The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

Mitt examensarbete går ut på att undersöka möjligheterna att förenkla de moment inom den traditionella färskvirkestekniken som är tidskrävande utan att tillföra något till uttrycket. Syftet för arbetet är möjliggöra snabba beslut för att underlätta en inspirerande arbetsprocess där formen skapas samtidigt som produkten.Jag har utgått ifrån maskinverkstaden på Carl Malmsten Furiture Studies och tillverkat en ställbar borrmall där olika vinklar på ett snabbt sätt kan ställas in och där ämnet kan spännas fast trots att det är assymetriskt. Jag har i samarbete med Ulf Bengtsson, forskningsingenjör på IEI vid Linköpings universitet, utvecklat en fräsmall till en handöverfräs för att tillverka tappar. För att ta fram arbetsmaterial till tester av mallarna har jag för hand kluvit fram och sedan täljt träämnen..

As break downs of production transformers are costly and often result in long outages it is essential for reliability of operation that the transformers are manufactured to be robust. The aim of this M.Sc. thesis is to investigate if deviations should be made from the standard IEC 60076 ? Power Transformers in order to describe a robust large power transformer for procurement.The investigation has been conducted in three stages. In the first stage a definition of the term robust was developed in consultation with the client Vattenfall Vattenkraft.

This essay aims to investigate how students raised in Jehovah's Witnesses have experienced their career counseling during their middle and high school education. My main objectives are, based on the testimonies of former Jehovah's Witnesses, to investigate how career counselors can find a strategy to approach these students in a non-threatening way. I also try to take into account the contextual elements which are of great importance when counseling students raised as Jehovah's Witnesses. A qualitative study has been carried out with five informants with a background in the movement. The material has then been analyzed using a qualitative, narrative method.

Prostate cancer is the most common cancer in men. One type of treatment is internal radiation therapy, brachytherapy. This treatment requires the patient to lie completely motionless and in lithotomy position. The purpose of this study was to investigate the prevalence of pressure ulcers associated with brachytherapy in prostate cancer at the UniversityHospitalin Uppsala. Furthermore, the purpose was to identify the most common location of pressure ulcer and to examine whether there were any connection between risk factors and possible pressure ulcers.

Den ökade globaliseringen och senaste finanskrisen ställer höga krav på uppföljning och medvetenhet av ett företags prestation. Business Intelligence (BI) är ett område vars syfte är att förbättra en organisations prestation genom analys av historisk data. BI är ett komplext område som inte bara handlar om tekniska lösningar, även om det är en förutsättning. För närvarande investeras det mycket i olika BI-lösningar och företagen behöver veta vad resurserna bör läggas på. I dagsläget finns det ingen modell som bedömer ett företags arbete med Business Intelligence utifrån ett flertal dimensioner.Syftet med den här studien var att utveckla en mognadsmodell för Business Intelligence och sedan jämföra de undersökta företagen Axfood, Scania och Systembolagets mognad.

Over the past decade, the fashion industry has experienced a relatively high rate of consumption with material and clothing becoming increasingly subject to waste and disposal. As a result of the increased awareness within the industry the interest in CSR (Corporate Social Responsibility) amongst retailers has increased substantially in an attempt to shy away from the critically amplified media attention. In addition the underlying demand from external stakeholders has forced companies to ensure they focus and act upon each stage of the product life cycle.This study provides a further in depth analysis of the fashion industry and conveys the key messages and steps that firms are taking in response to the external pressures and requirements based on four different merged process areas. This research paper examines the impact of CSR on two Swedish fashion retailers Åhléns and JC and shows how accountability relates to the external expectations and norms that prevail in society. The result shows that the firms do meet the demands within each sub category as a response to market demands.

Producing a building is a long and complex process. It consists of several parts, from the feasibility study and design stage onto the construction and finally the management of the building. The design process is a critical part of the process where construction plans are made. The quality of the plans affect the production phase in great extent and faulty plans can pose a risk for extra costs for all parts in the process. The cost of producing dwellings has increased the last years and the detail design process is one of many phases where improvements can mean cost savings within the whole building process.This report aims to point at parts within the detail design process which could be more efficient, regarding communication, follow-up and time planning, and to give suggestions for improvements.

Our purpose was to shed light on how parents act in respect of providing alcohol to young people when they ask for a taste of home, or wish to bring alcohol to such a party. We used qualitative interviews and the results show that some of the respondents think that it may be acceptable to provide alcohol, while some do not. The results also show that the respondents think that parents are important as a model for the young. They could not purchase alcohol for the purpose of giving it to the young but only if alcohol is available at home. The reason for this behavior is the parents' assessment that the young person demonstrates a level of maturity for his age that they are presumed to be able to handle a small amount of alcohol.

This paper presents empirical evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.

This paper is supposed to get an answer to how teenagers in a municipality in Kalmar Län in Sweden think about their individual role in a community. The essay is a comparative investigation at how age can affect teenagers's view at the community, based on contractualistic approach. The background issue clarifies the objectives and guidelines how the schools should work with the social norms and values. The method for this studie is a quantitative survey in which students in two different classes are compared. The method for comparing takes place using the theoretical position, which is based on the individual's social maturity in the Swedish society.

Scholarly research on comical popular theatre is rare in the Swedish context even though the genre has attracted large audiences throughout the 20th century. Nils Poppe is one of the greatest Swedish actors in the comical genre and he is famous for his playful acting style. With my Master?s dissertation I aim to shed some light on both the genre and this great actor. Another aim of this Master?s dissertation is to gain understanding of what causes the audience?s laughter experiencing Nils Poppe?s comical acting.

Horses are grazers with a digestive system that is adapted for a high fiber diet. Forage is a fiber rich feed that includes grass and legumes. A deficiency of forage and an excess of grains may cause gut disturbances and stereotypic behavior. The aim of this literature study was to summarize information on the horse?s capacity to consume forage-only diets with focus on the horse?s need of energy and protein.

Abstract Title:                       Grades at Primary School ? A study of local politicians' arguments in                       connection with the division into grades at Swedish primary schools.Author:                       Annie LinderUniversity of KalmarC-essay in Social StudiesAutumn 2011 The study aims to investigate local politicians' decisions since municipalities took overSwedish primary education in 1990/91. The arguments put forward in support of how stages are organised have been studied, likewise whether municipalities have acted rationally when making their decisions.Six municipalities are included in the survey. They were divided into three educational categories: lower, middle and high level schools; previous and recent schools and F9 schools with pre-schools and primary schools integrated.Minutes from politicians' and civil servants' meetings have been studied and categorised according to arguments for and against. The most common supportive arguments are about economy and organisation, others concern school premises, trends and the wish for a comprehensive compulsory school.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.