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 is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The aim of this Masters thesis is to study opinions about the Swedish hospital libraries and their activities for the patients, in a selection of Swedish library journal articles. The theoretical starting point is grounded in Laclau and Mouffes discourse theory. The empirical material consists of 43 articles from three library journals; Biblioteksbladet, Blänkaren and DIK-forum, published between 1990 and 2004. These are analysed through a reading scheme in four levels. In the empirical material two themes appear; the culture theme and the patient information theme.

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.

Förståelsen för andra människor som krävs för lyckade interaktioner, förklaras i attributionsteorierna "Theory of Mind" och "Simulation Theory. Ett vanligt men ouppklarat fenomen är det fundamentala attributionsfelet, där beteende felaktigt attribueras till inre generella egenskaper. Fenomenet reflekterar en abstrakt mental konstruktion i enlighet med Construal Level Theorys antagande om hur psykologisk distans inverkar på perception. I en modifierad Attitude Attribution Paradigm modell undersöks om spatial distans påverkar det fundamentala attributionsfelet och om skillnader föreligger mellan kvinnor och män. Kort/lång spatial distans primades genom en kontroversiell text, via information om dess kompositionsplats, som fungerade som underlag för bedömning av skribentens åsikt.

The aim of the study was to explore the methods used in horticultural therapy gardens in rehabilitating people suffering from fatigue syndrome. Nine horticultural therapy gardens were contacted of wich three chose to participate. Using case study as method e-mail interviews was carried out with the participants about their establishment and what kind of theories they based their methods upon. The material collected from the interviews was complemented with additional data from the establishments web pages and information pamphlets. Collected data was processed trough content analysis and then formed as background for the development of a program theory for horticultural therapy.

The aim of this Master?s thesis is to investigate different ways of illustrating the information literacy of librarians and with a pragmatic view survey what has been written about marketing the librarians. The thesis is based on a marketing theory introduced by Philip Kotler. He believes that marketing is a social process and that everything can be marketed. I have reviewed three marketing strategies and their significance in marketing the information literacy of librarians.

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.

AbstractTitle: Who are you? Who am I? ? Charades in the mediated world of today. A study of the construction of identity at Facebook.(Vem är du? Vem är jag? ? Charader i dagens medierade värld. En studie av identitetskonstruktionen på Facebook.)Number of pages: 58 (66 including enclosures.)Author: Mathilda WahlundTutor: Ylva EkströmCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim is to study how people construct their own identities today.

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.

The aim of this study was to examine how children in ages 3 to 4 use the public library with the research questions: What does children?s, in ages between 3 and 4, information behavior look like when they visit a public library in leisure time with a parent? What is the nature of interaction between child and parent, child and the staff of the library, and between child and other visitors? What is the function of the cultural tools in relation to the children?s information behavior? The theoretical frame of reference consisted of Lev Vygotsky?s ?the zone of proximal development? and Roger Säljö?s theory about using cultural tools. To answer the questions I have observed 4 children together with their mothers and siblings at a public library. From the result of the observations I found that every child had their own information behavior. Two of the children only used one kind of cultural tool ? books.

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..

The aim of this Master's thesis is to investigate the library needs of distance students. This user study has a student perspective and concentrates on the main question of which way library needs might be expressed by distance students. Associated topics addressed by this study include; the problem of learning centres lacking their own library support, how distance students look upon library support as a concept and whether distance students prefer public libraries or university libraries, and why they make this choice. These questions may give the answer to how distance students deal with information literacy. Theories chosen by the study are in the fields of pedagogical and library science, the social cultural theory by Roger Säljö and in Tom Wilson's theories on user studies and information needs.