The aim of this text is to study how sectional managers in the care of the elderly work so as to promote basic human values. Semi-structured interviews generated qualitative data from five sectional managers. A hermeneutical approach was applied for interpreting the interviews. The result shows that the respondents are conscious of the fact that it takes a lot of long term work before a change in current procedures will happen. Also, the common everyday principles of work and basic values will continue to be part of the care of the elderly.

The purpose in this Bachelor degree project has been to create a visual identity and to design a compilation cassette for the small music distributor Kyrkvägen Kassett. My way of approaching the task has been to draw parallells between the cassette as an obsolete music format and more or less abandoned or anachronistic formats, materials and printing methods in the graphic design area. The result is a visual identity that is built upon materials and methods of production rather than specific visual elements. The work is to be seen as a tribute to the small non-profit producers of music and graphic design. As often done in the DIY movement, I chose to consider my lack of practical knowledge in these fields not as an encumbrance but as an asset and an incentive.

The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.

This thesis studies the relationship between risk and the first day returns of Initial Public Offerings (IPO) by assessing the risk of each issuing company with a risk model that combine financial key ratios of importance. The study is based on 92 IPO?s that were made on the Stockholm OMX stock exchange during the period of 1997-2009. The point of departure was to investigate if the uncertainty created by the asymmetric information between investors and the issuing firm could be captured by predicting the possibility of failure in the future. This has been studied by applying Skogsvik?s probability of failure model on the 92 issuing firms.

The aim of this study about post-conflict economic, social and political reintegration of ex-combatants is to understand how such a process should be prepared for in order to help as many traumatized and sometimes destructive or disabled soldiers as possible to re-establish themselves as functioning civilians as well as preparing communities for their return. In order to do this I have focused on Africa and in particular the DDR-process of post war Sierra Leone. My study concludes that the relation between ex-combatants and civilians and the prospect of a positive future are crucial to a successful reintegration process..

This thesis has been written with our society?s current energy-situation in mind.Although it only deals with one particular block of buildings, the solutions and suggestions presented herein are quite applicable on other objects of the same type.This thesis is intended to be used as a guideline for energy-preserving projects in general, with an eye to buildings erected during the Swedish ?million-programme? in the sixties and seventies.The paper starts with the acquiring of all necessary blueprints and technical specifications. It then moves on to a thorough description of the buildings in question, and their heating- and ventilation-systems.Followed by this the reader is guided through the successive stages of energy-perseverance measures that are available, and possible. Reasoning around the economic factors concerning all measures is also held.The paper ends with conclusion, and a discussion concerning the delicate issue of the higher return-temperatures possibly reaching the district-heating plant..

The purpose of this paper is to study whether or not stock returns increase abnormally over month ends on the Swedish stock exchange. Previous research has proven an international so called ?Turn-of-the-Month? effect where stock returns increase significantly over a few days around month ends. If the effect exists, it is a violation of Fama?s Efficient Market Hypothesis.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Active ownership is widely regarded as positive for the development and performance of businesses. In this paper, we investigate the impact of ownership concentration and owner identity on return on equity (ROE) in Swedish companies between 1986 and 2008, and show that active ownership might suffer from opposing effects. We find evidence, albeit weak, that ownership concentration has a positive effect on profitability, but that it levels off at high levels of ownership shares. Furthermore, we propose that family ownership has a negative effect on profitability. Our results are dependent of choice of statistical method, but show nonetheless a need to reevaluate what seems to be a universally positive view of active ownership..

In this study, we examine the presence and consequences of CEO overconfidence in the Swedish market. We identify overconfidence with two insider-trading based measures and find that overconfidence is apparent among one third of CEOs in companies listed on the Swedish stock market. We also find that these CEOs are more prone to carry out acquisitions, as the probability of conducting an acquisition increases by 27 % if the CEO is overconfident. However, we do not find evidence that acquisitions by overconfident CEOs are more value-destroying. This finding contradicts results from previous studies conducted on Anglo-Saxon markets that suggest that overconfidence has a negative impact on the value-creation in acquisitions.

This thesis investigates the effects of active ownership on the Return on assets (ROA) of Swedish listed companies during the years 2003 to 2013. Active ownership is operationalized based on the probabilistic voting model that is used to calculate the minimum amount of shares the largest shareholder needs in order to possess control of a contested vote at the shareholder meeting. We study the three largest lists on the Nasdaq OMX Stockholm, having 1454 observations from 207 companies to test our hypothesis. The main result from the study is that there's a significant positive relationship between active ownership and ROA during the investigated period. The active owners' relative strength also proves to have a significant positive relationship to ROA..

The aim with this study was to see how a few teachers with experience of young students with ADHD looks upon the need of special support through ICT and from which perspective of special needs education the support is formed.I related the informants? answers about their views on special needs support based on a relational and categorical perspective and came to the conclusion that all of the informants uses a bit of both depending on each individual students needs. Therefor I could see that the dilemma perspective is current in schools today. The most important need for the students with ADHD in general is, according to the informants, structure and routine.The result from this study also shows that general knowledge about ICT is lacking and needs to increase. This could in most cases be explained by the schools economic resources as that partly prevent purchase of new and more equipment but also forces the school to keep larger groups of students in each class.

The aim of this thesis is to examine collaborative tagging as a potential asset to libraries by a review of 10 social bookmarking sites and their features, and a discussion of these features? possible use when the environment changes from the web to a library. Previous research on collaborative tagging is presented, as well as overviews of social bookmarking, folksonomies and the concept of Web 2.0 and Library 2.0. The study itself is presented as a walkthrough of common features and how they work, followed by a schematic overview of which sites have which features. Finally each site is presented in a more detailed manner.

An automatic milking (AM) system should be combined with some form of controlled cow traffic to minimize the time spend on fetching cows to milking and to increase the milking frequency. By restricting the hours spent on pasture per day you optimise the AM system use during pasture period. A reason for this is becuase cows do not return to the stable for milking during night which cause that the milking unit stands empty those hours. In organic production it is required that the cows should be able to graze a certain amount of daily dry matter (DM) intake on the pasture. In the county of Dalarna where the farm is located the yield of the pasture is about 3000 kg DM per grazing season and hectar.This means that the pasture area should be 14,25 hectare to 57 milking cows.

Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.