Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

This thesis consider alternatives for heating and cooling planned office buildings at Arlanda airport. The thesis is divided into three parts where the third part is a shorter synthesis of the two first. In the first part the energy demands of the buildings are modelled in a computer program. Two different building models are created, one more conventional and one with good energy properties. The results shows that with proper construction and ventilation systems etc.

1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

Eskilskällan är ett samarbete mellan Arkiv, Bibliotek och Museer i Eskilstuna och namnet på deras gemensamma mötesplats. Eskilskällan informerar om sin verksam­het i bland annat fyra skyltfönster på Drottninggatan i Eskilstuna. Dagens texter är långa, relativt opersonliga och innehåller mycket information. Texterna är inte heller anpassade för sin kontext.Syftet med mitt examensarbete var att hitta kärnan i Eskilskällans verksamhet och använda den i utformningen av texter som är övertygande och lockande, och som får läsaren att besöka Eskilskällans forskarrum. Målet var att texterna med sin retorik och stil, kombinerat med den grafiska utformningen, skulle tränga igenom olika typer av brus så att de uppmärksammas och fyller sitt syfte.

Along with the increasing trend of online advertising comes an increasing avoidance behaviour from the observers. The marketing communication now requires a valuable content, which leads to the creation of new online advertising forms; including content marketing, advertorials, online ads and the latest rising star - Native Advertising. The last-mentioned also constitutes the basis and object of study for this paper. The purpose of this study is to shed light into this relatively unexplored topic and concretize the true effects. There are many examples of how Native Advertising is framed and implemented, but little hard facts and real figures.

This thesis analyzes the effects of export subsidies on Swedish cereal export. The analyzes are based on data on cereal export from Sweden to countries outside the EU from 1990 to 2003. In 1995 Sweden became a member of the European Union. Before the membership, the Swedish agricultural policy was decoupled in a larger sense than the European CAP was, which means that the Swedish producers had decreased their production more than the European farmers. When Sweden became a member of the EU the production started to increase again to an EU level.

Primad information är lättare tillgängligt i minnet och kan således lättare bli igenkänt. Förutsättningar för priming är bland annat subliminal perception, mål, tillförlitlighet, icke vaksamt och icke vanemässigt. Studiens syfte är att få bredare förståelse gällande subliminal primings påverkan. Frågeställningen var om kunder i en affär kan manipuleras, primas, till att ta en specifik kulör på plastpåse vid kassan samt om det finns någon könsskillnad vid effekten av priming. Deltagarna var 490 kunder, varav 333 män.

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Our experience of the surrounding environment is affected by all of our senses, yet, in Landscape Architecture, by tradition, mostly the visual aspect has been the focal point. In this essay, however, the subject will be the auditory and its interaction with the visual..

In order to respond to a more complex community planning with increased cooperation and public participation, a common language and a common model to be used as a base for the communication process is needed. The thesis behind this dissertation for a master's degree is that a virtual 3D planning portal would respond to this need. Why and how are explained and described through studies of communication- and perception theory as well as technology and recent research. The introduction concludes that a broad participation and a transparence towards underlying information are important foundations for the coming work with the model. The first four chapters of the theory part show the benefits of using natural signs in our mixed cultural society, instead of the more arbitrary symbols. Using visual landscapes for storing information is motivated by the flexibility of our visual memory and its ability to understand complex connections.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive.Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times.

Purpose: To examine how IR-related press releases affect share price for stock companies, and to explore how said companies practice Investor Relations.Methods: The study was conducted using an event study as well as e-interviews. The event study has a quantitative deductive research approach where the market model is used for calculating the abnormal return based on press releases. The e-interviews have a qualitative research approach and follow a semi structured interview guide. The study includes all listed stock companies within the Swedish construction industry and includes press releases from the last decade.Theory: The study is based on the efficient market hypothesis and its semi strong form, theories within Investor Relations and previous research.Results: The event study shows a significant negative abnormal return during a four day period starting the day after the press release event. The negative abnormal return could derive from investor relations being used by companies as damage control, or that the investors? expectations are too high as a result of IR.