The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.

-------------------------- 4AbstractThis study is a qualitative case study in order to delineate how visible learning processes in the classroom. The study draws its theory from researcher John Hattie's findings about effective teaching. Data collection is taken from a class in grade 2 in a medium-sized Swedish municipality. The result demonstrates how the communication takes place in the classroom based on the teacher's strategies and planning in relation to pupils' interests and their own initiative. Is there a mutual feedback between teachers and students while teaching? From five perspectives, and the definition of what visible learning is all about, the results shows many good examples of excellent teaching.

This surveys hypothesis is based on the notion that all citizens have the right to access information of the municipality they live in. The aim of the study is to examine how residents of Vilhelmina municipality take note of the current information, and also how they would proceed to access information in the future. In order to conceptualise the results these following theories were used: digital divide, digital immigrants, digital native, uses and gratification theory, social capital, communications strategies and two-way communication. The survey is conducted with four focus group interviews and one separate interview with a person working at the municipal office. The focus groups were divided into age categories in order to see the similarities and differences between the groups' media habits and preferences of future communications.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Med en allt mer konkurrensutsatt marknad är det svårt för företagen att nå ut med sina budskap till konsumenterna. Reklam är inget som lockar längre och möjligheterna  att  slippa  dem  blir  bara  fler  och  fler. Ett  relativt  nytt  sätt  att ändå få ut sitt budskap är att förpacka det i redaktionellt material och göra ett TV-  program  av  det  hela,  programming,  det  vill  säga  helt  eller  delvis förfinansierade program..

This paper intends to examine the knowledge challenges in small IT companies which is going through rapid growth. The movement of information and knowledge is a social and very complex process. The challenge for technology is the social as information and knowledge requires. To believe blindly that technology will solve the problem is what many people think. In order to understand how technology can support information and knowledge management one needs to understand what information and knowledge is.

This study aims to illuminate central aspects of immigrant fathers' experience of fatherhood in Sweden, a subject that has been widely debated but has garnered scant scientific information. Three informants of Middle Eastern background were interviewed. Central aspects that surfaced during the interviews are family and the cultural/religious group as a basis for individual's lives. Thus the informants prioritize the survival of the family and group through boundary strategies, but these boundaries consists of several layers, some of which are flexible..

AbstractÖrebro UniversityDepartment of HumanitiesMedia and Communication StudiesBachelor Thesis, Spring 2007Title: Bajen is the name ? The study of the information business of a professional soccer clubBy: Erik Johansson and Markus WelinSupervisor: Göran ErikssonPurposeThe purpose of this essay was to examine how a professional and multinational sport organisation works to present a positive image of it. The object of our study was Hammarby, one of the by media most intensive covered Swedish clubs. We have also investigated the relation between the sport communication strategies and the media.TheoriesWe have used prior research in the areas of sport and media, Sport Management, journalism and Public Relations. We have also applied Public Relations and Marketing theories.MethodWe chose to use the methods of qualitative interviews, and participant observations.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Background: In previous studies on the subject hope it has been revealed that hope is an important condition for the experience of health, quality of life and well-being. In the literature hope is described as a great support in life that is vital for a person's life and for how the person manages to become afflicted with a fatal disease. Within palliative care the 6S: s is a person-centered model for care that is directed towards the promotion of patient´s participation, relief from suffering and enablement of well-being and support of the patient and his or her family members. Aim: To describe how patients find hope in their situation in palliative care, and to examine whether there is an interaction between the different dimensions of 6 S: s model and with patients' experiences of hope. Methods: This degree project is literature study.

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

This essay is about gender equality in a Swedish upper secondary school. The aim is twofold: to obtain knowledge about feminism, gender equality, boys´ and girls´ situations in schools and gender equality work there; and to find out if government management documents for schools work effectively when it comes to promoting gender equality in schools. There are four research questions: How do teachers interpret what´s said in management documents for schools? What strategies do teachers use to promote gender equality? What opportunities and obstacles do teachers see for promoting gender equality at the specific school? And, finally, do the management documents for the school work effectively when it comes to promoting gender equality?The study has a socialist feminist perspective, which sees gender differences as a result of a mix of biological, historical and social factors. Important theoretical standpoints include gender socialization as an explanation for how girls and boys become women and men.The results of the study points out that teachers interpret management documents differently, and that they find the documents hard to understand.

AbstractLean production has become one common concept within industries to make the work more effective and to meet today?s hard competition. A challenge for Chinese production is the threat from new low cost countries. It will become very difficult to succeed to produce to a lower cost than these countries; this led to that Chinese companies must develop new strategies, according to Lee and Zhou (2000). This will put China in front of new challenges and new strategies can be needed to retain their strong competitive advantages.

The purpose of our study was to identify and present experiences encountered by parents with a child with diagnosis. Those narratives are made open for the public. Data has been collected through ten interviews with parents having children with a diagnosis. These interviews have also been complemented by interviews with one child and one youth. The parents and the children who have been interviewed, all have their own stories and experiences of how it is to live with a diagnosis in the family and for all families there are different diagnosis.