In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

The increase in farmland value in Swedens plain areas is a well known fact in today's Swedish agricultural. In connection with the fluctuating prices of crops and inputs, are increasing the risk exposure to agriculture. The increased value of agricultural land has in Sweden over the years been due to a high demand for land that has existed and exists in Sweden. The increasing demand is linked to a structural rationalization of Swedish agriculture, leading to fewer and larger farm units (www, privataaffärer, Carl Johan Jurss).The purpose of this study is to examine the potential risks associated with the farmland value falls or remains unchanged, according to a farm credit administrator's perspective. The idea is to get a picture of the main factors taken into account when lending and the problems with falling or stable land prices into account when lending.

This case study is made on assignment of Södra, region Öst, as a part of a campaign promoting more active management of the oak forests in the region. Hardwood trees of good quality, especially oak, has a high value due to that the sawn material is highly estimated by the market. It is important that the Swedish oak forests are managed in a proper way in order to meet the future demand. Södra has therefore decided to increase the focus on oak in the Kalmar region and they would like to find out if continues cover forestry (CCF) under certain conditions can be an appropriate management model. The motive is to make use of the existing oak forests more efficient, not just considering well managed forests but also the more neglected oak forests, on poorer soils. Thus, the objective for this study is to examine if CCF is appropriate method in the three stand types; broadleaved mixtures oak forest, oak islet, and oak/spruce forest. Existing management models were surveyed in the literature.

Non-compulsory schools in Sweden should make use of the knowledge and experience that is available in society according to the aims and objectives of the Curriculum for the Non-Compulsory School System - Lpf 94. There are however only a few studies which have focused on the contacts between non-compulsory schools and society as represented by the business world in Sweden.The purpose of this study is to examine in what ways and to what extent non-compulsory schools are following the Curriculum by using the knowledge and experience of the business world. The perspectives have been: Which contacts in the business world and which working practices from the business world are implemented in teaching in non-compulsory schools? In what way do these contacts and working practices affect the teaching and learning of business administration? The purpose of this study is also to examine if the teachers in non-compulsory schools use business information and different kinds of business knowledge and experiences in order to keep themselves up-to-date regarding the business world. The perspectives have been: Are the teachers using up-to-date business information or business experience? Are the teachers applying a multicultural perspective in teaching business studies? In what way does this kind of information or first-hand experience affect the teaching and learning of business administration?The method used in this study was to interview seven teachers from two non-compulsory schools in Stockholm.

The purpose of this paper is to form an understanding of how to use the demand for usability and accessibility. Requirements for usability and accessibility are available from several agencies, an example is Myndigheten för delaktighet. Through literature studies, I get answer to what are usability and accessibility and the demands that can be set on a public website. In this study of three municipalities you get a glance how local authorities have been working on their web pages and if they fulfill the requirements so that the disabled would consider that the page has good usability and accessibility. In the interviews conducted in one of the municipalities you will receive information how they plan, organize, implement, monitor and develop their websites.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

This thesis is a qualitative study in which 12 award-winning printed adverts, awarded with either a Swedish ?Guldägg? or an international Clio Award, have been analyzed from a rhetorical perspective. Visual rhetorics were used to analyze the adverts in order to expose the rhetorical concepts and to find out whether the rhetorical concepts represented in the Swedish adverts are the same concepts represented in the international adverts. One of the conclusions drawn is that pathos-arguments, a rhetorical concept where the senders allude to the emotions of the receivers, are the most prominent in both Swedish and international adverts, but are used in different ways. Another conclusion drawn is that the adverts are overall characterized by their messages not being explicit.

Nordmaling is a small muncipality that has gotten a lot of critic in media over the last two years. In order to regain a good reputation and to communicate a strong message towards external groups, Nordmaling have decided to develop a branding platform that can represent the organization in both external and internal communications. In order to develop a brand the organization must understand its identity.The purpose of the study was to examine the employees? thoughts of their organization in order to be able to define the organizational identity and give recommendations of core values that the organization can apply to their brand. To understand how the employees perceive their organization and what they think the organization stands for, the main focus was to study their view on values, standards, goals and vision of the organization through focus interviews and a survey.

This essay discusses my proposed collection of short stories. The aim has been to examine the texts in terms of form and thematics, and position of the texts in a social context. First I present the collection, and then look at the texts from stylistic angle. I have chosen to use the concept of descriptive style. I have picked out certain parts of my texts in order to see which effect they have on the reader (in this case I).

Background:Malnutrition is a nursing issue that causes both physical and psychological suffering of those who are affected. In order to achieve care that is safe and has a good quality, it must be based on the assessment and actions of the state. District nurses play a central role in this work. Aim: The aim of this study was to describe the district nurses' work with identifying and addressing malnutrition in older people in nursing Home Care of the Community. Method: Six interviews with district nurses were conducted.

It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

Building with volume element is relatively new and has started to increase more and more. The regulations that exist to regulate and determine how the transports of volume elements are to be conducted are diffuse and not very well adjusted to address the issues with transporting volume elements. Today there are a number of instances that a company has to turn to in order to get a somewhat different view, what regulations say and interpret it in order to know what applies and not applies regarding the transportation of volume elements. regulations. The rules that are in place make it tough for the volume element producing companies to develop and continue to be active on the market.

AbstractAim: The aim of the study is to analyze ten different columns written by Linda Skugge, in order to see what kind of rhetorical means she uses to get her message across. It is also to examine if, and to what extent, these means are of female nature, and to see what kind of persona Skugge uses in order to be trustworthy.Method: Rhetorical analysis of ten columns written by Linda SkuggeMain results: The study has shown that Skugge´s rhetorical strategies differ from the ones recommended in theories about female speech. Skugge writes with a lot of character and emotionally based arguments, which, according to the theories, is more of a male way of speaking. Skugge gives an impression of being strong, competitive and offensive in her character, but also reveals that her role is consciously chosen in order to receive respect and to gain power.Number of pages: 42Course: Media- and Communication studies DUniversity: Department of Information science, University of UppsalaPeriod: Spring 2005Tutor: Amelie HössjerKeywords: rhetoric, rhetorical analysis, feminist studies, persona, Linda Skugge.

Background: Obesity surgery is the only technique that has proved to have a long-lasting effect on weight loss. Operation is not a solution but rather a lifelong involvement for the person. To loose a lot of weight means a big adjustment for both body and mind and the operated person may need support, advice, information and encouragement. Aim: The aim was to describe how a person, operated for obesity, can be supported in order to reach improved health pre- and postoperative. Method: A systematic literature study was made which resulted in 18 scientific articles that have been reviewed.

Syfte: Syftet med uppsatsen är att jämföra och analysera valet av finansieringsform och påverkande faktorer av kapitalstruktur inom respektive bransch. Vidare kommer detta att ställas och beprövas mot de teoretiska modellerna.Metod: Uppsatsen utgår från en kvantitativ ansats. Internetenkätundersökningar inom respektive bransch samt en räkenskapsanalys utifrån årsredovisningar.Teoretiskt perspektiv: Teorin ger en ingående kunskap om MM: s proposition I och II, samt teorierna trade-off och pecking order. Vidare behandlas en del relevanta begrepp.Empiri och analys: Sammanställning av information ur enkätundersökningar och årsredovisningar. Vidare har empirin analyserats och kopplats till teorierna.Slutsatser: Pecking order teorin stämmer bra in som tillämpning på finansieringsform för tjänstebranschen, dock inte på fastighetsbranschen.