The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

I bakgrunden beskrivs begreppen smärta och postoperativsmärta tillsammans med Travelbees vårdteori. Den postoperativa smärtupplevelsen är alltid unik och bör behandlas individuellt. Det förekommer stora variationer i smärtupplevelse, analgetika behov och behandlingseffekt hos patienter. Syftet är att belysa patienters upplevelser av postoperativ smärta. Metoden för uppsatsen är en litteraturstudie där kvalitativt vetenskapliga artiklar har använts.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

Cystisk fibros (CF) är en kronisk, ärftlig sjukdom, som framför allt drabbar lungorna och kan p.g.a. påverkan på dessa leda till för tidig död. I Sverige är ca 650 personer drabbade av cystisk fibros och det föds runt 20 barn med CF i Sverige varje år.CF beror på förekomst av en eller flera mutationer i genen för Cystic Fibrosis Transmembrane Conductance Regulator (CFTR), vilket leder till defekt CFTR och därmed till rubbad jontransport över cellmembranet. Det finns idag inget botemedel mot CF. Fram till nu har behandlingarna av CF riktats mot sjukdomens symtom.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

I dagens samhälle där vi förbrukar allt mer resurser har frågorna om hur vi ska göra för att få en hållbar utveckling blivit allt viktigare. Det finns ett stort intresse för dessa frågor och många ställer krav på företagen att ta ansvar för sin påverkan på samhället och att arbeta för en hållbar utveckling. Detta har lett till att många företag idag arbetar med och även redovisar hur de arbetar med ansvars- och hållbarhetsfrågor.  Regeringen har ställt kravet att alla statliga bolag från och med räkenskapsåret 2008 ska upprätta en hållbarhetsredovisning enligt Global Reporting Initiative (GRI). GRI är ett ramverk för hållbarhetsredovisning som kan användas som ett verktyg för att redovisa, utveckla och styra hålllbarhetsarbetet med. Syftet med denna studie är att undersöka om företag använder GRI som ett verktyg för att förbättra hållbarhetsarbetet samt hur företagen använder det.

This study aims to gain greater knowledge about the phenomenon cheerleading journalism and its existence in the Swedish sports journalism. We did this by making an impact in the media debate, to thereby identify key aspects of cheerleading journalism. These elements are then used to reach a preliminary definition of the phenomenon. This was followed by qualitative interviews with six Swedish sports journalists from newspapers Aftonbladet and Dagens Nyheter, with the aim to find out how they behaved the phenomenon. The results of the earlier debate and the answers from the respondents show that cheerleading journalism is nationalistic, biased and seeks an inclusive effect on its audience.

Before the general election 2006 all of the Swedish parties represented in the Parliament held their political party conference. At each political party conference, the leader for respectively party held their opening speech, a speech that was covered by the press. This essay deals with how the press covers these speeches. Analysing how the different speeches were covered by the press, some tendencies regarding how the press report could be visualised. In this comparison the ?quantitative content analysis? was used.

Syftet med studien var att utveckla kunskap om hur gravida kvinnor med rygg/bäckensmärta upplever Basal Kroppskännedom. Sex gravida kvinnor med smärta från ländrygg/bäckenleder övade BK i grupp, en timme/vecka under 9 veckor. Mätmetoderna var både kvantitativa: ortopedisk medicinsk ryggundersökning som inkluderade 4 P(Posterior Pelvic Pain Provoking test) och IntervjuSkala för Kroppsjaget (ISK) och kvalitativ: upplevelserapporter. ISK som kvantitativ mätmetod visade sig ej vara tillräcklig för att belysa upplevelserna. Upplevelserapporterna beskrev en positiv utvecklingsprocess hos samtliga kvinnor, motsvarande de fyra existensnivåerna som BK bygger på.

This paper describes the design and implementation of an automated build system for the JAS39A simulator FUS39A at HiQ:s offices in Arboga. The assignment was to automate the process in which modules are built; the simulator is composed of a number of modules which are built manually at the end of each week, this process takes about a day of manual labor. The system can automatically build a module as either a scheduled service or by manual invocation. The system contains functionality for reporting the build results to any given recipient by e-mail. The purpose of the system is to free up the time put into manually building the modules for better suited tasks by automating the build of FUS39A.The assignment was split into two parts, an analysis part where information of the old system was gathered, tools and methods were chosen and the new system was designed.

The aim of this master´s thesis is to investigate how Aftonbladet/Sportbladet is describing the Swedish national men team in football during the European Championship years 1992, 2004 and 2008. Reading over 200 articles gave me an excellent overview of the differences and similarities between the three chosen periods. The theoretical framework has three key terms which circulates around the paper. The terms are discourse, stereotype and national identity. Several results are presented and discussed; some are included in this abstract.

Bakgrund: Munnen kan inte ses som separat från resten av kroppen eftersom munhälsan påverkar den generella hälsan. Syfte: Syftet var att belysa betydelsen av användandet av munbedömningsinstrument för vårdpersonalen. Metod: Allmän litteraturstudie. Resultat: Genom en innehållsanalys framkom de två subkategorierna; Ger möjlighet att upptäcka och Tydliggör fortsatt behov av munbedömning. Dessa ledde till kategorin; Munbedömningsinstrumentet ger struktur.

Samhället idag blir alltmer mångkulturellt. Syftet med föreliggande studie var att undersöka uppfattningar om smärta och smärtuttryck hos kvinnor från olika kulturer, från såväl ett patient- som ett vårdpersonalperspektiv. Teoretisk referensram för litteraturstudien var Joyce Travelbees teori om mellanmänskliga aspekter i omvårdnaden. Litteraturstudien är baserad på Forsberg och Wengströms (2003) metod för att genomföra systematiska litteraturstudier. Resultatet mynnade ut i en rad skillnader och likheter som har bearbetats i olika kategorier där de viktigaste resultaten pekade på att det finns både skillnader och likheter i smärtupplevelse och smärtintensitet hos kvinnor från olika kulturgrupper.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.