Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

Thesis purposeThe study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. MethodologyThe effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

Bakgrund: Tidigare studier har identifierat flera riskfaktorer, såsom kost, fysisk aktivitet och BMI, gällande kolorektal cancer. Att analysera kost utifrån kostmönster istället för enskilda livsmedel har visat sig vara effektivt för att undersöka risker för kolorektal cancer. Datamaterial samlades in med hjälp av en fall-kontroll studie med 257 fall och 805 kontroller.Syfte: Identifiera faktorer som ger en höjd eller sänkt risk för kolorektal cancer utifrån områdena kost, fysisk aktivitet och BMI.Metod: Faktoranalys användes för att upptäcka kostmönster. Logistisk regression användes för att skatta oddskvoter och 95 % konfidensintervall.Resultat: Tio stycken kostmönster erhölls från faktoranalysen. Kostmönstren ?Läsk, juice och mjölkprodukter? (OR=1,288; ORQ4=2,159), ?Te, men inte kaffe?(OR=1,228; ORQ3=1,891; ORQ4=1,668) och ?Fågel, rött kött och fisk?( ORQ4=1,724) gav alla en ökad risk.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

SammanfattningBakgrundDet är i Sverige svårt att tillgodose behovet av cirka 450 tjänstehundar och gällande hälsa är uppfattningen bland användarna att hundarnas fysiska hållbarhet blivit sämre. Med hänsyn till att det lider brist på tjänstehundar och att de tas ur tjänst tidigare än önskat vore det av stort värde att kunna förlänga en polishunds tjänstgöringstid. Ett sätt att förverkliga detta kan vara att använda undersökningstekniker vilka tidigt kan fånga upp lindriga förändringar i rörelsesymmetri, förändringar som kan vara ett första tecken på smärta. En tryckmätningsmatta kan registrera små förändringar i hur hunden belastar sina ben, förändringar som är svåra att se med blotta ögat. Det kan därför vara av intresse att ta fram ett normalmaterial för tjänstehundar så att det med tryckmätningsmattans hjälp tidigt går att upptäcka om en stoisk tjänstehund har ett förändrat rörelsemönster.Syfte & hypotesSyftet var att använda en tryckmätningsmatta för att skapa ett normalmaterial för en tjänstehundspopulation gällande parametrar registrerade med tryckmätnings-mattan.

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

Våld i nära relation betraktas idag som ett globalt folkhälsoproblem på grund av dess prevalens  och  de  fysiska  och  mentala  skador  som  det  innebär  för  den  drabbade. Forskning har funnit att en separation från gärningsmannen inte alltid innebär att våldet upphör.  Det finns dock begränsad  forskning gällande vad som gör kvinnor som lämnat ett  förhållande  sårbara  för  att  bli  fortsatt  utsatta  för  våld.  Syftet  med  uppsatsen  vardärmed  att  undersöka  förekomsten  av  sårbarhetsfaktorer  hos  kvinnor  som  lämnat  en manlig partner  som utsatt dem för våld och hur dessa sårbarhetsfaktorer är kopplade till den  bedömda  risken  för  fortsatt  utsatthet.  Materialet  som  studien  byggde  på  var bedömningar genomförda under samtal med 101 kvinnor som deltog i en kurs riktad till personer  som  upplevt  våld  i  nära  relation.  Bedömningarna  bestod  av  bedömda sårbarhetsfaktorer och bedömd risk utifrån SARA:SV samt anteckningar nedskrivna av bedömaren vid samtalen. Korrelationen mellan sårbarhetsfaktorerna  och  den bedömda risken analyserades genom  ?2test  och  odds-  ratio. Anteckningarna analyserades genom en  innehållsanalys  för  att  undersöka  om  det  fanns  ytterligare  sårbarhetsfaktorer  som bedömaren lagt vikt vid.

God följsamhet till en ordinerad läkemedelsbehandling är en förutsättning för både en effektiv behandling och en ökad livskvalitet för användaren. Bättre samsyn mellan förskrivare och patient ska leda till en ökad följsamhet. I studier brukar följsamheten uppskattas till omkring 50 % vid långtidsbehandlingar. I Sverige har idag ca 300 000 personer diabetes, en kronisk sjukdom som kräver daglig behandling, 90 % av dessa har diabetes typ 2. Studiens syfte har varit att undersöka följsamheten hos en grupp patienter, ålder 40-49 år, med diabetes typ 2 som behandlas med perorala diabetesläkemedel.

An ever-increasing population, urbanization and visions towards sustainable cities clarifies the need of densification. When densifying existing urban areas adding storeys could serve as a residential densification, which would also meet the market demand for centrally located apartments. An increased understanding of the potential of vertical densification gives way to the aim of this thesis to increase the amount of centrally located housing.This thesis provides knowledge of adding storeys and how property owners can identify opportunities in their existing building stock.The first question, What kind of residential densification takes place in Sweden today? highlights ways of residential densification; development of brownfields, infill and adding storeys, where adding storeys is what this thesis then focuses on. The result came through a literature review that also clarified important factors when adding storeys.

Bakgrund: Finanskrisen 2008 påverkade kreditmarknaden och konsekvensen blev att företag fick det allt svårare att få lån beviljade samtidigt som lånevillkoren försämrades. Detta borde påverka företagens finansiering då de inte har samma möjlighet att välja sin kapitalstruktur och på så sätt utnyttja de fördelar som lånefinansiering medför. Vidare är det fortfarande oklart vad som påverkar företags val av kapitalstruktur. Det finns få kvalitativa studier gjorda inom ämnet varför det är av intresse att studera kapitalstrukturen och dess påverkande faktorer ur ett djupare perspektiv.Syfte: Syftet med studien är att studera vilka faktorer som påverkar företags val av kapitalstruktur och hur arbetet kring kapitalstrukturen ser ut samt studera om det förändrats till följd av finanskrisen 2008.Metod: Studiens metod är av kvalitativ karaktär och åtta företag har deltagit. För att uppnå studiens syfte har en representant från respektive företag intervjuats vilket tillsammans med tidigare forskning och teorier har legat till grund för diskussionen i analysen och de slutsatser som författarna har konstaterat.Slutsats: En mängd olika faktorer påverkar valet av kapitalstruktur men den främsta faktorn är verksamheten som bedrivs, vilka strategier och förutsättningar bolaget har.

Introduction: This study aimed to investigate the validity and reliability of the 20m multistage shuttle run test (MST) for elite ice hockey players as a predictor of the maximal aerobic capacity and the how the result is affected by the players age, aerobic and anaerobic capacity, body composition and test surface. The purpose of this was to find out the potential of the 20-m shuttle run test as a measuringtool for the maximal aerobic capacity in frequent testing periods during the season. It is very interesting to be able to administer this easily because the competative phase of the season is very long compared to the pre-seasonal phase and earlier studies have shown that the aerobic capacity is being lowered during this competative phase of the season for elite icehockey players.Methods: 34 elite ice hockey players participated in this study (20.0±3.6 yrs, BMI 24.2±1.6 and VO2-max 58.0±4.8 ml O2?kg-1?min-1). During 3-5 days they underwent 2 MST tests (wood and rubber surface), treadmill running with VO2-max assessed with open-circuit technique, Wingate10% and FFM-assessment with underwater-technique.

Striga hermonthica, a parasitic weed, has long been believed to be correlated with the declining soil fertility status. However scientists have recently come to question this statement since some recent studies have shown contradictive results. To investigate whether soil fertility status and infestation of Striga hermonthica were correlated and the impact of it were caused by farmer management, 120 farmers in Western Kenya, where Striga hermonthica infestation is prone, participated in this study. In three districts with two sub-locations each, farmers answered a structural questionnaire and identified two fields, one with high and one with low soil fertility. These fields later came to be the basis for this study and soil were therefore also sampled from them.