How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

In today?s Sweden there is great belief in entrepreneurship and the benefits it can bring to the country. The Swedish government has taken note of this growing enthusiasm and realized the contribution it can make to facilitate national growth. Successful efforts have been made in Sweden to support entrepreneurship and innovation, which has resulted in a relative ease for individuals to start their own businesses.The number of companies started today is higher than ever and there are signs of a common faith in growth among new entrepreneurs. Unfortunately only a small fraction of these new businesses succeed in growing big.

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

The calculations in this thesis are evaluating the profit as a consequence from treating young stands of pine in Sweden with birch bark extract, BBE. Treatment is to be done with the object to lower or fully reduce the moose browsing on pine. The study is made in three versions. The results from each version separately will follow below. Version I.: The size of the moose population is in no way affected by the reduced resources of food as a consequence of large scale treatment with BBE on pine. Results show profit at a 3 percent level of interest with the exception of treatment program with more than 4 treatments all together and with the exception of Västerbottens Län with an early first treatment. Version II.: The population of moose decrease from 10 to 5 individuals per 1000 ha as a consequence from large scale treatment with BBE on young pine stands.

My paper, ?Us and Them ? an analysis of the creation of ?the Other? in The Reluctant Fundamentalist and The Boy in the Striped Pyjamas?, aims to examine Mohsin Hamid´s and John Boyne´s novels from the years 2007 and 2008. The paper tries to answer the following questions: How is ?the Other?and?Us and Them?created in the novels? And: What consequences does the thinking in terms of ?the Other?and?Us and Them?lead to in the novels? The examination is done through the method of close reading and by applying the theory of Orientalism and Edward W. Said?s analysis of the theory to the reading.It is, I believe, of utmost importance for teachers to create unity among their pupils, and peaceful and democratic classrooms where co-work is promoted.

This essay will discuss consumption as a strategy for creating one?s identity for persons with visible disabilities. Along with this, questions asked and answered are concerning how lack of inclusion in the fashion industry affects the informants? consumption of clothes and how the informants discuss identity in relation to their disability. Compulsory able-bodiness (McRuer, 2006) is a main theory that will influence both the discussion and the results.

Open source is growing outside the boundaries of hackers, amateurs and software development, creating a humongous potential in many different areas and aspects of society. The intrinsic and extrinsic motivations that drives open source have been in the subject of much research recently, but how they affect each other when paid and unpaid contributors come together is still hidden in obscurity. In this study I investigate how intrinsic and extrinsic motivation correlates with each other and how those correlations affect paid and unpaid open source software contributors. The literature synthesis is based on of systematic reviews through searches in library databases, identification of articles by searching on the Internet and by reading relevant books. My results indicate that intrinsic and extrinsic motivations continuously affect each other and that paid contributors are more vulnerable since their extrinsic motivation in terms of money is reached only when many other motivations are fulfilled.

The aim of this study is to investigate librarians? opinions about books supported by the government and delivered for free to the main public libraries in every community. The study is also investigating how the governmentally supported books affect the process of buying books for the public libraries and how the librarians think about quality and mediation in the acquisition. The analysis is based upon interviews with six librarians that are responsible for the purchasing at five main libraries in small communities in the South of Sweden. The results from the interviews are discussed and analyzed from the perspective of mediation.

The purpose of this study is to provide a longitudinal examination, within grocery retailing, of four marketing tools and their impact on enhancing customer loyalty. The study examines whether the relationship between the four marketing tools and customer satisfaction has a positive effect on attitude and behavior loyalty. The findings from this study show that the marketing tools have not helped enhancing loyalty between 2004 and 2007. Between these years, service quality has the most affect on loyalty. Self-scanning as an effective marketing tool could be questioned, the relation in this study is not supported.

Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Aim: The aim of this study was to investigate nurses? experiences of communicating with patients with immigrant backgrounds regarding language barriers, patient relations and use of interpreter. Method: Eight persons participated in this study. Four registered midwives were interviewed in a focus group and one clinical lecturer with a district nursing background, one midwife and two district nurses were individually interviewed about their experiences. The content was analysed using a qualitative content analysis.