The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

This master thesis describes the development of an UPS module. UPS is an acronym for Uninterruptable Power Supply. The UPS module has been developed at the company AerotechTelub AB. The UPS module delivers the necessary voltage and current in case of a power interrupt. If a power interrupt occur, the computer system has one to three minutes available to store data and shut down correctly.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

Objective ? To study the requirement of nursing care of the equine patient during eye treatment with a lavage system together with a constant rate infusion pump. Procedures ? Three veterinary nurses at ATG: s Hästsjukhus in Skara were asked nine questions at individual interviews. Inclusion criteria for participation in the interview were that the nurse should have treated equines with and without the infusion pump to the lavage system, but also traditionally with eye drops. Results ? The equine had a higher well-being since it experienced less stress during eye treatment with the infusion pump compared to treatment given by hand through the lavage system. The treatment would be more effective with constant rate infusion and save costs for the owner.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Emwiro Vibe is a complete system for seismic measurements. The functionality of the system was before the completion of this project handled using a software contruction based on a state machine. Emwitech, the company developing Emwiro Vibe, expressed a desire to replace this solution with a real-time operating system (RTOS). The project consisted of two parts. Firstly the existing software was studied, available RTOSes was evaluated, and the RTOS most suitable for the application was selected.

Emwiro Vibe is a complete system for seismic measurements. The functionality of the system was before the completion of this project handled using a software contruction based on a state machine. Emwitech, the company developing Emwiro Vibe, expressed a desire to replace this solution with a real-time operating system (RTOS). The project consisted of two parts. Firstly the existing software was studied, available RTOSes was evaluated, and the RTOS most suitable for the application was selected.

Incentive programs are one of the most important strategies that a corporation has in order to achieve its major policies and goals. The purpose of this paper is to identify these goals and their function, so that we later can analyze the incentive system?s effectiveness. The paper?s focus is on Max Hamburgarerestauranger AB?s incentive system, that is directed to the managers of all of its restaurants.We had interviews with the CEO, as well as the head of the Economics Department of Max H.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

Compressed air is a low efficiency media, and is thus very expensive to produce. This thesis work began by mind mapping how to create savings on the compressed air system at Billerud Skärblacka AB. Certain issues have been chosen for further studies.In order to identify the consumption of compressed air at PM 8 and 9, several measurements were made. At PM 8 there were not found any pressure drop, only large pressure variations for short periods of time. The causes of these pressure variations were not established.

This is a qualitative study with a reflexive approach. The aim of this masters thesis is to describe how the internal information is managed in Borås Theatre and Borås Public Library related to the internal flow of information within the organisations according to descriptions of different units, staff and work tasks. Ten qualitative semi-structured interviews with employees at the Theatre and the Library have been conducted. The organisations have been studied separately. The interviews are presented according to six categories presented in the theory chapter as a result of the study.

Horse-hair lichen Bryoria bicolor is a red-listed lichen species in the category Vulnerable. It is an oceanic lichen and it is often found on boulders and cliffs in a semi-open environment with a high humidity in the agricultural landscape. The species can also be found as an epiphyte on trees, mostly in boreal forests in the provinces of Dalarna, Härjedalen and Jämtland. In the agricultural landscape, there has been indications on that B. bicolor show a decline, and this studie aimed at examining the extent and causes of this decline.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

Web 2.0 represents the next generation of creating interactive applications on the Web. The purpose of this thesis was to develop a service tailored to Web 2.0 technology, where users can post ads for free. The platform is an advertising system specially designed for animals. Surveys and interviews have been done; the result is that today?s advertising services on the Internet are not interactive and user-friendly.The users have the possibility to adapt different part of the system to their needs, such as choice of themes.