The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Denna undersökning belyste sambanden mellan arbetstrivsel i relation till Locus of Control, chefens tillgänglighet för arbetstagaren och uppmuntran från chefen. Tidigare undersökningar har visat att det finns en positiv korrelation mellan intern Locus of Control och arbetstrivsel. Forskning har även visat att det finns samband mellan olika typer av ledarskap och arbetstrivsel men lite forskning är gjord för att undersöka vilket samband det finns mellan chefens tillgänglighet för arbetstagaren och arbetstrivseln. Av de 47 personer som deltog i undersökningen var alla kvinnor, vilka alla arbetade inom Vård och Omsorg men på två olika arbetsplatser där på den ena arbetsplatsen hade kontinuitet bland chefer och på den andra hade de varit olika chefer under samma period. Studien visade att det finns ett signifikant samband mellan arbetstrivsel och chefens tillgänglighet, LOC, och uppmuntrande ledarskap, däremot fanns det inte någon signifikant skillnad i arbetstrivseln mellan de båda arbetsplatserna.

Gerbera jamesonii is a plant with a large amount of pollen and various flower colours and a favourite host plant for Frankliniella occidentalis. The best growing temperature for gerbera is approximately 20°C. Frankliniella occidentalis or the Western Flower Thrips is a small insect that has become an important pest in greenhouse cultivation all over the world. The high temperatures in the greenhouse are favourable for F. occidentalis.

Mobiltelefoni och SMS (textmeddelanden) är ett intresseområde på frammarsch. Avsikten med studien var att undersöka om personlighetsegenskaper som självkänsla och locus of control har någon inverkan på vilket sätt människor använder sina mobiltelefoner. Tidigare studier har indikerat att de som föredrar textmeddelanden har lägre självkänsla än de som föredrar röstkommunikation. Ett internetbaserat frågeformulär användes för att undersöka mobiltelefonanvändningen hos studenter vid en högskola i södra Sverige, och då speciellt undersöka tal/text preferensen i relation till ålder, kön och personliga egenskaper. Överlag visade gruppen av studenter (n= 116) en preferens mot att tala (M = 4.5 med text och tala som ytterligheter på en femgradig skala).

Since Brand Management and Marketing in theory mainly been focusing on the consumer market, our main purpose of this essay is to analyze how a brand also can be appealing to the labour market, to attract and engage employees. Keywords attached to our essay are, brands, recruitment, Human Resource management, theories of motivation, corporate identity, employer branding and internal marketing. The study is based on a qualitative research. Our main reason for choosing this research was to get a closer insight for the phenomen and to establish a major understanding for the subject. To get a better knowledge and to answer and fulfil our purpose we have chosen to complete eight interviews, of whom six respondents representing Service firms.

This study deals with one of the most discussed work environmental issues in the modern society of Sweden today - work related stress, its causes and how stress can affect people in their working situation. Our study is based on a questionnaire among aid handling officers in two municipalities of the middle of Sweden, and two interviews with their directors. We found that aid handling officers has a complex occupational role. We also found that the officers in these two municipalities experiences about the same level of stress.Further in the study, we will deal with whatever could be the cause of the stressful situation, using the demand/control model of Karasek and Theorell. The result shows that despite the similarity of the stress experience, the cause was shown to be different.

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

LKABs infrastrukturavdelning är en sekundärproduktion och en stödjande funktion till primärproduktionen vilket gör att avdelningen utför många olika aktiviteter och är svårstyrd. Syftet med denna uppsats är att studera den formella och informella styrningen och dess styreffekter på LKABs infrastrukturavdelning med utgångspunkt i Simons Levers of Control Vid formell styrning såsom Simons levers of control, styrs företaget genom dokumenterade värderingar, gränser, interaktivt arbete och uppföljning. Informell styrning kan vara företagets kultur, ledarstilar, regler och normer som inte är dokumenterade utan informella. Både formell och informell styrning påverka en individs beteende det är därför viktigt att de som skapar formella styrsystem tar hänsyn till de informella faktorerna och att den informella styrningen är i linje med den formella styrningen och att det finns en balans mellan dessa på företaget för att nå önskade styreffekter. I denna studie har en kvalitativ forskningsmetod tillämpats med influenser av aktörssynsättet.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

Background: Nosocomial infections pose a big threat to patient safety and increased costs for society. An effective way of preventing cross-infections is to apply hygiene routines. Studies show that compliance to hygiene routines is low while there's a lack of knowledge about the best way of improving it. Aim: To investigate whether a conversation based on the Theory of Planned Behaviour (TPB) could influence a nurse's compliance to hygiene routines and whether it could benefit the understanding of a nurse's compliance. Method: A quantitative and qualitative method was used in the study and included one nurse.

In what French philosopher Gilles Deleuze labelled Control Societies, mechanisms reminiscent of censorship ? that is, restriction of information that administrators of power wish to regulate the spreading of ? are present in the concept of copyright. This kind of censorship has theadvantage of not being scrutinized by public eyes in the way that the work of institutionalized censorship agencies such as the Swedish Statens Biografbyrå was. It is not unlikely that expanded possibilities for punishing anyone who spreads copyrighted material will result in larger and larger areas that may not be accessed, as the avoiding of conflict and repressive actions will emphasize the behaviour to take detours around information that is deemed taboo and therefore suspicious and dangerous.The ACTA trade agreement is one proposed tool for such extended possibilities for punishment. This essay does not however claim that copyright and censorship are the same ? but rather that the institutional execution of power that was previously a matter of state censorship has a lot of similarities with current and prognosticated application of copyright laws by corporations.While claiming to protect the individual, the disciplinary power executed actually aims to protect the one executing it; the purpose of the power structure is to replicate itself..