Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

In school today pupils come in contact with all kinds of reading books. Education of Swedish reading development sometimes contain reading books organized at different levels of difficulty, with different amount of text. The purpose of the different difficulty levels is to give the less skilled readers an easier book and stronger readers a more difficult book. The purpose with this study is to find out if the book which is classified as more difficult, in reality is the most difficult and if the book which is considered to be easier really is. To find answers to these questions I will examine previous researcher?s theories on difficulty levels in reading books.

As more and more book publishers are starting up in Sweden, despite of tough competition, this thesis aims to understand the necessary resources required by new publishing houses in order to create a long-term role on the national publishing market. This is a market characterized by a high level of cultural interests, where success is not always measured in economic profit. Four new publishing houses have been chosen, whose start-up phases and entry processes are described in order to determine what factors have been essential in creating a role. In addition, relevant actors such as other publishers, distributors, and retailers have been interviewed with the purpose of acquiring the complete picture of how the new publishers? can create a role within the industry.

The aim of this essay is to examine the attitudes towards publication of short stories, carried by the employees of Bokförlaget Forum, a randomly chosen Swedish publishing house. The study seeks to investigate the causes behind and consequences of the attitudes, as well as their generality. Through qualitative interviews, carried out with five of the company?s employees, the short story is defined as a problematic genre, mainly due to its low commercial success. The conclusions drawn from the interviews are put into a historical perspective, where the developments of the short story-genre, as well as that of the modern Swedish book market, are discussed.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

This thesis is about a language-stimulating activity, called the Book Teddy, which take placein Markaryd, a small municipality in southern Sweden. The activity is described and someexamples given of the Book Teddy's visits to the homes of parents and their preschool children.Similar activities in Värnamo, Kumla and Borås, which have been inspired by the BookTeddy are also described.Facts about children's psychology, language development and child language illustrate theimportance of stimulating language acquisition in the early years. An important example is"The Bristol Study", a longitudinal study of preschool children.A questionnaire was sent to 93 parents, whose children were bom in 1991. 53 parents or57% answered. The analysis was made out of these 53 questionnaires.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

Sweden has an active and growing culture of feminist comic book artists that use comedy as a mean of disseminating political ideas and critic. In this essay I do a reparative reading of Sara Granér?s comic book All I Want for Christmas is planekonomi in order to find out if it advocates alternative orders and/or ways of expression. By exploring what the comic book does to me as a reader and how, using the term ?skev? ? a hybrid of queer that examines normativity not strictly tied to sexuality ? and gulesque theory ? a mix of feminism, cuteness, the grotesque and riot grrrl ?, I show that the comic book, through the use of comedy, works as a trojan My Little Pony, reclaiming the girly franchise, while challenging several so-called dichotomies, such as: femininity/masculinity; youth/adult; high art/kitsch.

The aim has been to investigate and describe how gender-neutral design, concerning typefaces and colours, can be created. Based on my results I?ve designed a cover for a recipe-book to make it appealing to both women and men. I have been doing my research based on questions such as; Does feminine and masculine design, concerning typefaces and colours exist? And if so what characterizes it? Does gender-neutral design, concerning typefaces and colours exist? And if so what characterizes it? Is it possible to design a cover for a recipe-book in a gender-neutral way, concerning typefaces and colours? The first part of my research consists of a literature study based on keywords such as gender, graphic design, gender theory, typeface, androgynous, visual communication, colour, shape, feminine, masculine, and book design.

SAMMANDRAGÄmne: Företagsekonomi, Magisteruppsats, 15 poängHandledare: Cecilia LindholmTitel: Redovisning av intellektuellt kapital i IT- och industribranschen ? en studie av årsredovisningarSyfte: Syftet med denna uppsats var att undersöka hur tio svenska börsnoterade företag i IT- och industribranschen redovisade sitt intellektuella kapital, med utgångspunkt från Sveibys (1997) uppdelning av det intellektuella kapitalet i intern struktur, extern struktur och humankapital. Avsikten var även att undersöka huruvida det fanns något samband mellan redovisningen av det intellektuella kapitalet och de utvalda företagens market-to-book value, och hur detta samband i så fall såg ut.Teori: Studien byggde i stor utsträckning på Sveibys (1997) modell kring identifierandet av det intellektuella kapitalet. Vidare har Guthrie et al. (2004) samt Abeysekeras (2008) definiering av det intellektuella kapitalet till stor del använts för att operationalisera Sveibys (1997) modell.Metod: 2008 års årsredovisningar från tio svenska börsnoterade företag har insamlats, och sedan analyserats med hjälp av innehållsanalys.

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

The main objective of this research was to examine description of Islam in two different schoolbooks about religion. The rapport starts with an introduction of the subject and discusses the background of the topic. After the presentation, aims, and the questions I present my methods and material used in this research. Following the method and material is earlier research where I mention some of the previous rapports and results of researchers within the discourse. The theory used to investigate the text is postcolonial and the orientalism theory presented by Edward Said.The intention of the research was to answer if the books representation contributed to an oriental description of Islam and Muslims and to see how the text and pictures where used and structured.

In school today pupils come in contact with all kinds of reading books. Education of Swedish reading development sometimes contain reading books organized at different levels of difficulty, with different amount of text. The purpose of the different difficulty levels is to give the less skilled readers an easier book and stronger readers a more difficult book. The purpose with this study is to find out if the book which is classified as more difficult, in reality is the most difficult and if the book which is considered to be easier really is. To find answers to these questions I will examine previous researcher?s theories on difficulty levels in reading books.

Background: There has been an increase in savings and investment in recent years along with an increased interest in responsible investments. Ethical mutual funds has developed and gained increasingly popularity.Aim: The aim of the study is to examine if ethical mutual funds are an equivalent alternative to traditional mutual funds in terms of return, risk and risk-adjusted return on the Swedish stock market.Theory: Beta, Jensen's Alpha, Sharpe ratio, Treynor ratio, and Modern Portfolio Theory.Method: Quantitative survey method, a statistical study.Conclusion:The study concludes that there is no significant difference between ethical and conventional mutual funds in terms of return, risk and risk-adjusted return. The small differences that exist between the two fund groups are in favor of the ethical fund group, indicating that funds is a comparable investment option compared to traditional mutual funds..