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.

This thesis emphasizes the importance of understanding the employees? attitude and motivation towards their workplace at a company that works in the advertising business. An example company; thcommunication agency PS Communication in Stockholm, was used for the empirical part to investigate the purpose. The topic is interesting since the company works in a fast changing environment with new techniques,tools and professionals and the company is also going through an expansion that include many new recruitments.The purpose in this thesis is as follows: ?the purpose of this study is to elucidate the fate of attitude and motivation of employees in relation to the workplace during business expansion, if performance is reduced and competition increases.?The analysis and results shows that attitudes andmotivation among the employees in the workplace has deteriorated, the employees agree that it is due to expansion the company is undergoing.

The essay is about the concept of text in a wider perspective, what can be included in that, how it can be used and above all, why one might want to use it. The essay will also include what the term popular culture implies, and school?s attitude towards it, since some of the medias that are a part of the text in a wider perspective, many times fits the description ?popular culture?. Most of the earlier research show that the positive aspects of the use of text in a wider perspective as the same time as it attacks school because school is opposing the popular culture.       The essay consists of two parts and it begins with a theoretical part where I present existing research about the concept of text in a wider perspective and the research about popular culture.

Mental illness in school ? A counselors perspective - The purpose of the study is to examine school counselors work with students (13- 15 years of age) who are struggling with mental illness. Focus on mental illness is discussed in a school context. From the school counselors perspective questions like, what kind of working methods are they using and, how they collaborate are examined. The research design is based on a qualitative approach, with ten Semistructured interviews with ten different informants who work as a counsellor at 10 different schools around Skåne.

School ground development is becoming increasingly popular in Sweden today and local community settings are also seen as an important resource for education. The debate today raises the question about the whole city?s pedagogic potential. Outdoor education is a pedagogy that comprises outdoor learning with focus on the sensual experiences. Connection to the classroom education is an important part of the pedagogy and so is the place for the tuition.But how should the place for the tuition, i.e.

Ett utvecklingsarbete med gymnasielever om faktorer som ligger utanför skoltid och som de anser inverkar på deras skolprestation. The purpose of this paper was to develop a material that highlights what causes there were outside school that pupils thought affected their performance in school. This was strictly done according to the statements that the pupils made. To fetch these statements the paper used essays, interviews and inquiries, all of whom were presented for the pupils. Initially we asked the pupils to write a short essay where we wanted them to describe circumstances in the classroom, in school and spare time that affects their performance in school.

ABSTRACTThe purpose with the investigation was to find if there is a relation between daily health active and too reusing theoretic learning for health promotion school?s pupil. In the investigation I have focused into if the Health promotion school?s student has better result at the nation?s test (NT) in Swedish, English and in mathematic in the fifths grade, than the ordinary school that isn?t health promotion school. The personal feelings of the two schools are that there is a connection between health active and too reusing theoretic learning.

This thesis is an attempt to study whether if problem-oriented teaching implies a moreadvanced use of school libraries than other teaching methods.Teachers have been interviewed about what kind of information they and their pupils need,and where they find their information. Another question is whether the problem-orientedteaching method makes it easier for the pupils to find information in school libraries thanother teaching methods do.The result of the study is that a problem-oriented teaching method creates opportunitiesfor the school library to become an important place for information retrieval. This teachingmethod is a major, but not the only determinal factor. Other contributing factors could beteamwork between teachers and school librarians and the existence of learning aids..

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Workbooks are used and has been used for a long time in teaching context with younger children. Given that children start grade 1 after one year of preschool, I will in my study examine what type of activities that are presented in textbooks used for teaching younger children in pre-school and school grade 1. The purpose of the study is, through a selection of published skill-training materials investigate its pedagogical basic view related to reading and write form of education in pre-school and school grades 1. In line with the aim of the study and to answer the study questions, a qualitative text analysis and pictures analysis was carried out. The result shows that there are more similarities in content than the forms of the textbooks, there are assumptions about language as well as how images should be interpreted in a right way.

This study will chart the changeover work, with a standpoint in the SMED-theory, at the company Peter Ernst AB in Värnamo. They are suppliers in plastic moulding industry and delivers to amongst other Saab in Trollhättan and Scania. The company are in a very competitive market, and they have to make manufacturing more efficient and rationalise their costs to be able to compete. A big problem, which the company has identified, is their long changeovers. It brings higher costs, a more stressful work climate and holds back the company from becoming more efficient.Field studies will be conducted on the changeover, which will be observed and filmed.

My interest in examining what happens when you as a teenager are exposed to five or six times the amount of time as ordinary classes to music education derrives from my own experience as a music teacher at a school which has those kind of special music classes. During my career as a music teacher in grades 4 ? 9 in Swedish compulsory school I have taught music classes as well as ordinary classes for 18 years. During this time I have often wondered what this exposure means in retrospect. Is it the conquering and mastering of music skills that students remember when they?ve grown up to young adults, or is it something else?The aim of this study is to find out what it means for teenagers to have music as a school subject every day of their years in Swedish high school.

This study focuses on how the idea of sustainability is dealt with by companies, how the idea changes when moving through a company structure and how the different individuals interpret the idea. To date, many different studies have been written on the subject of sustainability, but few share the perspective addressed in this particular study. This case study was formed at a paper mill in the central part of Sweden. Semi-structured interviews with employees working on different hierarchical levels, within the same company, were chosen in order to get an insight into how the idea of sustainability is implemented throughout an entire company. The interviews have been transcribed to help identify contrasting patterns.This study has shown that the idea of sustainability, and its context within society, differs from how the idea is perceived in the organization.

The purpose with this work is to investigate the cost to produce piglet in a case study company. The starting point is going to be the agriwise (www.agriwise.org) calculation which I am going to change and adapt to the case study company. To day the pig market is bad but we have probably reached the bottom. The market has started to rise. It is no business to produce piglets today.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.