The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

Title: Journalism 2.0: About the journalist's perspective on citizen participation and its influenceon the news content.Purpose: The aim with this study was to examine whether, and if so how, professional journalists experience that the production of news has changed as the media development has progressed and the citizens opportunities for active participation in this process has potentially expanded.Research questions:Does professional journalists experience that the opportunities for citizen participation in the news making-process has changed with the spread and accessibility of new media- if so, in what ways?Wheatear professional journalists experience that the relationship between themselves and their news sources has changes with the spread and accessibility of new media?What consequences can an empowerment from citizens have on the production of news and on the professional role of the journalist?Theory: This essay is based on theories about convergence, gatekeeping, agenda building, participatory journalism, news sources and the journalistic profession.Method: The survey is based on ten qualitative interviews with ten professional journalists, eight reporters and two web editors from the newspapers NWT and VF.Results: The results of this survey shows that the citizens? opportunities in influencing the production of news has partly changed. The journalists do not experience that citizen participation affects their professional role. Citizens have always had an impact on the production of news but new technology offers citizens and journalists new channels that facilitate the communication and interaction. The gatekeeping process is protecting the decision-making role of the journalist, which restrains citizen participation.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

The aim of this literature review was primarily to describe how the nurse can involve the parents in the care for their premature baby, and secondly to describe the aim, design, method, population and quality of the reviewed studies. Searches have been made in different databases in order to find articles where the search words ?neonatal care?, ?neonatalvård?, ?premature infants? and ?nurse? were included. The literature review was based on 12 scientific articles. The results of the study were divided into six categories; The nursing staff?s relation to the parents, Support group, ?Home-early program?, Decision-making, A work in progress and A safe and efficient method.

Recently, the selections of ethical funds are increased; at the same time investors with social and moral preferences have increased in the capital market. There are currently debates on whether ethical funds perform better or worse than funds without ethical criteria. This also involves a vivid discussion on whether investors know about the consequences of investing in ethical funds. Therefore, this study involves theories about the rationality and decision theory, in addition to what mainly control the investment decisions. The study also discusses portfolio theory since this is one of the underlying theories behind fund management and its development.The purpose of this study is to explain if ethical limitations in the selection of securities affect risk and return in the fund portfolio.

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 purpose of this essay is to examine the United Nation?s work and structure to find possible factors that can explain why some peacekeeping operations have achieved to mainstream a gender perspective, when others have not. This study is based on two cases; the peacekeeping operation in Namibia and the peacekeeping operation in Kosovo.The theory I have chosen to apply is feminism, a theory that allows an alternative explanation to this phenomenon. The conclusion is that there are three decisive factors: The leadership and its will to recruit female personnel to decision-making positions, the number of female employees and whether the peacekeeping operation cooperates with local women-organisations or not. All this is of great importance whether the institutional hegemonic masculine culture within the United Nation and its peacekeeping operations, is challenged or not..

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.

This essay aims to examine and compare the attitudes of decision makers in the local government and representatives of pensioners in two different geographic areas. The main questions were:- their attitudes towards the "stay home principle" (kvarboendeprincipen, a principle that aims to make it possible for people with a handicap, disease or age to stay in their homes instead of moving to nursing homes).- their attitudes towards nursing homes for old people- their attitudes towards the possibility of staying at home when you are old and handicapped and in need of care.The essay is built on qualitative research methods, based on interviews and on a review of research in the field.The author found a complex picture of attitudes. Everybody thinks that the best is to live in your own home as long as possible, except from those who live with Alzheimer´s disease. They showed different opinions on the issue of the need for moving to nursing homes. This might result in forcing people to stay at home.

The implementation problem refers to the situation when political decisions are not implemented as intended by the decision makers. In this thesis I examine how one part of the new school reform GY11 has been implemented in Social Science in high school in Sweden. The part that interests me is entrepreneurial learning. Using implementation theory, and the actor properties understand, can and will, as described by Lennart Lundquist, I have interviewed five high school Social Science teachers in Malmö and Lund. The result was that they all understood the concept of entrepreneurial learning.

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

In Sweden the residential and commercial sector is a major user of energy, why the Swedish government has set a specific goal to half the energy usage in buildings by 2050, compared to 1995. The Swedish Energy Agency has therefore started the campaign ?Halvera Mera? to encourage demonstration projects that will show how to renovate in an energy efficient way, and in doing so prove that it is possible to reduce a building?s energy usage by half and still make a profit. These projects are intended to serve as good examples and give inspiration to residential owners to perform energy efficient renovations. To make sure that these projects serve their purpose, it is important to know what will inspire and what will impede a residential owner to invest in energy efficiency improvements.

With increasing wine consumption and a growing assortment at available to Swedish consumers, there is an interest in understanding the decision making process of Swedish wine consumers. In this thesis the expert phenomenon is studied with respect to wine through wine critic reliability: grading objectivity, understanding the process of wine criticism and possible critic influence on consumer behavior. Two studies were performed; a qualitative in-depth session of interviews with industry connoisseurs and a quantitative analysis of 589 online wine reviews. Our results indicate that wine reviews are highly subjective and defy prediction through analysis of external variables. Critics are likely to judge differently based on what information they have at hand, suggesting that expectations affect grading.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.