The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

Denna uppsats har för avsikt att utreda begreppet Just-In-Time (JIT) och dess komponenter för att sedan försöka finna dessa i den svenska lastbilstillverkaren Scanias produktionssystem. Litteratur har bidragit med en definition av JIT som sedan har jämförts med hur Scania arbetar inom produktionen. Empiri har erhållits genom intervjuer med berörd personal samt observationer på plats i Oskarshamn och i Södertälje.För japanerna är inte Just-In-Time-tänket en ny företeelse utan det är något de har arbetat efter en längre tid. Denna uppsats har valt att utgå från Jeffrey K. Likers (2004) definition i The Toyota Way.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

In this thesis the subject innovation and the change of meaning is in focus. The purpose of the study is to present a new dimension of innovation as a change of meaning together with the cases we?ve studied. It is discussed throughout the article if theories of perception and association can affect the organization and its ability to create meaning-changing innovations. The industrial robotics is a market in need of, perhaps, if not other markets but of finding new ground that results in the change of meaning.

Durban, South Africa?s third-largest city is a socially segregated post apartheid society, struggling with high unemployment and AIDS. The city becomes even more complex with a changing climate, creating an influx of people to the city, putting scarce resources under further stress. Warwick Junction, an important transport hub in the centre of Durban, holds a large site of informal trading alongside the formal markets. This informal sector generates large financial flows and provides for a rapidly growing population. The aim of this thesis is to develop an approach that is realistic and relevant to planning and design of an urban context in South Africa.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Syfte:                        Denna studie syftar till att undersöka huruvida avskaffandet av revisionsplikten fick de effekterna som önskades av EU samt Svenska regeringen, vilket var att minska de administrativa bördor och kostnader för mindre bolag. Det har nu gått en tid sen avskaffandet och det är nu möjligt att se vilka effekter som de berörda företagen har märkt av. Metod:                        Undersökningen ämnade utföras med en kvantitativ metod med hjälp av enkäter. Men på grund av få respondenter och stort bortfall används istället en kvalitativ metod. Uppsatsen har en induktiv metod. Slutsats:        Studien visar att alla de företag som ingick i undersökningen upplever en minskning av kostnaderna efter att revisionsplikten avskaffades, samt att majoriteten av företagen även anser att den administrativa bördan minskat. En del av företagen har valt att ta hjälp av konsulttjänster efter att de valt bort revison..

Det här arbetet handlar om designa ett effektelektronikkort till National Instruments utvecklingsplattform ELVIS II, som skakunna styras från programmet LabVIEW. Kortet är tänkt att kunna användas i kurser inom effektelektronik på högskolenivåoch har designats för att passa ELVIS II's hårdvaruspecifikationer. I arbetet har alla kretsar byggts upp och simulerats iMultisim. Kretsarna som designats är en step-up-konverterare, en step-down-konverterare, en likriktare, en växelriktare ochen variabel last. Simuleringarna visade att kretsarna fungerar som tänkt och vad som skiljer sig från det teoretiska.

This study is about a social workers? knowledge of shame. Shame in this context is the embarrassment and humiliation that many people feel when they have to apply for financial assistance which equates to approximately half a million people each year in Sweden. The aim of this study is to understand if and how social workers in this field become acquainted with shame, and how it is exposed and then handled by the social workers in the meeting and work with clients. In order to achieve the purpose of the study, we also to some extent, need to study knowledge and how social workers obtain knowledge in social work.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

A study was made to evaluate how current measurementscould help to determine how particles from fish farms are dispersed. During sixweeks of the summer 2012, two different current measurements were conducted.One of them consisted of measurements each fifth minute at 5 m and 15 m atthree locations for 14-16 days each. The other consisted of profilemeasurements at each location at four times during the period of six weeks. Forthe current measurements two instruments (model RCM 9) were used. A two weekmeasurement can give enough data to make an evaluation of how the currents at alocation will transport litter from a fish farm.