Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The study is quantitative and is about working men and women?s view of male and female leadership. The intention of the study is to see if the men and women have a different perception of male and female leadership and also if they have different personality types. The method used was a survey where the sample is 80 participants, 31 men and 49 women from four different companies. Previous research shows that the perception of male and female leadership can be different, and that the reason can be prejudices and beliefs.

Game balance can be considerd complex - there are many factors that play a role in the perception of balance. This thesis examines complexity, game theory and intution in an effort to disconver more about the perception of balance. The findings are that tactical and strategical choices that are presented for a player need to be interesting, not to complex and not to obvious. The importance lies in the estimation of the result that the player does when making a choice..

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

AbstractHerbivores can be classified into either hiders or followers depending on their postpartum behaviour. The two behaviour types affect the spatial relationship between the mother and her infant. Goats are seen as hiders, although the environment plays a central role when it comes to the behaviour. Therefore, in the first part of this study the aim was to investigate how the goat kids? spatial relationship changed in the transition from indoor housing to pasture.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

The purpose of this study was to examine how teachers practice Arne Tragetons theory of using computers as the first writing instrument in reading and writing development. We wanted to clarify how the work from using Tragetons theory was applied while investigating if and how other methods of reading and writing instruction were used. Our interest lays in how the teachers accomplished the knowledge of this theory and also how the choice of this approach came about. To investigate this we used interviews with a qualitative nature, where seven active teachers were interviewed. They worked in three different schools in years one to three, they were all women and had various long experiences of work on the computer writing tools.

The investigation aims to clarify to what extent non-conscious thought has efficacy in e.g. decision making and also examine some aspects of the question whether decisions are caused by free will. This will be conducted through an analysis of new research pertaining to neuroscience, economics, the combination of the two within neuroeconomics; evolutionary theory and especially the new theory of Unconscious thought (Nordgren & Dijksterhuis 2006) which will enjoy special scrutiny due to its recentness in the scientific field. A decision strategy ought to put high-level conscious cognition to use where it's most effective and this is on a different level than the canonized one. Meta decision making is decision making pertaining to which decisions ought to be made consciously.

The aim of this study is to examine how one can understand the experiences that social workers within the social service's have of children who have committed sexual assault against other children, and the social workers? thoughts about the choice of actions and the family involvement in those actions. The study has a qualitative character. Information was obtained through interviews with social workers within two Swedish counties, and the analysis of the results was based on earlier research findings as well as theoretical aspects, such as systemic theory and salutogenesis.Regarding the actions taken for the target group, the social workers have, in many ways, a systemic perspective as they emphasize elements within the child as well as within the family. It is also shown that the collaboration with other authorities affects the choice of actions, and that it is important to involve the entire family in any interventions, so that the effect of those interventions may last over time.

Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachers´ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

The purpose of this essay has been to identify a couple of different factors that matter when a teacher chooses method and raw material for teaching his students. The person interviewed is a man, whose lesson I also observed. The result shows that there are several factors of great importance for his choice. My conclusion of this is that this teacher?s choice depends on the school as institution with all the people that operate there, the composition of the students and the school?s curriculum, but this teacher?s pedagogical basic view also has a great importance for his teaching..

Abstract The purpose of the study is to examine how children perceive the relation between play and sex and analyse it from a gender perspective. This by answering the questions: "Is the children?s choice of place, materials and company in play dependent on gender?" and "Is there a significant difference between the sexes and/or ages?" The study was done through twelve focusgroup interviews with three children in each group except two groups of two children in each. Eight boys and nine girls of six years old and nine boys and eight girls of nine years old were interviewed. Boys and girls were interviewed in separate groups and the questions were open ended and followed up.