During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

Background: The fast growing tourism industry increases the need for new destinations to meet the markets demand. Because of this, destination development becomes a part of tourism development and it can therefore be interesting and relevant to study this phenomenon. It requires consciousness about the destination?s conditions and to what extent tourism can be developed. The study of these conditions can be useful as they are fundamental for future tourism development at a destination.Purpose: The purpose of this study is to describe and analyze which conditions and characteristics a place should have to become an attractive destination.Methodology: This study has been executed from a positivistic point of view and a quantitative approach.

In my work I have chosen to examine the profitability for small scale production of hemp briquettes. My study also includes a review of which briquette technique that is the most common one among small scale producers. The reason that I have chosen this subject is because of the discussions about climate and energy that we face almost every day. I also think the subject is extra interesting in these days when the grain prizes are at a historic high level. In order for me to achieve a reliable report, a hemp and briquette producer has given me the actual data from his farm. In that way I have been able to make my calculations from a concrete perspective.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

The general pension supplement introduced in 1960 which introduced the public pension funds in Sweden. In the late 1990s the Swedish pension system was reformed and established the current structure. Today, funds are one of the most common forms of savings in Sweden and mutual funds are the most common type.The purpose of this study is to analyze the risk-adjusted returns for the AP funds in the period 2003-2009. Study was based on five funds that are most similar and have the same mission. These funds are AP1, AP2, AP3, AP4 and AP7.The method used in this study is mainly based on a survey of the figures and measurable units of statistical methods that have been carried out by a quantitative approach.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

Students who do not achieve the different credentials that Elementary schools demand because of their mental disability, have the alternative to go to special school. Special school has a reduced course of studies, which correspond  to the students' different conditions and qualifications. The students who go to special school have done assessments to establish their need of extra help and support in their education. This paper want to show how the schooling of the children can be experienced from a parental point of view. Parents with children with special needs constantly have to make different choices to promote their children's development. In this study the parents of disabled children have been interviewed about their children's participation and intergration in ordinary schools and later in special schools.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.

This essay examines pull-out strength of threaded rods fixed into glulam timber. The technology is intended to be used in hidden joints between glulam components. The work began with a study of literature focusing on current research within the topic, mainly to create a base of knowledge before the testing was initiated. Studies of scientific articles reveals a lack of research within this area, which makes it difficult to develop standards and calculation models for these joints. The drill holes in the tests have a diameter of 7 mm.

Background: Acquisitions are a well-known method for increasing company size and strength on the market. But to reach the targets set, more than just a positive economic calculation is required. An atmosphere that supports the company's integration is needed, for which it is of great importance for management to understand the underlying sets of values that exist in the organisation, and to take into consideration the way they might become an obstacle or a tool for a successful integration. Purpose: The purpose of this thesis is to explain and understand how cultural change occurs and how it affects the employee, as a smaller company is bought and integrated into a larger organisation. Procedure: The analysis is based on theories on organisational culture and organisational change.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Målet med detta arbete är att bättre förstå hur riktlinjer ska skapas och användas. Utgångspunkten har varit att media uppmärksammat ett flertal incidenter där främmande människor tog oönskad kontakt med olika förskolor i Karlskronaområdet. Författarna ville då se över hur kommunen arbetade med frågor om yttre hot vilket medförde att arbetet utmynnade i ett försök om att bättre försöka få förståelse för riktlinjer och dess användning då kommunen vid arbetets start saknade riktlinjer för yttre hot av denna typ. Metoden som använts är av kvalitativ art i form av intervjuer med några säkerhetsansvariga för förskolor i andra svenska kommuner. Resultatet av dessa intervjuer tillsammans med kompletterande material från generella tillvägagångssätt för identifikation och analys av säkerhetsproblem resulterade i ett förslag på arbetsmetoden vid skapandet av riktlinjer samt en påminnelse om att se över befintliga riktlinjer för yttre hot..

In the palliative care there are many close encounters between the care-taker and the care-giver. To be touched is foundational to every human being and the care-giver shows his presence to the care-taker, when he touch the care-taker. Touch is an important tool for the care-giver in the care for the care-taker. It becomes a natural way of communicating. The aim of this literature study was to describe which factors that are important, for the care-taker in the palliative care, to receive touch in the purpose of feeling well-being.

Norrborns Industri AB in Bollnäs manufactures truck trailers with the brand Parator. One of their trailers is Parator LX 10-20. The trailer is designed to transport hooklift containers with the option to tip loose goods such as gravel, asphalt and seed. The container is mounted on a frame which is placed on the chassis. To reduce weight a redesign of the trailer is needed.

The aim of this study is to illustrate conceptions held by librarians and library and information scientists about weeding practices of printed books in public libraries. The study has been carried out by performing a series of qualitative interviews with librarians and by study of earlier research relating to the subject of weeding. The results have been analysed by utilizing a textual analysis method called idea and ideology analysis using so called dimensions to analyse and structure the results. The results indicate that weeding at Swedish public libraries is carried out by a mixture of objective and subjective methods, with certain statistical elements. Weeding procedures mainly appears to be legitimized according to what one refers to as knowledge of the local community, although lack of lending are cited from time to time.