Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

Children and teenagers of today have grown up with digital media. According to Olle Findahl's report "The Swedes and the Internet" (2009), adults as well as children are online more and more. Our experience is that at many workplaces as good as everyone use computers and everyone is expected to have digital skills. However at most schools the reality is far from this. According to Findahl's report from 2009, 99 percent of all pupils (in Sweden) have access to computers and Internet, yet it is rare that they get school assignments where the use of Internet is acquired (Findahl 2009).The purpose of our paper is to understand how digital media can be used as a resource for learning, through the perspective of young people.

On-site sewage systems are common on the countryside of Sweden with approximately one million on-site systems installed. Due to insufficient function, these contribute significantly to the total discharge of phosphorus to rivers and lakes, causing eutrophication. In order to reduce eutrophication and to fulfil one of the environmental quality objectives, the decision was taken by the Swedish Government in 2005 that 60 % of phosphorous in sewage sludge is to be recycled to arable land before 2015. To make recycling a reality, new solutions have to be found. Federation of Swedish Farmers (LRF) takes an active interest in this issue and has initiated this study. One problem is that the food industry is sceptical towards recirculation due to the risks that products from sewage systems may contain pathogens, heavy metals and unwanted chemical compounds, e.g.

This study examines in which way literature is presented in four schoolbooks for the Swedish senior high school of today, compared to descriptions and selections in Swedish universities. The study covers two basic schoolbook categories used in the teaching of Swedish and comparative literature: anthologies and textbooks.The four anthologies structures and their joined canon are presented, and the text canon of 12 common writers is studied and compared to the corresponding text canon in the universities selection of texts to main courses in comparative literature. The four textbooks are analysed by close reading of the presentations of four different writers and their works, where the textbooks for the Swedish senior high school are viewed through the glass of literary guides used in Swedish universities.The study also analyses what literary perspective is present in the Swedish school principles for education in literature and display, through earlier didactic studies, a sketch of the classroom reality of education in literature.The study finds that the examined schoolbooks for the Swedish senior high school tend to, not only shorten the text length and amount of texts but also, simplify the selection and presentation of the writers production. This leads to certain fixed and, in some cases, almost stereotyped ?roles? that are assigned to the writers and limits their production.

Då man på reklambyrån Heart i Stockholm beställde en kundundersökning visade resultatet en viss missnöjdhet hos företagets kunder. Ledningen på byrån bestämde sig då, i ett försök att bli bättre och effektivare, att över rutinerna på byrån. Syftet med denna rapport är därför att mkartlägga arbetet på Heart och genom detta arbete identifiera eventuella hinder och möjligheter i den process som används för designarbetet samt ge förslag på förbättringar.En designprocess består ofta av uppstart, nulägesanalys, designbrief, idégenerering, presentation samt utvärdering och uppföljning. Efter att ha undersökt arbetsprocessen på Heart kan man se att personalen på byrån arbetar med samtliga dessa delar, förutom regelbunden utvärdering och uppföljning. Trots detta kan flera hinder identifieras i den metod som används i designprocessen på Heart.Uppstarten vid projekt på Heart är inte så tydlig som de flesta kreatörer skulle vilja ha den, detta kan leda till missuppfattningar och slitningar i arbetsgrupperna.

The Essay starts with studying the time after the Second World War and its boom, the force behind many of the abandoned locations we see in our city today. Thereafter the idea of place is looked into, its importance for the individual and how the own individual experience affects the experience of place. It is about how we can create own places and through that recapture the city and give it meaning and contents again. The social aspects are being discussed as an important component of creating a feeling of reality. Further studies the abandoned rooms historical values since the past have an ability to raise the experience of a place. How decayed depends highly of economy and how we have gotten so used to changes that we accept capitalism as a driving force to decay is also being discussed. Thereafter the planers roll for the abandoned places in the city is being raised.

The purpose of this thesis is to investigate the fatigue life of two components in different hydraulic quick couplings. The crack which initiates the fatigue failure usually occurs in the bottom of one of the threads. Thus, the threads in the coupling are carefully investigated. A few different approaches for determining the fatigue life are studied for each component. CAD (Computer Aided Design) models for both components are created and analyzed with FEM (Finite Element Method).

Historically transformers with system earth equipment have been modeled as open circuits in zero sequence. This approximation has been satisfying, but lately it has been discovered that equipment on one side of the transformer have responded to faults that occurred at the other side. Most of these problems took place when the majority of the system on the secondary side of the transformer contained cables. These findings have led to questioning whether or not the former model of the transformer in zero sequence is correct. This report investigates if it is necessary to represent the transformer in zero sequence in another way than it is usually done today.

The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

AimTo validate the STOPP-8-questionnaire (S8Q), containing items from the SIH-questionnaire, against the criterion method accelerometry to estimate its capacity to assess 8 year old Swedish children?s physical activity (PA). Can it assess children?s physical activity? Can it differentiate the active children from the sedentary? If the answer is yes, how well can it do so? MethodData was collected during fall and winter the school year of 2008 - 2009 via the project STOPP-8. Out of 676 children at 12 schools in Stockholm area, 155 (boys n=72, girls n=83) provided complete questionnaire data and wore an accelerometer (Actiwatch 4) during 7 consecutive days which provided data for mean and median activity, time spent sedentary, in moderate to vigorous PA and vigorous PA.

This report is a literature review that aims to describe marketing contexts for mango production in Kenya. The institutional conditions in the country are not well developed for marketing purposes, which causes many difficulties and problems for the society. In Kenya most mango producers are poor small-scale farmers with limited resources. Mango is a perishable commodity and to keep its value and quality it is essential to have the opportunity to sell the mangos in the right time. Inefficient and undeveloped infrastructure and marketing systems hinders the mangos to reach the market in time though, which causes large losses of produce.The Kenyan mango production has increased during the last decade but due to market losses for the producer, the small-scale farmers? profits have not improved.

For the Swedish artist Björn Lövin, the personal was a problem. In his first exhibition in Moderna Museet, Lövin observed through the fictitious character Mr. P (for »Personality«) the ruptures in the Swedish welfare state. The exhibition Konsument i oändligheten och Herr P:s penningar (Consumer in Infinity and Mr. P?s Money) (1971) was composed of two environments, through which a veridical working class apartment and a high street with life-sized mannequins and furniture characteristic of its time, visualized the societal discrepancies in the welfare state as well as the art world of the early 1970s.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

Institutionen för datavetenskap (IDA) vid Linköpings universitet har tillsammans med försvarsmakten, polisväsendet och räddningsverket i Östergötland startat en projektstudie för att utröna huruvida augmented reality-teknik (AR) kan användas för att förbättra koordinationen mellan civila och militära organisationer, och på sikt även militära och civila organisationers gemensamma stabsarbete mellan nationer. Kunskap om hur militära och civila organisationer - som har ett tätt samarbete vid olika former av samhälleliga kriser - ser på sin organisationsspecifika teckenanvändning kan vara relevant vid införandet av ny teknik. Detta i synnerhet om det går att finna skillnader i de olika organisationernas syn på och användning av tecken.Denna studie har gjorts i anslutning till ovanstående projektstudie och fokuserar på hur företrädare från försvarsmakten, polisen och räddningstjänsten, utifrån en semiotisk inramning, ser på sin teckenanvändning. Syftet är att undersöka ifall betydande skillnader i teckenbruk finns hos dessa organisationer. För att nå en större inblick i hur företrädare för de tre organisationerna ställer sig till den egna teckenanvändningen har utdrag ur ljudinspelat material från två olika sessioner analyserats.