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.

Gender balance within the business administration field at university level is an area that has gained increased attention in the last decade. As gender balance contributes positively to the scientific and educational achievements within all disciplines, many studies have tried to understand the decision-making processes of students when selecting a business specialisation. However, little attention has been devoted to the finance discipline although there is a remaining gender imbalance within the field at higher-level economic studies. This thesis was performed as a qualitative case study and is based on interviews with second-year bachelor students facing their choice of specialisation at the Stockholm School of Economics. Through an application of the Theory of Reasoned Action (TRA), this study aims to examine factors that influence female business students' intentions to choose a specialisation.

This study aims to show how teachers talk about their teaching with regards to gender in relation to literature.We have interviewed four teachers of Swedish for upper secondary school to discover how they feel about, and understand, the fact that gender is a factor in the teaching of literature and that they should present to the students literature written by both male and female authors. To analyze the interviews we use Sannersted's (1991) theory about teachers as street-level-bureaucrats ("nÀrbyrÄkrater"). He states that teachers are persons who have to follow what politicians have decided but they are fairly free to choose how they do it, but to be able to follow a decision as closely as possible three qualifications have to be met. The teachers have to understand the decision, be able to follow it and want to follow it. We find that the teachers that we have interviewed are aware that they discuss gender issues with their students and they all claim that they present a variation of authors to their students.

Our main purpose with this paper was to figure out what makes a magazine successful. We wanted to analyze and examine factors of success for magazines, with a focus on music magazines, from a marketing perspective. Also, we wanted to see specific factors of success for the music magazine Groove. To do this, we interviewed seven people from different areas within the business with different kinds of expertise. We interviewed two people from Groove Magazine, two people from other music magazines and in addition to this, two people from a grand publishing company and also one person from a soccer magazine.

ABSTRACT: Introduction: There are intentions from the Swedish government to provide guidelines and tools for a healthy social planning. The field is in a Swedish context relatively unstudied regarding psychosocial health and the neighbourhood. Aim: The study aimed to examine how social planning can affect the health of individuals. The focus areas were contextual and compositional factors related to individuals' psychosocial health and the contextual risk- and health factors that exist in the neighbourhood. Method: A literature-based study was conducted and 15 scholarly articles form the basis for analyse.

This study aims to investigate how value is constructed in horse business, in order to increase knowledge and contribute to development of theory in this field. This is important since the horse plays a significant role in the rural development in Sweden. The study assumes that value is something created through relationships in the social network. Therefore theories of sensemaking are combined with a discourse analytic method. By interviewing customers to two companies, one with orientation on trotting horses and one with orientation on showjumping horses, it was found that value is constructed through retrospective stories.

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 RÄd 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.

Already in 1988, different levels of participation in the election between different districts of big cities in Sweden were noticed. The problem with low political participation in specific areas has almost always been theoretically explained through an individual perspective. This study is therefore focusing on the problem from a contextual perspective. The hypothesis for the study is as follows, in the case of Malmö the level of participation in elections are affected by social environment in which segregation will be the single highest factor. The dependent variable, participation in the election was tested by the independent variables representing social environment; origin, education, gainfully employed and income.

Under tidigt 80-tal vÀxte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad pÄ den tidens kommunikationsmönster. Idag nÀstan 20 Är senare har vi sett explosionsartad IT-utveckling vilket har medfört förÀndringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar pÄ ny teknik med hÀnsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat anvÀndnings- och pÄverkningsmönster ur ett abduktivt perspektiv, det vill sÀga bÄde 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.

Abstract This degree project examines how much carbon dioxide that emits during the construction phase of a road project. This is to make it possible to compare how the amount of carbon dioxide differentiates between traditional road construction and Swepave construction, which is PEAB?s alternative way to design roads. To make the comparison a calculation tool has been produced. To compare the amount of carbon dioxide emissions a reference project was needed.

This thesis is a survey and also an investigation of the different factors that affects the cracking that occurs in the inserts at AB Sandvik Coromants production in Gimo. The work that has been done has focused on two main factors, namely, powder characteristics and pressing parameters.AB Sandvik Coromant produces tools and tooling systems for metal cutting. They have some problems in their production of inserts. The problem is that cracks sometimes occur in the body of the insert, after itÂŽs pressed. In order to investigate this, a preliminary study was made in which production principles were studied.

Denna uppsats Àr tÀnkt som en introduktion till Àmnet humor i landskapsarkitektur - ett Àmne som Ànnu inte diskuterats i nÀmnvÀrd utstrÀckning. Den riktar ett sÀrskilt fokus mot humorteorin Benign violation theory och undersöker om teorin kan anvÀndas i landskapsarkitektur. Först introduceras de tre tidigaste humorteorierna för att ge en bild av tre huvudsakliga modeller som finns för att förklara humor. DÀrefter presenteras Benign violation theory och enkÀtundersökningen som prövar dess applicerbarhet pÄ landskapsarkitektur. Undersökningens resultat verkar tyda pÄ att bilder som stÀmmer överens med teorins villkor verkligen uppfattas som roliga, men det finns stora felmarginaler och det rÄder behov av fler undersökningar i Àmnet..