In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize Internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

This thesis examines the subject of change in public administration from an instrumental and an institutional structure perspective. The purpose of the thesis is to examine whether institutional structures affect the development of instrumental structures and if it in turn is possible to affect institutional structures by changing the instrumental structures. This case study is primarily based on a series of deep interviews with senior administrators and politicians within two new administrations in the municipality Karlstad, both which have been created by merging several smaller administrations, but also thorough analysis of several official document such as protocols from the municipal council meetings, Tja?nsterskrivelser and Internal PMs.   The result of the analysis indicates that both institutional structures and the forming instrumental structures affect each other and  that their ability to affect each other depends on the dominance over the organization each structure has.  In my specific research case we can see that the institutional structure of the city-technical and housing administration has affected the outcome but the institutional structure of the cultural and tourism administration hasn?t.  While the structural change of the city-technical and housing administration hasn?t effected the institutional structure but the structural change of the cultural and tourism administration has affected the institutional structure of this specific administration..

During the past twenty years the immigration to Sweden has changed significantly. Earlier immigration mainly focused at filling the vacancies in the Swedish industry, today immigrants primarily come to Sweden as Refugees. This change of immigration combined with the restructuring of the Swedish industrial sector has resulted in great a deterioration of the chances for immigrants to gain entry to the Swedish labor market.This study aims at examining how the cooperation between authorities in the municipal of Hörby in Sweden fosters integration. The study primarily examines how the cooperation between authorities in a integration project can contribute to a better integration to the labor market.Through a qualitative study, five persons who occupy important roles in the project have been interviewed. The results of these interviews have been complemented by Internal documents as well as extern material to validate the results.The most important findings that have been revealed are the importance of language in the process of gaining entrance to the Swedish labor market.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

Hemsjukvårdscentralen began its work from Tunåsens Hospital in Uppsala in 1962, with the purpose to give conomic support to people who nursed their chronic sick relatives in home. Hemsjukvårdscentralen ended its work in 1987, and delivered its archive to the County council of Uppsala in 1988. About half of the archive consisted of medical records of the patients who had received economical support, and many of the archival records was considered as ?work papers?, non-archival records that could be discarded. Two obvious problems emerge from the organizing of the records.

The world is getting smaller. Global markets, political processes and communication technology bring people together. Even though many of these processes are dynamic and constructive, they have also resulted in a need for better and more effective ways of international conflict resolution. This thesis investigates central issues connected to the concept of humanitarian interventions in relation to current and future legislation of the European Union. The overall question is whether the rapid globalization process has resulted in a change of international law towards more liberal view where authorization of the security council is not always needed? And, if there has actually been such a liberalization, how does that affect the legal possibilities for the European Union to carry out armed operations without the consent of the global community? The conclusion of the thesis is that international law has been modified mainly in two aspects: First, the concept of sovereignty is no longer seen merely as a right of the nation, but also as a responsibility.

Business and organizations use computer network in a greater extension than ever before, especially for business-critical use. That increase the demand of security for all systems, both against Internal and external threats. The demand on the authentication method used today increases. Today they normally uses password or some kind of smart card. I will performa literature study that will investigate the possibility to increase the security in authentication of users without the use of extra hardware.

Today adjustments on the pricing of Internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

In 1995 something happened that radically changed the European football. This was the arrival of the Bosman ruling, a decision made by the European Court of Justice which meant that players with an expired contract could change clubs for free and that the European Union's Internal market including the free movement of labour was now a part of the European football. The effects of theBosman ruling are wildly discussed today. Many powerful people in the European football mean that football now is less competitive than before, that there are a small amount of teams that actually have the ability to win any trophies. This bachelor thesis is studying the effects of the competitive forces in football after the Bosman ruling as a case of the free movement in the European Union.

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.

Purpose: The purpose of this paper is to examine if POC manage to keep cohort interplay between their identity and image.Theoretical framework: This paper is led from theories in area about communicating identity and image. The theories that are relevant to this paper to see the interplay between identity and image is communication theory and brand theories based on associations. From these theories we have composed a model that shows the communication led from identity throughout image in company?s with many distribution channels. It shows what associations that build identity and image and also the complication and threat that the interplay is being exposed to.Methodology: We have chosen to do this examination as a case study.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and Internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as Internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

A central question is what view of communication is dominating in a municipality in the southern part of Sweden. The study deals with communication theory from two different perspectives; the view of transmission and the view of creation of meaning. Falkheimer and Heide (2003) claim that the view of transmission is one-way communication where the receivers apprehend passivly. In the view of creation of meaning the goal is to develop and strengthen the common notion that exists in a group. Empirical studies were done, that consisted of qualitative interviews with politicians, directors of the municipality, and principals from three childcare and school areas, and also from one upper secondary school.