, most teachers felt that such a thing does not exist, while those who have experience in this type of collaboration believes that it occurs to a limited extent..

Crowdfunding is a phenomenon that is subject to a great growth during the recent years, and the growth rate doesn't seem to stagnate. When new legislation named the JOBS Act in the U.S. becomes effective in late 2015, crowd equity will surely become a popular tool for financing businesses. Because crowdfunding great popularity is caused by the possibility to reach out to crowds through the internet, it is a global phenomenon, why it's relevant to examine current legislations in jurisdictions. This thesis covers an examination of Swedish laws of how they govern crowdfunding, and also suggestions on how the laws should be changed to more efficiently  correspond with the purposes of crowdfunding..

Examensarbete utfördes på CA-Verken i Sävsjö som bl.a. tillverkar hydraulcylindrar. De senaste två år har CA-Verken haft en kraftig ökning av omsättningen och det som står i vägen för fortsatt expansion är produktionen som har begränsad kapacitet.Målet med detta arbete är att studera CA-Verkens produktionsflöde för att kunna identifiera flaskhalsen/flaskhalsarna och därefter ge förslag på lösningar och förbättringar. Den teorin som har använts som grund till arbetet är Theory of Constraints (TOC). Intervjuer, företagets affärssystem och observationer har använts vid datainsamling.

The role of the quality manager has evolved from being a quality controller to work with a more global business. Within many organizations in Sweden, however, the traditional role of the quality manager's remains and the tasks categorized as quality control still takes up most of the quality manager's time. The survey conducted as part of this master thesis shows that the quality manager in most businesses has multiple roles in addition to the role of quality manager, which can create a role conflict. One consequence of this is that each improvement is not given priority due to time constraints. Although the importance of a clear and committed leadership is the key for succeeding as the quality manager.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.

It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.