During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

The aim of this study is to explore the effects of probation officers and their work. The following questions have been asked to come to a conclusion: How do probation officers view their work and the purpose of it? What are the effects of probation officers work? The approach of the study is of a qualitative nature and has been conducted by interviewing three officers of the correctional service system, three probation officers and two ex-criminals that have been on probation. The selection is based on a snowball type selection. To analyse the results of the study we have applied previous research and phenomenological theory to examine the experience of correctional service officers, probation officers and ex criminals.

Different groups in the forestry sector were likely to have different views regarding the responsibility for an environmentally sustainable forestry and the benefits of certification and this study aimed to examine the attitudes that existed in the forestry sector to the certification schemes FSC and PEFC. In the study a survey and a questionnaire were sent out to different groups. The investigation was made with respect to three groups: forest owners, forest contractors and employees working with the certification schemes on a daily basis at the forest company Södra. The groups agreed that the owner of the forest had the main responsibility for an environmentally sustainable forestry. The study revealed that all three groups highly valued the environmental aspect of certification.

Inledning: Trauma påverkar drömmar och dess bearbetningsförmåga av innehåll. En viktig punkt är att etiologin av PTSD anses vara en traumatisk upplevelse som kan leda till återkommande mardrömmar. Idag finns det många personer i samhället som lider av trauma och traumarelaterade problem vilket gör att utveckling av traumateorin får en central betydelse för att erbjuda bra behandlingsmetoder.Syftet med studien är att bidra med kunskap om hur traumatiska upplevelser bearbetas i drömmarna med fokus på affekter och interaktioner med andra människor som kan leda till vidareutveckling av psykodynamisk traumateori.Frågeställningar:? Vad finns det för skillnader i drömmarna mellan grupperna i avseende på affekter?? Vilka centrala teman förekommer i båda gruppernas drömmar och hur ser det ut i jämförelse mellan grupperna?Metod: Den metod som använts är en kombinerad kvantitativ och kvalitativ ansats där 60 drömmar från tidigare krigsveteraner studeras och jämförs i två grupper.Resultat: Studiens resultat visar traumats negativa effekter på affektregleringsförmåga och relationer. Det lyfter också fram drömmens betydelse som en ingång till det psykiska livet för att få inblick i hur traumatiska händelser och affekter hanteras, samt drömmandets funktion i affektreglering som är en viktig bearbetande faktor för trauma.Diskussion: Studiens resultat är i många avseenden i linje med tidigare forskning och teoribildning, men särskilt två aspekter av resultatet förtjänar att lyftas fram: Drömmen som en scen för det psykiska livet: 1.

Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.

This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and design. Identified trends were to a large extent in line with previous studies on international development; sustainability reporting is growing in several aspects. The authors have found one major reason for this development to be increasing requirements and expectations from stakeholders and a need for companies to legitimize their actions.

The case study we conducted describes market for transmission of terrestrial digital TV. The purpose of this study is to find out what hinders potential entrants from entering the market as well as to discuss possible competitive strategies for potential entrants. Our conclusion is that even though the market for transmission of terrestrial digital TV can be viewed as attractive due to its fast growth, there are barriers to entry that block companies we identified as potential entrants from entering the market. The industry experience of the current market players (Teracom and Boxer) along with their knowledge of the consumers and the fact that Teracom is a multi-business company are some of the factors to be taken into consideration. Switching costs is the most important barrier to entry for the industry.

Social policy has now received an increased attention in the European Union. The European welfare states experience a high level of unemployment, which the EU now tries to handle through the European Employment Strategy (EES). The core of this essay is whether the welfare institutions of the European member states are integrating through an institutionalization process or not. Within the EU four different types of welfare models can be identified: the Scandinavian, the Continental, the Southern and the Anglo-Saxon. The welfare models differ in the institutional settings e.g.

The aim of this thesis is to analyse the possibility to identify the FRBR entity expression from existing catalogue records performed within the context of Swedish cataloguing rules. The empirical study uses a sample of records from the catalogue within the library at the University College of Borås. To begin with, the thesis reports some of the earlier discussion about the FRBR model. That gives an understanding of which problems the model has and justifies the study?s delimitation towards expression.

SammanfattningMiFID, direktiv om marknader för finansiella instrument är ett nytt europeiskt regelverk för den finansiella sektorn som träder i kraft den 1: a november 2007. Direktivet syftar till att förstärka konkurrenskraften för den finansiella sektorn, förbättra konsumentskyddet samt inkludera hela utbudet av finansiella tjänster och produkter. Då MiFID: s införlivande i svenska lag försenades fick de svenska värdepappersföretagen under 2007 en relativt kort tidsperiod på sig att anpassa sina verksamheter till de nya bestämmelserna. Syftet med denna uppsats är att undersöka vilka svårigheter tre svenska värdepappersföretag erfarit vid arbetet med att anpassa deras verksamheter till de nya bestämmelserna i MiFID. Vi har studerat direktivet och jämfört med nuvarande regleringar samt genomfört fyra intervjuer, varav tre med svenska värdepappersföretag av varierande storlek.

The purpose of this report was to increase knowledge regarding the co-operation between social services from the perspective of employees at a school. The focus was on the question: ?In the schools view, what is the relevance of co-operating with social services?? The problem was divided into three categories; the value of the co-operation, the schools discourse on co-operation and the balance of power in the co-operation. The scientific topic was addressed using a qualitative survey method at a school. Four people were interview; the principal, the welfare officer, and two teachers.

The creation of value is considered the core purpose and central process of economic exchange. Value creation is now conceptualized as shared by both producers and customers, and value is seen as fundamentally derived and determined in use, the integration and application of resources in a specific context, rather than in exchange, embedded in products and manifested as price. The field of research is abundant with publications but these do not fully further the understanding of value creation and co-creation in a way that is meaningful for theoretical development and decision making in business and marketing practise. Without a thorough understanding of the factors characterising value co-creation, the nature as well as content and locus of co-creation cannot be identified. In that case value co-creation easily becomes a concept without substance. Until now, individual publications on co-creation have focused on few or different aspects, have emphasized the process from either the customer?s or from  the firm?s vantage point, have different theoretical approaches and have ignored the complexity in interactions between actors.The purpose of this essay is to analyse how five fundamental aspects of co-creation of customer value are perceived in contemporary marketing literature. Discussing the different views on co-creation, this essay concludes that thoughthere are evident points of agreement, finding one generally valid doctrine of predestination or value co-creation is improbable.

The following thesis is examining compliance with EU-law from a member state perspective. The variation in the compliance level between the member states from 1995 to 2005 is analyzed to prove the fact that the Nordic member countries during the measured time period experienced a low number of infringements. The infringements that did occur were resolved faster and more efficient in the Nordic countries then in the other member states. The theory used to explain the Nordic compliance rate is divided between external and internal pressure in a pull and push model. The external pressure is illustrated with argumentative persuasion from the EU-commission to the individual member states; how the state responds to the persuasion in order to act compliant.

Den nuvarande bostadshyresmarknaden i Stockholm är allt annat än välfungerande. Det låga utbudet av hyresrätter har bland annat resulterat i långa bostadsköer, en omfattande svart hyresmarknad och inlåsningseffekter. I skenet av denna illa fungerande hyresmarknad reser sig frågan om det inte är på tiden att reformera alternativt frångå det nuvarande bruksvärdesystemet, till förmån för en ny alternativ hyressättningsmodell. En modell som förhoppningsvis reducerar de negativa effekterna vi idag ser på hyresmarknaden.Rapporten har som utgångspunkt att beskriva dagens hyressystem samt redogöra för potentiella hyresmodeller. Nuvarande hyressystem och de potentiella modellerna är alla relativt väl utredda ur ett hyresmässigt perspektiv.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.