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.

The purpose of this study was to examine how the foster parent's need of support is provided. The study was built upon a qualitative method with interviews with ten foster parents. More specifically, its aim was too find out how the foster parents themselves looked upon how their need of support, and from whom the support was provided. According to the law, it is the social services obligation to provide the foster parents with all the support they could need. The picture the media sends out is different from what it should be because according to them, the social services fall short in the follow-up and also the support of the contact with the foster parents.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

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.

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.

The purpose of this essay was to investigate the view of what kind of role the personal assistant has in disabled people´s life and sexlife and how conceptions of a "normal" life and "to live like others" can be identified related to this. My research questions was: What does the expression "to live like others" mean to the organisations? What is the view in the organisations of the personal assistant´s role in the client´s life? What is the view in the organisations of the personal assistant´s role in the client´s sexlife? What is the view in the organisations of disabled people´s rights to get assisted help with sex? I chose to do semistructured interviews with different organisations related to disability and assistance and I analysed the interviews with theoretical aspects of social constructivism, the principle of normalization and the theory of SRV (Social Role Valorization), autonomy, individualism and models of action. My main conclusion were that the views of disabled people´s sexuality and the personal assistant´s role in disabled people´s sexlife were widely separate. However, almost all of the organisations were pointing out the autonomy of the individual and the importance of setting the limits.

Denna uppsats är tänkt som en introduktion till ämnet humor i landskapsarkitektur - ett ämne som ännu inte diskuterats i nämnvärd utsträckning. Den riktar ett särskilt fokus mot humorteorin Benign violation theory och undersöker om teorin kan användas i landskapsarkitektur. Först introduceras de tre tidigaste humorteorierna för att ge en bild av tre huvudsakliga modeller som finns för att förklara humor. Därefter presenteras Benign violation theory och enkätundersökningen som prövar dess applicerbarhet på landskapsarkitektur. Undersökningens resultat verkar tyda på att bilder som stämmer överens med teorins villkor verkligen uppfattas som roliga, men det finns stora felmarginaler och det råder behov av fler undersökningar i ämnet..

Today in Sweden the concept of the greyzone students that stands between the nine-year compulsory school and special school for mentally retarded children is recognised in different studies and reports. It is not obvious for this group of students to decide which category best can comply with their needs. Should they go in nine-year compulsory school or special school for mentally retarded children? In the last years there have been alarming rapports about how the share of students in special school increases. A study shows that the greyzone students are a group that distinctly is on the increase in the special school.

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

Denna studie beskriver innebörden i begreppen användbarhet och Activity Theory, samt hur den senare kan användas för att stärka utvecklingen av användbara webbplatser. Studien är genomförd ur ett utvecklarperspektiv. Resultatet av studien visar att användbarhet är en egenskap som uppstår i användandet av en artefakt, detta pekar både teori och empiri på. Studien visar också att Activity Theory kan användas på flera sätt för att stärka utvecklingen av användbara webbplatser. Vi anser att de resultat vi kommit fram till i vår studie gäller inte bara för utveckling av webbplatser utan de gäller även utvecklingen av informationssystem och informationsteknologi i en vidare utsträckning..

The purpose of this study was to describe and analyse the living situation of children who practiced Muay thai at two different Muay thai schools in Thailand. The metod I chose was participation studies with the compliment of open interviews. My main questions were to see if and how the children were affected physically and mentally by the training and possible matches. I also wanted to see if Muay thai practiced by children could be considered child labour, reasons why the children did Muay thai and what opportunities Muay thai gave the children in other parts of their lives.My conclusions were that the training gave the children an overall god physical status, and did not affect the children in any direct negative physical way. Mentally the main affect on the children in training were the stress of not being allowed to eat before matches.

The purpose of this study is to find the virtue ethics John Bunyan presents in Pilgrim´s Progress part 1, compared with the virtues Max Weber presents, and then try Weber´s theory on the empirical data, Pilgrim´s Progress. When I compare the virtues in Weber´s theory with the virtues in Pilgrim´s Progress, I interpret Weber´s theory as limited. From Weber´s theory emerges the puritan virtues: fulfillment of duty, struggle, self-control and live simply. He also mentions gratitude to God and helpfulness to other people, but this is shown through work in the society. These virtues can also be found in Pilgrim´s Progress.