Bakgrund: Många biltillverkare fick stora ekonomiska problem under den ekonomiska krisen i slutet av 2008. Detta gjorde biltillverkarnas kapitalstruktur och skuldandel till ett högaktuellt ämne.Syfte: Studien syftar till att ta reda på om det finns något samband mellan biltillverkarnas skuldandel och resultat, börsvärde samt finansiella nyckeltal under låg- respektive högkonjunktur.Genomförande: Sekundärdata har samlats in från företagens årsrapporter och finansiella rapporter. Dessa data har sedan sammanställts för att kunna göra en regressionsanalys och hypotesprövning. Detta för att se om det finns något samband mellan skuldandelen och nyckeltalen.Resultat: Det fanns ett signifikant samband under både låg- och högkonjunktur mellan skuldandelen och resultatet samt räntabiliteten på det totala kapitalet. Det är svårt att säga om det är skuldandelen som är den beroende eller oberoende variabeln, det vill säga om det är skuldandelen som påverkar nyckeltalen eller tvärt om.

This master thesis was made to describe how sales organisations are constructed in Sweden within an industry with almost every sales situation as a new task selling, and where almost every selling is over one million Skr. One of these industries is the homebuilding industry with companies that manufacturers prefabricated houses and semi-fixed manufactured homes in Sweden. The pre-studies where made by using the Internet, intervjues and theory studies to construct a conceptual framework. The sales organisation was conceptualized to be able to measure: salesman, sales leader, improved skills, communication, reported information, compensation and company targets. This conceptualisation and operationalisation lead to a survey that captured organisations within the homebuilding industry in Sweden.

The purpose of this essay is to analyze the media coverage of the case with Martin Schibbye and Johan Persson in the four biggest newspapers in Sweden in order to see how social constructions is created through the use of language. It is also of interest to see how nationality is represented in the material. The theory is based on Edward Said?s theory of post colonialism and the prejudices that has developed from the western way of viewing ?The orient?. It is also based on Richard Dyers theory on whiteness and binary oppositions, which shows how ?whiteness? is viewed as the norm and is also never questioned.The method is critical linguistics and based on Norman Fairclough and Michael Halliday.

Burn out is common among people who work with other people and occurs in both ecclesiastical and non ecclesiastical context. In recent years, the phenomenon has attracted increasing attention in the Church of Sweden and among persons who hold a consecration service as priests.The purpose of this essay is to study the text material from the two authors (Lennart Belfrage 2009 and Martin Petré 2013) and to analyze and describe them. Another goal is to see how the coping theory may be helpful for this group of priests to handle the situation arising in the time of burnout.I have used the qualitative research and hermeneutics method for categorize and encode the material in order to interpret and understand the underlying causes that could explain burnout among priests in the Church of SwedenPargaments (1997) coping theory has been important for analysis and explanation of burnout among a group of priests in the Church of Sweden.In the result, I have found four components that may be useful in the understanding of the cause of burnout. The analysis shows that Pargaments (1997) coping theory is useful to manage complex situations for example burnout, among priests in the Church of Sweden..

This study has an integration policy direction as it focuses on the qualification for the new arrivals to quickly establish themselves in the labor market, and how the government's interventions, which in this case is the establishment reform, have affected municipalities and what its role is in this context. The purpose of the establishment reform is to faster the new arrivals integration in to the labor market. The aim of this study is to analyze the interaction factors that is affecting the integration of new arrivals into the labor market by study the professionals opinions on the interplay between involved organizations in two municipalities before and after the establishment reform. Studies have shown that the establishment reform has not achieved its goal and the purpose is to analyze the aspects behind this problem. The results of the study were analyzed with help of the interaction theory and the new institutional theory which is a part of the organization theory. An important aspect in the results of our study is the deficiency with the interaction between the participating organizations that obstruct the new arrivals path to becoming self-contained. In order to identify the problem, the study focuses on the co-operation among two communities in Sweden with the new arrivals way into the labor market.

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

The aim of this thesis is to study the phenomenon of read/write OPAC by looking at how students at Pennsylvania University use PennTags in order to influence document descriptions in the library catalogue. The main questions to be answered are to what extent PennTags is being used in different subject areas and what users contribute to document descriptions through tagging in different subject areas. Studying the posts created by a sample of PennTags users from a quantitative approach I try to find out if there is reason to believe that the activity of users and users? possibility to make meaningful contributions are dependent of the subject matter being dealt with in documents described, as anticipated by the theory of pace layering. I find that user interest in influencing the library catalogue through PennTags appears to be low in general, with exception for in the subject areas of the main classes Language and literature and Social sciences in Library of Congress Classification.

AbstractThe aim of this essay is to bring understanding to one of the problems theinternationally adopted in Sweden might face, the identity dilemma. In order to do so, a theory of identity construction, Constructionism, is used. This theory says that the construction of identities is a constantly continuing process, influenced, not only by our own perception of ourselves, but also by how we are viewed and treated by otherpeople.Given this theoretic starting point, an examination of the adoptees? everydayencounters in the Swedish society is made, using an autobiography, a biography, a collection of interviews, and newspaper articles. The result shows that the internationally adopted, although they are Swedish both by mind and by law, experience that they have been, and sometimes still are, confronted with strong attitudes such as racism, prejudice and stereotypes.Furthermore, those who experience the identity dilemma often refer to how they are perceived by ?the others?, or to what the encounters with ? the real? Swedes have been like.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

In the year of 2001 the largest known cartel in Swedish history wasexposed to the public and brought to justice. Eight years later, afterseveral trials, the so-called Asphalt Cartel was finally found guilty bythe Swedish Market Court for having been cooperating illegally anddistorting prices.The overall purpose of this paper is to study how the cartel wasmanaged in order to be sustained over time. By applying actornetworktheory I examine what kind of heterogeneous materials thatwere combined for purpose of creating the cartel and how in practicethey were held together.In order to understand how the cartel was sustained I also include ananalysis on why it suddenly fell apart in 2001. However, my studyshows that through the years the cartel repeatedly experiencedcrisis, and therefore constantly fell apart and was recreated throughprocesses of negotiation..

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

In this thesis ? concerning didactics of literature ? I perform a reading and theoretical analysis of two pivotal works within reader-response theory, more precisely: Literature as Exploration (1938) and The Reader, the Text, the Poem ? The Transactional Theory of the Literary Work (1978), both written by Louise M. Rosenblatt. The object of this analysis is to examine whether Rosenblatts? theory and methodology can be used to accomplish understanding for ?the other?, what Martha C.

The purpose behind our study was to analyze people who were born in the 1940s' reflections on life after the age of 60, as well as examining which strategies they had before retirement. The study built on the themes; leisure pursuit and social networks,retirement, life after the age of 60, the future care and the care needs and its mediums. These themes have also provided the base for our interview guide. In order to answer our aims and issues we chose to use a qualitative method. We have interviewed eight people born in the 1940s in order to provide a varied picture of their reflections and strategies for the future.

Our purpose with this report is to create a structural basis over how to improve handling with international freight at ITAB Shop Concept (further mentioned as ITAB). We have through interviews with employees at ITAB and observations identified problems that have caused difficulties at handling with international freight, from the time when an order is placed to when it?s delivered to the customer. We have also interviewed shipping companies.We have in the theory chapter written about shipping conditions for international freight and a main part of our theory is about NSAB 2000, which describes the obligations and rights shippers and consignee has.In order to improve the efficiency ITAB has to be aware of the problems in the company and try to solve them.The problems we have identified are described in the result chapter. One of the problems is that employees at the warehouse don?t know when gods is supposed to be shipped.