Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Construction of wetlands in the agricultural landscape may reduce nitrogen and phosphorus transfer to streams, thereby reducing the eutrophication of lakes and seas. The agriculturalstream Lillån, a tributary to stream Sagån, ends up in Lake Mälaren and is transporting large amounts of these plant nutrients. The aim of this study was to estimate how hypothetical wetlands of different size and location may reduce nitrogen and phosphorus load from stream Lillån. Estimated nutrient retention in several small wetlands was compared to retention in a single large wetland based on existing data from the agricultural stream and from a nearby smaller stream. Retention in the stream was suggested to decrease along with the nutrient concentration in the water.

This report is a result of a degree thesis at Luleå University of Technology together with Stram AB in Växjö. The project aimed to develop a size reducible bed, that gets small when folded and has a new slim design. The development of the new folding bed had the purpose to give Stram AB new ideas of how guest beds can look like and be used in the future. Information about Stram´s products and also information of other similar products on the market was gathered. A visit at a store, internet and interviews gave grater insight of the market, and of customer needs.

A mobile testing application using Unity was developed to analyse what impact button sizes and button layouts has on the accuracy of touch as well as the time to finish a labyrinth. This was tested on a Nexus 4 phone. 28 users navigated a small object through a labyrinth in which they collect keys to open the door to the exit. Each participant did the test 6 times with different combinations of button size and button layout each time, done in a random order. Hits, misses, completion time, order of button size and order of button layout was collected and then visualized using R.

The aim of the project was to develop a method to investigate differences in adhesion of microorganisms to materials that contains lignocellulose. The method was tested on a gram-positive (Micrococcus lutea) and one gram-negative (E-coliJM109) bacteria.The study was begun by cultivation of the two microorganisms. The cultivation was done to calculate the generation times of the bacteria and to obtain growth curves. Cells from these cultivations were also frozen (-70ºC) and later used for inoculation.At STFI-Packforsk AB the total charge on the mass was measured and later a conductivity titration on the mass was executed as well, all to find out more about the different properties of the mass. Properties that in a later part of this study could possibly be linked to the adhesion of cells to the pulp.

The trends in trade have been changing in the last few years. To offer a good product with agood price is not enough today, it?s also required that businesses create a good relationshipwith their customers and then do their best in maintaining it. It is now even more brandscompeting in the market, which indicates how a good relationship between the parties can bean important competitive advantage and also a significant variable.The goal and purpose of the study is to investigate and analyze the factors that influence thatthe supplier, in the sporting goods industry, is seen as a good supplier on the basis of theretailer's point of view. Then we want, from different sized companies, analyze and study howthey work with the key properties in creating a good customer relationship and hencecustomer satisfaction.

This paper will expose the serious phenonomen Distributed Denial of Service (DDoS). Businesses without a good security policy are easy targets for attackers. We will cover why its hard to protect yourself, present previous attacks and ways for individuals and businesses to secure themselves. We have based our paper on previous cases and done intervjues with companies who specialize in dealing with these kind of threats. Then come up with guidelines wich will be helpful for businesses when they want to strengthen there security against Distributed Denial of Service-attacks..

This essay deals with the subject of the use of news medium amongst the students inKarlstads University. The presentation of the problem is about illustrating the or thosemedium that is the most used amongst the students, and also which one, ore which onesof the news medium the students puts largest trust in. This subject was chosen with thepurpose to illuminate patterns and attitudes of and to news medium, to make it easierfor eventual research in the future to connect these patterns and attitudes with theparticipation in political elections. The subject in question is interesting because of thefact that the news medium is one of the largest sources of information for the citizensknowledge?s about the society, and the citizen?s attitude to the news medium mightpossibly have the ability to affect people?s commitment in politics.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

Nanotechnology, one of the most interesting sciences today will no doubt have an enourmous impact on tomorrow's society and industry. One of the most interesting nanomaterial that has been discovered is the semiconductor quantum dot (QD). This material shows interesting novel properties such as a size-dependent band gap, which is an effect caused by the quantum confinement effect in all three dimensions. Due to this phenomenon the absorption spectrum can be tuned to the desired value by adjusting the size of the QD.This thesis aims to investigate how the solvent ratio of H2O/Ethanol affects the optical and structural properties of copper sulfide QDs manufactured in a chemical synthesis way using modern microwave heating. The process of manufacturing QDs using chemical synthesis often involve a capping-agent to prevent the QDs from agglomerate into bigger structures.

Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small companies no longer have to be audited. However, in a study by Jill Collis it has been shown that a large number of companies choose to be audited although there is no obligation for them to do so.

Background: Knowledge management is a concept that is considered of increasing importance in the developing knowledge society. Previous research in the area has to a large extent been based on large multinational companies. Purpose: The thesis aims to clarify how middle-sized Swedish management consultancy companies work with knowledge management. The thesis intends to use existing theories about knowledge management to explain the effect of size and area of operation on management consultancy companies? knowledge management.

Human Resource Management (HRM) consultants are becoming more common. Simultaneously there is a lack of HRM in small and medium enterprises (SME?s). SME?s states neither to afford, nor have the time to perform HRM in their business.This thesis is a Working Scholarly essay based on qualitative method, based on ten semi- structured interviews.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.