The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

The lack of housing in the Swedish metropolitan areas is today a well-known fact. This isespecially true for the region in and around Stockholm. Due to the large amount ofmunicipality-owned land within Stockholm municipality the area for many new housingprojects are acquired through land allocation. How much time this process of land allocationconsumes for a typical project is today not really known. Equally unknown is the exactoutcome of the process, i.e.

This essay examines the policy process of specialist medical training in three Swedish counties. The essay will first describe the policy process. Secondly the politicians parti-cipating in the process is examined. Thirdly, it is tested whether it is possible to analyze the policy process based on Ostrom's theories of cooperation around a common pool resource. In this case, the common pool resource is specialized medical practitioners skills that the Swedish county councils must collaborate on to competence should be sufficient for the county council needs, something that is not the case today.One conclusion of the study is that the health care law is not clear enough when it comes to who is responsible for providing a sufficient number of specialists.

This report describes the construction process and the aspects that should be taken into consideration. It includes models of decision and how these can be used in practice. Planning of a building project is very important for a successful execution. This will be the foundation of problems that will occur during the production. In the planning process people with different positions, search for the best suitable building methods.

HMS Networks AB develops, produces and sells communication technology for industrial automation. The product handles communication between a variety of protocols. The product treated in this project is an Anybus X-gateway Modbus-TCP Master/Client and this module is currently configured from a web-based interface. In doing so, the flexibility for handling protocols is limited to what the company chooses to add to the interface. Therefore the company had a request that the flexibility should be extended using a script language.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

A comparative thesis to study precious metals impact on a portfolio, during a long period of time, from the fourth quarter of 1986 to the third quarter of 2012. Five different portfolios are compared; three of the portfolios containing one of the following precious metals, gold, silver and platinum, the fourth portfolio contain all precious metals and shares, and the fifth portfolio containing only shares which is represented of OMXS30. This is done to determine the portfolio that generates the most return in relation to the least risk with the help of historical prices. Sharpe ratio is used to measure the profitability of precious metals by measuring the yield relative to the total risk. The study also measures precious metals correlation with shares..

The industrialized timber housing process is capable nowadays to build multi-storeyhouses since fairly new changes in the Swedish regulations where made after theadmission of the European Union in 1994.The industrialized process moves parts of the construction process into a highlyeffective factory where 3D-volumes of the building are prefabricated beforetransportation to the building site for assemble.The assembly process is relatively effective compared to the completion of thebuilding service system and this is therefore the main focus in this thesis. This thesisattends problems with completion of the building service system, and thereforedemarcates from other aspects, such as technical and economic aspects, of thebuilding service system.The degree of completion of the flats differs from completion of the connectivepassages, for example hallways, in a way that suggests a need for further investigation.This thesis includes analysis of the possibilities to increase the prefabricatedconnective passages, to the extent of containing building service systems.An increase of the prefabrication of the building service system has a greatdevelopment potential, even though some restraining factors need to be solvedbefore implementation.This thesis was made in collaboration with two of Sweden?s leading companies on themarket of multi-storey industrialized timber housing, Moelven ByggModul AB andLindbäcks Bygg AB..

Background: The demand for sending letters, in the traditional aspect, has decreased because of electronic sources which have replaced a big part of letter communication. The Postal Service constantly strives for lowering costs and due to the changeable demand, a greater awareness is required regarding recourses and their usage. The previously mentioned measures in combination with commonly occurring quality issues during the collective process at the letter terminal in Alvesta would be improved by applying a lean-perspective to the process. A first step towards saving of time is to apply the ?value stream mapping?-method on the collective process for small and large letters.Purpose: To map the process of collection for small and large letters to be able to identify waste of recourses and furthermore give suggestions on how the Postal Service would be able to reduce the waste of recourses identified.

The purpose of this study in the psychology of religion is to explore the process of an individual?s shift in orienting system, from a religious to an atheistic. The materials used are autobiographical accounts obtained from two books. One that has been used as a primary source and one as a secondary. By using Rambo?s process oriented theory of religious conversion relevant themes and categories were chosen and later subjected to further analysis using Pargament?s theory of religion and coping.

Title: Nurses´ Experience of Triage Process in the Psychiatric A & E Departmentfor AdultsAuthor: Miljatovic, MilosDepartment: School of Life Sciences, University of SkövdeCourse: Degree of Bachelor of Science in Nursing, Thesis in Nursing Care, 15 ECTSSupervisor: -Examiner: Brovall, MariaPages: 23Keywords: Triage, Nurse, Psychiatric A & E Department for Adults, Triage scaleBackground: In the beginning of 21st century some psychiatric A & E departments inSweden have introduced triage process and psychiatric triage scales. The aim was to meetthe growing numbers of patients with mental health problems attending psychiatric A & Edepartments, in order to shorten waiting and transit times.Aim: The aim of the study was to illustrate nurses´ experiences of triage process in thepsychiatric A & E department.Method: Qualitative empirical study was conducted.Results: Three categories were identified: Triage process creates confidence, Obstacles intriage assessment, Possibilities for improved patient care through triage process; and sixsubcategories: Aid and support in having an assessment tool, Sense of comradeship,Getting possibility to take answer and show the competence, Deficiencies with assessmenttool, Sense of inadequateness due to long waiting times to physician, Sense of ambiguityduring the triage process.Discussion: Safe triage process is needed to achieve quality care in the psychiatric A & Edepartment, thus it is important that nurses have adequate triage scale, and the resultssuggest that it is important for nurses to have an adequate triage scale which makes iteasier for nurses in nursing care..

The purpose of this bachelor essay was to analyze two Swedish district footballassociations and how the responsible coaches of the elite youth developmentteams identify and select talent. Key questions in the thesis were how thecoaches described their leadership and their own part in the team, how thecoaches identify talent, how they work with the selection process and theiropinions about the elite youth development team structure. The study wasbased on 7 semi-structured interviews. The interviews showed differencesbetween the district football associations but also many similarities in how theyselected the team during the talent identification process. All coaches wereinvolved in the selection process but the way they talked about developing eliteplayers varied.

Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

Detta arbete handlar om grammatikens roll i språkundervisningen. Syftet med arbetet är att undersöka hur grammatikens ställning i språkundervisningen har utvecklats från 1960-talet fram till idag. För att få en inblick i detta ämne, har jag studerat och analyserat innehåll i styrdokument från 1965 till 2000 och i franska läromedel för nybörjarspråk på gymnasiet från motsvarande period. Med stöd av litteratur om språkundervisning, har jag försökt att ta reda på hur denna utveckling ser ut genom att titta på grammatiken som produkt, d v s att tala om språket, och på grammatiken som process, d v s att använda språket i sitt rätta sammanhang. Dessa två sätt att se på grammatiken utgör en bra utgångspunkt för att få en helhetsbild av grammatik, och när det gäller att utveckla språkförmågan är samspelet dem emellan viktigt.

Today's fierce competition means that companies constantly must develop their business and internal processes. Focus on processes and continuous improvement is something that characterizes Lean Production which ICA logistics are applying with their concept Leading Logistics. Standardized routines for handling damaged gods were insufficient at the ICA distribution center in Kungälv. Handling and registration of damaged gods were not performed uniformly, resulting in problems with controlling and monitoring the process.The purpose of this thesis was to analyze and make recommendations how the process of internal handling of damaged gods could be improved. Therefore a comprehensive understanding was needed of the entire material flow through the warehouse and important quality aspects such as product safety and delivery reliability.The methods used are literature reviews, interviews and observations to produce a comprehensive process mapping of the current situation at the distribution center.