Titel: Seminarie-datum: Ämne/kurs: Författare: Handledare: Fem nyckelord: Syfte: Metod: Teoretiska perspektiv: Empiri: Slutsats: Mellan hammaren och städet ? en studie i kapitalstruktursteori 5:e Juni 2008 FEKK01, Examensarbete kandidatnivå, 15 hp David Andersson, Magnus Barnell, Vilho Heiskanen, Brian Jensen Tore Eriksson Kapitalstruktur, skuldsättningsgrad, agent-kostnader, asymmetrisk information, pecking order Uppsatsens syfte är att studera kapitalstrukturteori genom att identifiera företag vars kapitalstruktur avviker från teorin om att affärsrisken minskar med ålder samt att på ett kvalitativt sätt identifiera om alternativa kapitalstruktursteorier kan förklara dessa avvikelser. Studien utgår från en deduktiv ansats där kvantitativ metod används för att beskriva ett samband samt hitta avvikelser från detta samband som därefter studeras närmare med en kvalitativ metod. Studien utgår från allmänna teorier inom kapitalstruktur där vi har valt att ta ut åtta mer specifika teorier för närmare granskning. Det empiriska materialet grundar sig på Dagens Industris lista över svenska verkstadsföretag där en genomgång har gjorts av samtliga företag i den kvantitativa analysen och ett mindre urval har djupgranskats i den kvalitativa analysen.

This master thesis concerns the relationship the librarianhas to the libraries classification system. The system itselfis made by librarians for librarians and is only used bylibrarians. This raises the question of how the librariansrelate to their own system to create order. The empiricalmaterial consists of five in-depth interviews with librarians.Two theoretical approaches were used in the analysis of thematerial with one focus on the librarian?s professional rolland the other on the postmodern theories about humansneed for order.

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier.

This study investigates communication and data in information systems. The paper deals, more specificly, with communication in a CRM-system implemented in a Swedish-founded company in Beijing, China. It discusses cultural, political, linguistic and gender based dilemmas that can arise from the use of a CRM-system in an international and bilingual environment. Fifty-nine interviews were conducted in Sweden and in China, either in Swedish or English. The result of this study shows that communication in the information system is affected by factors, that are not originated in technical shortcomings of the system, but rather from cultural, political, linguistic and gender based pre-knowledge among individuals.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

The aim of this Masters thesis is to conduct an analysis of the Swedish classification system the SAB-system from a feminist and queer theoretical perspective. The theoretical framework of the study is feminist and queer theory as well as theories from Library and Information Science, mainly classification theory. The study takes its departure from the idea of classification systems as social constructs, reflecting their time, place and society. Paul Ricoeurs critical hermeneutics is used as methodological guidance. This gives room for a critical perspective in the interpretation.

The development in electronics increases the demand for good design methods and design tools in the field of electrical engeneering. To improve their design methods Ericsson Microwave Systems AB is interested in using computer tools to create a link between the specification and the implementation of a digital system in a FPGA. Xilinx System Generator for DSP is a tool for implementing a model of a digital signalprocessing algorithm in a Xilinx FPGA. To evaluate Xilinx System Generator two testcases has been designed. The testcases are selected to represent the FPGA designs made at Ericsson Microwave Systems.

Bakgrund/problem: Fastighetsmäklare ersätts idag främst genom provision för sitt huvuduppdrag fastighetsförmedling. Ett lagförslag vill tillåta ersättning för förmedling av sidotjänster som exempelvis bolån. Risken med lagförslaget är att mäklarens roll som oberoende mellanman försvinner om ersättningen för sidotjänstförmedling är uteslutande provisionsbaserad. Ledningen måste därför utforma välfungerande styrsystem för att undvika negativa effekter.Syfte: Att utforma ett förslag till hur företag kan undvika negativa effekter vid provisionsbaserad ersättning för sidotjänster.Metod: En kvalitativ fallstudie har genomförts med individuella, semistrukturerade intervjuer, enkätundersökning samt sekundärkällor.Resultat: Företagsledningen bör använda sig av ett kombinerat ersättningssystem med både fast och rörlig lön för sidotjänstförmedling. Vidare bör även hänsyn tas till åtgärder inom beteendestyrning, såsom utformning av välfungerande processer för de anställdas arbetssätt, samt inom social styrning, såsom utbildning av de anställda..

Denna rapport avser att undersöka för- och nackdelar med att utveckla ett för ändamålet specialanpassat system eller utnyttja de standardsystem, som i det aktuella fallet tryckerikoncernen JMS redan äger och använder. Genom en mer noggrann definiering av ickefunktionella krav på bland annat användbarhet har en specialanpassad prototyp framställts. I projektet användes metoder för kravinsamling som ledde till en kravspecifikation och i sin tur slutade med en färdig prototyp. Prototypen jämfördes med två standardsystem genom användartester och intervjuer. Prototypen visade sig leva upp till de krav som upptäcktes.

Purpose: The purpose of this essay is to describe the social media usage of five European official national tourism organizations (NTO). The essay proceeds to discuss and evaluate the findings, whilst reflecting on the advantages of social media usage from the point of view of an official national tourism organization.Method: The authors used three different methods of research: one structured observation to study the national tourism organizations? everyday work in social media, one field stimulation to study if and how different NTO respond if a prospective visitor makes them a direct question via social media and finally an email interview to gain insight into NTO?s underlying strategies and policies about social media usage.Theoretical framework: The theories that have been used in this paper include the Uses and gratifications model, theories of one-way and multi-way communication, theories of social media and relationship marketing.Conclusion: By making use of social media the company releases some of its control to the customers as the latter can express their opinions freely in this type of media. One of the advantages of social media is that the platform favors dialogue and feedback. Social media can be used for traditional one-way communication, but works best as a supplement to the regular marketing activities, allowing the activities on social media platforms to focus on branding and building long-term customer relationships.

Purpose: The purpose of this essay is to describe the social media usage of five European official national tourism organizations (NTO). The essay proceeds to discuss and evaluate the findings, whilst reflecting on the advantages of social media usage from the point of view of an official national tourism organization.Method: The authors used three different methods of research: one structured observation to study the national tourism organizations? everyday work in social media, one field stimulation to study if and how different NTO respond if a prospective visitor makes them a direct question via social media and finally an email interview to gain insight into NTO?s underlying strategies and policies about social media usage.Theoretical framework: The theories that have been used in this paper include the Uses and gratifications model, theories of one-way and multi-way communication, theories of social media and relationship marketing.Conclusion: By making use of social media the company releases some of its control to the customers as the latter can express their opinions freely in this type of media. One of the advantages of social media is that the platform favors dialogue and feedback. Social media can be used for traditional one-way communication, but works best as a supplement to the regular marketing activities, allowing the activities on social media platforms to focus on branding and building long-term customer relationships.

AbstractThis paper discusses how system development methods today support communication between system developers and their customers and end users. Today there are many system development methodologies with different aims and emphases. It is difficult, however, to find among these methods those who promote good and effective communication with customers because so many of these are very technically rooted and not as much directed towards the soft aspects of systems development - i.e. Human aspects. Our own experiences tells that a simple interview can be initialized without us having an idea what to ask the customer about or how to structure it up - nonetheless it?s done, but the outcome is just chance.

Uppsatsen handlar om tre informanter som intervjuats angående sin syn på alternativa behandlingar och alternativa diskurser i kontrast till dominerande diskurser inom medicin och samhälle. Viktiga avsnitt rör till exempel sådant som vad är healing, hur kan en behandling gå till, grundläggande synsätt i alternativa diskurser och hur man ser på sjukdom..