The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

Phosphorus is essential to all plants and is taken up from the soil as the ion H2PO4 - (and to some extent HPO42-). Plant availability depends on, among other factors, the soil pH. In order to provide for plant available phosphorus, it is applied as mineral fertilizers and farmyard manure. However, that causes phosphorus leaching from arable land to surrounding surface waters and lakes and contributes to the eutrofication. There are three types of soils in Sweden that are at higher risk of contributing to phosphorus leakage.

Syftet med studien var att undersöka idrottsutövares musikanvändande. Studien genomfördes i form av en enkätundersökning med kvalitativa och kvantitativa frågor där 252 idrottsutövare som utövar individuell idrott som till exempel friidrott och orientering deltog. Enkäten berörde frågor om idrottsutövarnas musikanvändande i vardagliga och idrottsliga situationer, känsloupplevelser i samband med musiklyssnande samt motiv till musikanvändning i idrottsutövandet. Resultatet visade att deltagarna medvetet använder musik för att påverka olika känslotillstånd i sitt idrottsutövande. Främst använder deltagarna musik i sin tävlingsförberedelse.

One of today problem at IVT industries would be assembly of insulation on water cisterns. The element of assembly insulation on the cistern gets too elevated; hence one has to climb onto the stand the cistern is assembly on. This will increase the risk of work related injuries when there is a risk of falling down. It?s also rather strenuous on shoulders due to work with your arms high above your head.

Inom bilbranchen är produktkonfguratorer, där användaren själv kan sättasamman din bil utifrån möjliga val, en tjänst som återkommer hos de festabiltillverkare. Många av konfguratorerna bygger idag på en teknik och ettföde som innebär begränsningar i fexibilitet och användbarhet. En ny teknisklösning håller på att arbetas fram och innebär möjligheten att vidare förbättrabåde användbarhet och föde, vilket föranlett detta arbete. Genom att attundersöka användbarheten med hänsyn till användarens mål och den totalaupplevelsen kunde således en rad möjliga förbättringsområden identiferas.Dessa ledde sedan till ett antal förslag på alternativa lösningar som hade föravsikt att skapa ett bättre föde och därmed en bättre användarupplevelse. Dealternativa lösningarna ledde sedan till en prototyp som kunde testas för attundersöka hur de bidragit till ett bättre föde.

I uppsatsen undersöks upplevelser av improvisationsteater. Syftet är att beskriva och förstå improvisationsdeltagares upplevelse av vad som sker i improvisationsteater. Ett övergripande syfte med detta är att bidra till att tydliggöra dramapedagogik i relation till improvisationsteater. Ansatsen i uppsatsen är kvalitativ och metoden är fenomenologisk. För insamling av data har intervju och fokusgruppssamtal använts.

This thesis is done in cooperation with SWECO Energuide in Växjö. They have been assigned by SKB in Oskarshamn to renew their electrical power supply and the ancillary processing systems in their Central provisional storage of spent nuclear fuel, CLAB. Today in the CLAB facility, the spent fuel is cooled down with water pumps, driven by asynchronous induction motors, where the water is regulated by mechanical valves to the desired flow. After the upgrade, the engines will be powered by AC drives that can control the pumps by changing the rotational speed and thus change the water's cooling effect on the nuclear fuel. In this study, I investigated the interference AC drives causes the feeding network and how to go about averting them.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

In a sustainable society the use of renewable energy and recycling of materials is of high importance. Wastewater treatment plants use large amounts of energy in the processing of wastewater. This study seeks to evaluate wastewater as an energy resource and to examine treatment plants potential to become sustainable energy producers. The study is based upon the internal processes of Himmerfja?rdsverket.

Syftet med studien var att undersöka idrottsutövares musikanvändande. Studien genomfördes i form av en enkätundersökning med kvalitativa och kvantitativa frågor där 252 idrottsutövare som utövar individuell idrott som till exempel friidrott och orientering deltog. Enkäten berörde frågor om idrottsutövarnas musikanvändande i vardagliga och idrottsliga situationer, känsloupplevelser i samband med musiklyssnande samt motiv till musikanvändning i idrottsutövandet. Resultatet visade att deltagarna medvetet använder musik för att påverka olika känslotillstånd i sitt idrottsutövande. Främst använder deltagarna musik i sin tävlingsförberedelse.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

This report is the result of a thesis carried out during the spring of 2010 at Sandvik Coromant in Gimo. The purpose of this thesis has been to make an inventory and mapping of information used by flow groups that are most relevant for the day-to-day work. This mapping will then form the basis for information supplied by an automated system.The project consisted of:Identifying how the information is supplied today.Inquiring into the needs of an automated system.Which needs of information that will be provided by the system.Data collection occurred in two ways, both through observations and interviews. Observations of the participants were carried out early in the thesis, where the aim was to create a picture of the problem, and gradually develop a basis for the actual interview study. At each observation, an unstructured observation was used, which means that all activity was recorded.

För att finansiell rapportering ska ge läsaren en så klar bild som möjligt krävs en viss grad av harmonisering och upprättande av redovisningsstandards. Risken blir annars att redovisningen inte blir jämförbar och transparent. I december 2001 kom Redovisningsrådets Akutgrupp med ett uttalande som sa att koncernbidraget ska redovisas efter ekonomisk innebörd istället för, som tidigare, en bokslutsdisposition i resultaträkningen. Det problem som då uppstod var hur de företag som följde, och följer, Bokföringsnämnden skulle göra. Därför har Bokföringsnämnden under 2006 och 2007 skickat ut remisser med förslag på hur koncernbidraget i framtiden ska redovisas.

The purpose of this thesis work was to develop an automatic fault detection system for surveillance of bearing temperature in hydropower turbines. The parameters used except the bearing temperature were cooling water temperature and cooling water flow. A simple static model based on data sampled every minute was developed to estimate the bearing temperature. Then a detector for detection of change in bearing temperature based on the CUSUM-algorithm was designed. Since the amount of data was very small the developed model was too uncertain to be used in a working system.The designed fault detection system showed to work well for the available data.