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..

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

AbstractThe purpose of this essay is to examine the organizational culture at a specific hotel. To do this we have chosen to use interviews with both managers and employees. We have also done some minor observations and also studied written documents. The questions are as follow:? How is the organizational culture seen by managers and employees?? In which way is the organizational culture described in documents?? What differences and similarities are visible when comparing the opinions of employees and managers and the description in documents?It is mainly Edgar H.

Today we live in a world where the demands increase in the aeronautics industry. This creates a situation where no mistakes are allowed about the regulations and for those who are supposed to follow these. Safety comes first, tracking of components, Service Bulletins which are recommendations from the manufactures and Airworthiness Directives which are demands from the authorities, these need to be updated at all time and everything that is done on a aircraft need to be documented.This creates a situation where today maintenance shops need to have full control of all parts of the organization, which creates a need for a working data system.The goal with this exam work is to evaluate the best way to implicate the new bought data system called "System Aircraft Management" on the basis of the needs of Täby Air Maintenance AB. The system are supposed to get started technically and also be implicated to the users of the system. This work will be focused to create a effective working plan to get SAM implicated with no interruption in the daily work.

'Teachers in current Swedish child- and youth literature' is an essay that attempts to understand the reasons behind why authors portray teachers the way they do. The foundation and focus point of this essay are ten Swedish child and youth books that were all published during 2012. Throughout this essay I have analyzed the fictional teachers in these books using the discourse analysis method but also employed a gender perspective. The main questions were these: Do the teachers presented in these books follow the curriculum LGR - 11, or do they represent the authors own education experience brought forward to current settings? Furthermore, was there a difference in how female and male teachers were represented? And if so what, possible reasons could account for that? The conclusions made were thus: ? The teacher characters within these books were mostly a throwback to days gone by, therefore reflecting the authors own memories of their school. ? They were mainly presented to the reader in a negative light which most likely has its roots in how Swedish school and Swedish teachers have been portrayed within the mass media. ? That there was indeed gender stereotyping in how female and male teachers were described..

This Bachelor thesis examines the possibility of replacing an outdated, analog video recording system to a digital counterpart. It is key that the video and audio signals remain synchronized, generator locked and time stamped. It is up to nine different video sources and a number of audio sources to be recorded and treated in such a manner which enables synchronized playback. The  different video sources do not always follow a universal standard, and differ from format as well as resolution. This thesis aims to compare a number of state of the art commercial of the shelf solutions with proprietary hardware.

The terrorist attack that shocked the world the 11th of September 2001, when two hijacked aircrafts flew into the World Trade Center's twin towers in New York, came to change the world view for many people especially Americans that felt that the world around them where about to collapse. A new time had begun, a more frighten one. A new kind of terrorism where seen in the dawn, a kind that never had been more evil, and there for was passed to be extremely dangerous. The United States followed by the United Kingdom decided quickly to declare war against the terrorism. Unavoidable this decision led to the development of new interpretations of public international law when the US where unwilling to follow the rule of law.

I Sverige drabbas ca 6 800 kvinnor av bröstcancer varje år. Onkologiska kliniken på universitetssjukhuset MAS i Malmö tar årligen emot cirka 230 bröstcancer-patienter för strål- och/eller cytostatikabehandling. Efter det första uppföljande läkarbesöket känner sig patienten ofta ensam och övergiven och fortsätter att ha ett stort behov av information. En empirisk kontrollstudie med kvantitativ ansats gjordes med syfte att undersöka om ett riktat informationssamtal med rådgivande onkologisjuksköterska, kunde öka kvinnliga bröstcancerpatienters trygghet och välbefinnande. Studiegruppen erhöll ett informationssamtal med sjuksköterska och båda grupperna fick besvara en enkät.

The Thesis purpose is in the context of system development validate the Scrum Methodology. Projects concerning information technology are difficult to manage and tend to fail in quality, time or costs. Scrum presents a new view of the system development. Better cooperation between customers and developers, continuous Follow-up on daily basis and extensive communication in the development team are all characteristics of Scrum. Scrum is described as a new paradigm by its founders but has been criticized by experts of system development too.

Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.

Agricultural soils constitute the base in human food production and soil content of organic matter and plant nutrients together with soil microbial activity are all important parameters for high crop yield of good quality. These parameters are dependant on proper fertilization.Anaerobic digestion of organic wastes for biogas production generates a liquid residue called biogas residue (BR). It contains organic material and plant nutrients which makes ita potential fertilizer for arable cropping. However, it also contains heavy metals and toxic organic compounds and it is therefore in need of evaluation before usage.Microbial tests were performed aiming to evaluate the agronomic traits of four different BR and to find a viable procedure for evaluating slurry fertilizers. Two experiments where soil respiration and soil potential denitrification activity (PDA) was measured at fertilizer addition were performed.

There are many factors in a building project that has to collaborate with one another in order to reach the desired end result, how you work with moisture issues in timber is a very important one. While constructing Varbergs Hospital, the building company Skanska came in contact with the issue of extra high demands on the moisture content in timber. What they requested from us was a moisture program in which you clearly could follow the routines regarding work with moisture in timber. The aim is to use this program as a help during the work, in order to achieve a good result.We have developed this study in addition to the moisture program. The aim is that this study will give you a deeper understanding of the important factors to consider.

The purpose of this study is to describe children?s life issues. What kind ofquestions they have aboutlife, their thoughts about life. Another purpose of this study is to see the differences in how children?s thoughts about life have changed through the years.

The purpose of this thesis is to investigate how students writing their master thesis seek information, how they reason about their information seeking behaviour and how their studies in LIS could have affected their information seeking behaviour. The result was analysed with Roger Säljö?s theory about the sociocultural perspective about how individuals learn in relation to their context and the social practice that they act in. The following conclusions were drawn from analysing the result. The students didn?t really reflect over their information seeking behaviour.

This Bachelor thesis examines the possibility of replacing an outdated, analog video recording system to a digital counterpart. It is key that the video and audio signals remain synchronized, generator locked and time stamped. It is up to nine different video sources and a number of audio sources to be recorded and treated in such a manner which enables synchronized playback. The  different video sources do not always follow a universal standard, and differ from format as well as resolution. This thesis aims to compare a number of state of the art commercial of the shelf solutions with proprietary hardware.