Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

This thesis work is intended to analyze whether the municipalities has a need for the new technology of mobile mapping.Mobile mapping consists of the technologies of laser scanning, photographing and positioning of streets and roads in city environment and in the countryside. When these technologies are operating together a georeferenced three-dimensional image model is created, which has specific coordinates that states its position on the surface of the earth. Thanks to the laser scanning process even measuring can be performed in this model.The municipal sector consists of many different departments which use visual spatial information. These departments are an interesting target group for this system. Specific departments within the municipal sector, which we considered were the most suitable, have been selected.

The consultancy firm Knowit sought a smartphone application for communication between schools and pupils. Together with the students, it was decided to create the app both for Android and for iPhone. The project would produce a prototype app with limited functionality usable as a proof-of-concept in communication with potential customers.The questions that have characterized the work are; what features would be demanded in a school app, how to program user-friendly functionality and how to use object-orientation to design such an app. A question has also mentioned the differences between development for iOS and Android. The work was done in an iterative process in which the students worked together with planning, programming and testing.

A new build in the Swedish nuclear power system would entail increased re-quirements for the proposed repository, which is adapted after the reactors of today. With a fast reactor, capable of burning nuclear waste, operating in parallel with the light water reactors, the increased requirements on the repository could be reduced.In this thesis, simulations of a light water reactor and a fast reactor have been performed by using the Monte Carlo code Serpent to investigate the changes in the fuel inventory. The light water reactor in the study is a boiling water reactor and the fast reactor of the type sodium-cooled fast reactor and they have been used for three different operation scenarios.By studying the fuel composition and the results from the simulations of the three scenarios conclusions can be drawn. Conclusions regarding the change of the fuel inventory and decay heat in Clab as well as the interim storage facility and in the repository. Depending on the operation alternative the changes dif-fered significantly and especially regarding the mass of burned actinides for different fuels in the fast reactor.The lowest increase of fuel assemblies was meet when using 50 years old fuel with 20MWd/kg U burnout and 2,0 % enrichment for start up of the fast reactor and 30 years old fuel assemblies with 50MWd/kg U burnout and 4,7 % enrichment for the further operation of the reactor.The increase of the number of fuel assemblies was 3174, which is equivalent to 641tons of heavy metal.

The work thesis was performed at Assalub a company which is situated in Åtvidaberg. The company works with developing, manufacturing and marketing equipment for handling of lubricants for light and heavier industry. The work thesis it is based on a inquiry Assalub got from MacGregor which is a company within cargo solution, from port to offshore system.For unloading grain and other material from the ship cargo it is used combined inlet feeder and screw conveyor, there the inlet feeder is drilling down through the cargo and feed the screw conveyer with material to further destination. At the bottom of the screw conveyer and the inlet feeder there is a bearing that keep the parts together. However the lubrication of the bearing must be made manually.

?During the past few years cooperation between the EU member states has expanded considerably in areas such as justice and homeland affairs. International cooperation in criminal justice has become more important as borders between EU countries has been lifted and because of this, various criminal groups have also had more opportunities to commit crimes cross borders. The Italian mafia groups in particularly have been operating in almost every country in Europe and have exploited the possibilities offered by the EU. The increase of organized crime in Europe has created a demand for EU to step up their actions against the organized crime.The purpose of this essay is to investigate exactly how the significant EU is has been in battling organized crime in Italy.

Since their invention in 1999, CubeSats have become a widespread standard for small picosatellite missions. CubeSats allow for quick development of satellite payloads and launch in space without the high costs of a normal satellite. Emphasis during the CubeSat design process is placed on use of commercialoff- the-shelf (COTS) components and reuse of previously-designed units.This report describes the interfacing of a scientific magnetometer, the Small Magnetometer in Low-Mass Experiment (SMILE) to such a CubeSat mission, the Space Weather using Ion spectrometers and Magnetometers (SWIM). Design of a complete platform for use in multiple such missions is presented here.Modularity is one of the key aspects followed in the course of the work. A new board containing the analog pick-up and compensation circuitry for SMILE has been designed to fit inside a CubeSat frame.

This bachelor thesis is about civilian marching bands in the province Värmland industrial communities, with a focus on Degerfors, Edsvalla, Gruvön, Nors, Slottsbron, and Vålberg bands. Degerfors, Gruvön, and Slottsbron bands are three corps that still operates concerts and performances. The other three unions are defunct.In Värmland, there were many mills that were operating well into the 1900s, roughly speaking there were about 25 mills in various industrial areas. These mills had operations in glass, iron, and paper, each user had a band at least a brass sextet and today there are only eight bands left in Värmland. Bofors in Karlskoga, Charlottenberg, Degerfors, Dejefors, Gruvöns in Grums, Hagfors, Skoghall, and Slottsbron bands.What is the reason that so many bands have disappeared? To answer the question I have investigated the importance of four factors have had for the unions: finance, recruitment collaboration with the music and arts, as well as cooperation with educational associations.The results show a marked reduction in civil bands, from about 25 corps to eight corps today.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Titel: Fostran som pedagogiskt projekt. Bilden av ?problembarnet? i statens offentliga utredningar. (The bringing up of pupils as an educational project. The image of ?the problem child? in governmental committees).   This study focuses on the image of the problem child as it appears in two texts (from the 1940s and 1970s) of governmental committees on Public Health (SOU) and the new school law (Ds 2009:25, will be implemented in July 2011).

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

The jetengines of today are growing in complexity. Reliability for aircraft engines are of extreme importance, mainly due to safety reasons but also economical ones. This master thesis deals with faultdiagnosis in the turbine section of RM12, the engine used in Saab/BAe's Gripen. Three different faults which can occur in the turbine section was studied. These faults are: clogged fuel nozzle, hole in outlet guide vane and sensor fault.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

This report is our Master thesis. Our work has taken place at a one-stop-shop in Sölvesborg during the spring of 2002. We have conducted ethnographical studies concerning the one-stop-shops frontdesk and telephone exchange. During these studies we became aware of some differences under which the daily work was to be carried out. When operating the switchboard the staff usually work alone and perform the tasks individually.

Denna rapport innehåller en utredning av effektflöden på Uddevalla Energi Elnät AB:s mottagningsstationer och optimering av driftläggning för dess effektkondensatorbatterier och transformatorer.Uddevalla Energi Elnät AB har sedan 30 år haft effektkondensatorbatterier inkopplade nästan hela året och dessa behöver av åldersskäl snart bytas ut. Uddevalla Energi Elnät AB har därför behov av nya rutiner för driftläggning av effektkondensatorbatterier efter det att Svenska Kraftnät och Vattenfall AB har infört nya regler för de reaktiva effektflödena i elnätet.I utredningen om effektkondensatorbatterier har det gjorts en investeringskalkyl med tre alternativ för inköp. Alternativ 1 med central faskompensering på mottagningsstation, alternativ 2 med faskompensering på mottagningsstation kompletterat med faskompensering på abonnentstationer och alternativ 3 med lokal faskompensering på abonnentstationer.  Det framkom i utredningen att alternativ 2: Central faskompensering kompletterat med faskompensering på abonnentstationer är mest lämplig att genomföra.  Det har tidigare konstaterats att det under delar av året har varit låg belastning på några av mottagningsstationernas transformatorer. Det har aldrig utretts om det är lönsamt att stänga av den ena transformatorn under hela eller delar av året.I utredningen om driftläggning av transformatorerna på mottagningsstationerna har det beaktats tre alternativ. Ett alternativ innebär att en transformator körs i tomgång utan last och ett alternativ med en helt avstängd transformator.