Tidigare var ett företags värde i de flestas ögon detsamma som de finansiella tillgångarna. Idag har dock allt fler fått upp ögonen även för de ?mjuka? delarna av företaget, såsom exempelvis varumärke, rykte och personalens kompetens. Detta blir speciellt tydligt i de företag där de huvudsakliga tillgångarna är immateriella. Företag med en låg andel fysiska tillgångar har ofta en stor skillnad mellan marknadsvärde och bokfört värde.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

This thesis examines the possibility of Bolivian indigenous women?s social movements? getting their demands of a gender equal society fulfilled in the new state which was initiated in 2005 when Evo Morales became the first president representing the indigenous people of the country. By using a qualitative method I have showed that although the Bolivian indigenous women?s social movements? historically has been significant political actors for social change in the country, with representation at both regional and national level, Bolivian women are still subordinated in the social and political sphere. By applying a feminist intersectional perspective which takes its point of departure in a understanding of power as multidimensional, where gender, ethnicity and class are constitutive principals, multiculturalism theories and a social movements theory framework, I have found that even if institutional changes, that opened the system increased the indigenous women?s social movements political participation in Bolivia, power structures based on gender limited their possibilities to influence both socially and politically.

Our purpose was to examine how social workers, within the child- and youth psychiatry, works with aggressive children and which theoretical perspectives they use. The questions we wanted to examine were how they worked with these children, how they motivated their work and which theoretical perspectives they used. The method that was used was a qualitative interview, where six social workers were interviewed. The result showed that their work foremost was based on conversation methods and all social workers emphasized the importance of a near cooperation with the parents since they considered that parents had the strongest influence on the children. Some social workers focused foremost on altering children's aggressive behavior while others focused on understanding the meaning of the behavior.

When you talk with the municipal housing companies today there is a general view that theyare doing all the work when it comes to social responsibilities in the municipalities, theprivate landlords only have a focus on profit. The private landlords doesn't agree but says thatthey take a social responsibility, at the same time there is a difference in what socialresponsibility is. By looking at how the picture of CSR and its use is seen today we analyzewhy the opinions and definitions about social responsibility differ. We also look at CSR in itslocal adaptation in Sweden's special conditions at the same time as we compare it to CSR inEurope and the world. We thereby create an analysis of how CSR is perceived, prioritized anddeveloped in Sweden to see the root of the disagreements.In our study we show how different views and roles in the community influence the picture ofCSR in Sweden.

In my degree project I have chosen to write about the social interactions in children?s play. Iwanted to study their free play and the time when their teachers tell them what to play to seewhat their social interactions look like. The purpose with my research is to study whathappens in the social interactions in their different playing situations.I performed three observations of the free play and three observations of the guided play at apreschool to study what social interactions that takes place in the different playing situations.What happens and what patterns can I find in their play.In my research I had some questions that this project rests upon:What happens in the social interactions in the different playing situations?How do the children?s different social interactions look?The children that I have observed showed me that when they are interacting they especiallyuse their cognitive abilities, because an interaction needs a certain mental development.

The aim of this study was to gain a greater understanding of what social workers perceive to be mentally demanding and emotionally challenging work, and which strategies they use to handle it. I chose to interview six social workers, three of them had long experience of social work, and three of them had worked for less than a year. The justification for this choice wasthat I wanted to interview people with different experience of social work over time, to be able to see possible differences in what was perceived as mentally demanding and emotionally challenging work, and how it was handled. The social workers were interviewed with a semi structured interview manual.The results showed that the organization of the social service is not fitted to the work that social workers execute. This means that what is perceived as mentally demanding and emotionally challenging work largely depends on this.

Nyligen publicerades ett skatteupplägg, det så kallade bankupplägget, vilket innebär att ägare till kvalificerade aktier i fåmansföretag tar ett omfattande lån av en bank och tillskjuter motsvarande belopp till sitt företag som ett ovillkorat aktieägartillskott. Det ovillkorade aktieägartillskottet ökar omkostnadsbeloppet på de kvalificerade aktierna, vilket innebär att även gränsbeloppet höjs. Ett högt gränsbelopp är positivt ur fåmansföretagsägarens synvinkel eftersom utdelning och kapitalvinst upp till gränsbeloppet beskattas i inkomstlaget kapital medens överskjutande del beskattas i inkomstlaget tjänst. Kapitalvinstbeskattningen är i regel lindigare vilket innebär att den skattskyldige uppnår en skatteförmån genom erhållandet av det högre gränsbeloppet. Efter att ha företagit utdelning av allt fritt eget kapital, exklusive aktieägartillskottet likvideras företaget och allt insatt kapital utbetalas till ägaren.

Arbetsmarknaden har den senaste tiden utvecklats från tung industri till mer tjänsteinriktade verksamheter där det intellektuella kapitalet fått en allt större betydelse. Dagens redovisnings¬regler, som innebär svårigheter att redovisa immateriella tillgångar, gör det svårt för företagen att redovisa en rättvisande bild av företagets värde. Problemet har lett till att många företags bokförda värde skiljer sig markant från marknadsvärdet. Istället lämnar många företag idag en omfattande kompletterande information om det intellektuella kapitalet för att förmedla företagets verkliga värde till intressenterna. Syftet med denna upp¬sats var att belysa analytikernas behov av information om det intellektuella kapitalet vid företags¬värdering.

Social inlärning influeras av interaktioner, eller observationer, av en artfrände eller dennes produkter. Beteendet och närvaron av en artfrände kan påverka beteendet hos en individ, vilket i sin tur kan leda till överföring av nya beteendemönster i en population. De domesticerade djurens kapacitet för social inlärning, samt effekterna av detta, är stora frågor inom husdjurens skötsel och välfärd. För värphöns är det viktigt att undersöka om skadliga beteendemönster, som kannibalism och fjäderplockning, är resultat av social inlärning. Syftet med denna litteraturstudie var att granska den domesticerade hönans (Gallus gallus domesticus) kapacitet för att dra lärdom via social inlärning.

The overall aim of this study is to investigate how social workers who are dealing with financial assistance are experiencing discretion in their daily work. The aim of the study is also to examine how social workers who are dealing with financial assistance relates to the controlling and the supporting functions of their daily work and how this in turn affects the attitude to the client. In order to examine the aim of the study, qualitative method was used. Eight social workers have been interviewed and presented with two fictitious cases that they have been able to discuss. Theories regarding the street-level bureaucrat and its discretion have been used to interpret and understand the collected material.

The aim of this study is to increase knowledge about how a group of newly graduated social workers reflect on the practical daily work and their positions working with clients who are in need of social and/or economic resources. More precisely the purpose is to find out how these seven newly graduated social workers viewed working with clients during theoretical and practical studies. The aim is to analyze which techniques and methods could be seen in these narratives. Furthermore the aim was to find out if and how these seven social workers reflected on the power relation between social worker and client.The material of this study consists of seven semi-structured interviews. Throughout gathering the data and analyzing it, the qualitative method in form of narrative approach was used.

Abstrakt Social Engineering är konsten att manipulera människor, för att på så sätt vinna deras förtroende. Med hjälp av detta förtroende kan attackeraren sedan kringgå säkerhetssystem och få tillgång till organisationers information. Vi har i denna uppsats genomfört elva intervjuer på tre stora organisationer med både IT-chefer och övrig personal. Med dessa intervjuer har vi sedan försökt få en bild av hur medvetenheten ser ut samt vilka åtgärder organisationerna tar för att förhindra Social Engineering. Med denna uppsats vill vi belysa den ovisshet som råder kring Social Engineering, men även farorna och hur effektiv en attack av denna typ kan vara.

Vårt syfte med denna studie är att undersöka begreppet social kompetens och hur social kompetens kan förebygga konflikter. Studien bygger på fyra färdigheter: empati, ansvarstagande, identitet/trygghet och kommunikation. Den empiriska undersökning vi genomfört bygger på kvalitativ forskning. Vi har intervjuat tolv stycken lärare för att få veta deras syn på begreppet social kompetens.Studien har visat att lärarens arbete med att utveckla elevens sociala kompetens är mycket viktigt, i syfte att förebygga konflikter. Detta har vi fått bekräftat både genom vår litteraturstudie samt vår empiriska undersökning.