In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

The aim of this study was to increase our understanding of how secondary schools handle the different forms of bullying in different arenas. The questions we were asking us was how schools work to prevent and treat against bullying based on plans of action, how the schools are responsible in the bullying issues and how the schools and welfare officers have taken account of sex linkage in bullying issues. Our study is based on the result from seven qualitative semi- structured interviews with secondary school welfare officers in Sweden.  The study results show that traditional form of bullying takes place through verbal assault, physical violence, ostracism and glances. Welfare officers coincide that there are gender differences in the approach of bullying.

This qualitative research study aims to investigate how eight members of the Society of Friends (also known as Quakers) experience a divine presence in their Meeting for Worship. The purpose is also to find out how their identity as Quakers has been created, and to see how they look at their Meeting of Worship when it comes to ritual as a concept.The method used in this study is individual, semi-structured interviews and observations of Meeting of Worship. The results show a relatively homogeneous group of individuals from a secular upbringing who as adults sought out a community where silence is appreciated and used to achieve an experience of a divine presence. Berger and Luckmann's theories of socialization have been applied to the results and the discussion reveals how the secondary socialization has been essential in the process of forming the individual into being a Quaker. There is however one exception, in the form of one participant who grew up in the Society of Friends.

This study investigated the effects of rubber alley flooring on cow locomotion, claw and leg health, production, cleanliness, grooming behaviour and cow exclusion rate in a free stall herd. The study was conducted in a new dairy house with a rotary milking system, with a matched group of cows on traditional scraped concrete alleys used for comparison. All claws were trimmed and lesions recorded at the beginning and end of the 4-month study. Locomotion, claw and leg health, behaviour and hygiene were observed and scored at regular intervals during the study. The results showed that cows on rubber alley floors displayed significantly (p.

Vida Skog is supplying the whole Vida Ltd?s mills with wood raw material. This study aims to evaluate Vida Skog?s contractors and the relatively new contractorportal and to identify measures that are important for the contractors? skills. The purpose with the portal is to facilitate co-operation between contractors and buyers by streamlining the logistics of the whole wood supply process.The study was conducted in the form of a questionnaire.Most of the respondents were positive to the portal.

In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..

The maintenance phase within software projects is typically very expensive in terms of resources. The activities of this phase are largely focused around some form of modification of program code. This leads one to consider if there are alternative methods of code production that results in code that allows for less costly modifications. This thesis has its basis in a subset of those concepts which research has shown to provide more flexible code. Once this subset is established, connections are made between the concepts within the subset and claims of benefits provided by the use of Test Driven Development (TDD) methodology.

Bachelor thesis ? ControllerEconomics, Linneaus UniversityTitle:From data to information ? a case study at Södra Cell Mönsterås Authors:Sofie Gotting, Renée Lundberg and Emma Molin Tutor: Anders Jerreling Examiner: Fredrik Karlsson In Sweden, the process industries employs nearly 600 000 people and it accounts for about 60 percent of the country's net export. In many industries today, there is a growing emphasis on calculations. They are used to manage and control the activities in today?s organizations, one of these industries is the process industry.

The intention of this study is to find out how the English subject takes form and develops in the early years in school related to the curriculum, teachers, teaching material, students and parents. The methods of the survey have been classroom observations, teacher interviews, textbook analysis and a parents´ questionnaire. The findings of this study are that the knowledge of the teacher in and about the English subject can have effect on how the English subject will be presented to the students during the English lessons and the amount of the students oral production of the target language seem to depended on how much the teacher uses the target language in the classroom. The contents of the English lessons was overall structured by the curriculum. The parents and their interest in their children´s education seem to have had an impact on how much focus the English language get.

This Master?s thesis has governmental cultural policy in focus and concludes a textual idea analysis of the governmental bill Time for culture. (Tid för kultur.) The aim of the study is to examine how the government is seeking legitimacy concerning the cultural policy. One of the starting points is that the society has changed over time in terms of for example increased globalization and multicultural and even the market adjustment is more evident. Also the economical basis in the society is different nowadays.

The purpose of this study has been to find out how service companies work to increase the value of their trademark. A case study with personal interviews was chosen as data collection method and as case study object a service company was chosen. The result of the study shows that service companies strategically work with increasing the value of their trademark. To achieve this, agreement between the company product and the image of the trademark is required..

A Geographic Information System (GIS) is about presentinginformation with the map as a base. This is increasingly being used on internetsites and in mobile apps. With a GPS it is possible to see where you are andhow to reach a destination or check if the bus is in time. A question to ask isif this technology is possible to implement in ordinary primary schooleducation. If it is, learning history, geography, religion and so on with a GISlearning tool might be possible.

AbstractThis study examines the use of dance in the special education classes in high school. The purpose is to study the teachers? thoughts about dance within this school form. I want to see if they see any gains from having dance as a subject, and what might these be? Earlier research states that dance has a positive influence on mentally handicapped children and young people, and that it strengthens their general development.

This qualitative study aimed to examine which discourses can be found within the Child and Adolescent Psychiatry (BUP) and women?s shelters against domestic violence, concerning children that have experienced violence within the family, from two perspectives: the child?s need of father and of protection from violence. The study also aimed to examine which discourses can be found within the organisations concerning children?s well-being, how they define their mission concerning domestic violence and how this can affect the practical work with children that have experienced violence and their parents. The questions that the study aimed to answer were which discourses can be distinguished within BUP and the women?s shelters against domestic violence and how they can affect the different agencies? view of the child?s need and well-being.