The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The aim with this thesis is to make a comparison between forcing tulips in a hydroponic system and the forcing off tulips that have been planted in soil. The results are mostly based on interviews with six Dutch and one Swedish tulip forcer and the managing director at the Horticultural Research Centre, Proeftuin Zwaagdijke, in the Netherlands. There are benefits and disadvantages with both methods. Tulip bulbs planted in soil seem to get a brighter colour after forcing, compared with those forced ?in water?.

The increased popularity of e-books in the Swedish publiclibraries started a debate in newspapers and library journalsbecause of the increase in costs, which this popularity hadled to. The main subject of the debate was the businessmodel provided by the e-book vendor Elib, which accordingto some ruins the libraries financially. In this thesis, opinionarticles have been analyzed using a theoretical model ofcultural politics by the Danish Library and Informationscience researcher Dorthe Skot-Hansen. The results of thestudy showed that people from the library field, publishersand authors were the ones contributing to the debate. Theanalysis of the articles showed that the model of culturalpolitics which consists of four general motives: socialchange, education, economic growth and entertainment wasvisible in the articles.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

The purpose of this report is to investigate the business relationship between forest machine entrepreneurs and company officials within a timber area at one of the Swedish forest owner associations called Mellanskog. This report shows how these people work with their business relationships, what they believe are the keys getting a successful relationship and how they have got were there they are now. Key words: Business relationship, cooperation, team work, communication, negotiation, respect, commitment and trust..

This paper aims at shedding light on the effects of a broken psychological contract in terms of job satisfaction. In a qualitative field study, the author researches seven newly recruites employees about their expectations when starting their jobs at the rapidly growing, Swedish company Klarna. Using Herzbergs two-factor model of hygiene and motivation factors as well as modern motivation theory, i.e. self-determination theory, the study answers questions as to what makes a candidate choose a company and what factors motivates as well as demotivates the recruit at the job, in the onboarding phase. The result is an attempt to describe what makes a recruitment process successful..

In Sweden, grass is the single largest crop grown. Nearly 1 000 000 Ha grows on the fields, this is primarily used as feed for livestock. To get a good seed, you need to handle the crop carefully from planting to delivery. The part that I have been interested in, is how to dry the harvested seed with out destroying the growth in the small seed. This is very easily done if you aren?t careful during the drying period.

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.