In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

Industrialisation, modernisation and urbanisation are common words used to describe an evolving community. General patterns are often linked to the meaning of the above words but can these patterns be applied to individual parishes on the agricultural countryside?The purpose of this study is to seek moving patterns and how they change during the 19th century in the parish of Västra Eneby, municipal of Kinda, Östergötland. The main thesis is that the study will show an increasing intensity of translocations over the parish border towards the end of the 19th century.The study is based on material from Västra Eneby?s church archives to establish statistical data beginning with 1809 and with a sample rate of 10 years, ending with 1909.

Cultural bias in health assessment has been asserted in various scientific reports. The aim of this study was to determine whether ethnicity effects how patients are represented in such medical certificates that are needed to obtain a certain Swedish social insurance. The setting was an analysis of 18 medical certificates for patients whose parents were born in Sweden, respectively of 18 medical certificates of patients whose parents immigrated to Sweden from non European countries. The main objective was comparison of the two groups to test for ethnical heteronormative representations of the patients and their parents. The method used is mainly based on critical discourse analysis in combination with Fowlers (1996) semantic tools used to decipher disparity in the discourse.

För att skydda kroppen mot fria radikaler behövs ett välfungerande antioxidantförsvar. Forskningen visar på att fria radikaler inte enbart är skadliga för människan utan de ingår även i viktiga processer i kroppen som till exempel vid träningsadaption. Det har även visat sig att stor supplementeringsdoser av antioxidanter kan ha negativa effekter på bland annat träningsadaptionen. Mer forskning krävs inom området för att kunna ge rätt rekommendationer för tränande individer. Majoriteten av forskningen visar på att om man äter en välbalanserad och adekvat kost finns den inget behov av att supplementera antioxdanter.

This is a qualitative study of high school students? definition of their conception of a ?good? teacher. Its purpose is to provide increased insight for teachers about students? ideas of the phenomenon. The study is based on the reports of six respondents, which was later analysed according to the Interpretative Phenomenological Analysis method (IPA).

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

In our study we examined recurrent patterns and changes in the representation ofhomosexual persons in Swedish daily newspapers 1987, 1997 and 2007.We analysed articles about HIV-infected persons and articles with a view to portray thelife conditions of gay and lesbian persons from the three different years. We chose toonly analyze news articles that intend to represent real human beings, which mean thatwe did not analyze reports that only reproduce abstract knowledge from authorities.With analytical tools from semiotics and discourse analysis we identified some recurrentpatterns in the representation of homosexual people. We found that a recurrent pattern inthat when homosexual people are seen as groups, they are described as deviant,discriminated and some times as a threat. When portrayed as individuals the nonanonymouspersons appear in articles and pictures as normal, strong and healthy. Lesbianwomen are not represented in the articles from 1987, but in articles from 1997 and 2007they appear as unhappy when single and happy in a relationship.The results also showed some interesting differences in news representation ofhomosexual persons between the three investigated years.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Background: During the last decade climbing has become more popular and the numbers of climbers in Sweden have increased considerably. Most common are overuse injuries caused by the great stress and strain climbing creates on different parts of the body. Previous studies show that 75-90% of climbing injuries are localised in the upper extremity. Injuries affecting the lower extremity occur often acute and traumatic. Based on these facts and that the number of climbers constantly grows, it is more likely that the need of care from physiotherapist among climbers will increase.

This essay revolves around the Christianisation of the Danish kingdom during the middle ages. Issues like; the length of the Christianisation process and the influence it had on thevillages? structural appearance in the Danish kingdom. A special case study of the villages Kyrkheddinge and Fjälkinge, Scania, is an essential part of the essay. Through writtenmaterial and excavation reports from the both villages the study enlightens the structural appearance of the village and the hierarchy of the farms in the village.

This study examines the factors that influence the seasonal movements of Golden Eagles (Aquila chrysaetos), and can thus provide important information that helps to improve the protection of the species. There were two main purposes of this study. First, I wanted to analyze the difference between preferences of juvenile and adult Golden Eagles in their choice of southern or northern hibernation areas. Do younger eagles prefer moving longer distance to southern areas of Sweden? Second, I wanted to investigate how the climate influenced the choice of date of migration in the fall.

This is a comparative study of six public libraries in the city of Gothenburg and its neighbourhood. The main purpose of this master thesis is to describe these libraries relating to a reform in the city council of Gothenburg and its neighbourhood. The comparison deals with a period of ten years, 1990-2000. In order to respond to this I formulated two questions: Are there any differences in the activities of these libraries? Has this reform influenced the librarians in their way of working and if so, why? I have studied relevant literature such as annual reports, investigations and analyses in order to be able to formulate the questions.

De tropiska regnskogarna är några av de mest komplexa och artrikaste ekosystemen i Världen. Stora delar av de naturliga Dipterocarpa regnskogarna har under de senaste decennierna försvunnit helt p.g.a. ändrad markanvändning (oftast jordbruk), eller degraderats till sekundära regnskogar p.g.a. torka, bränder och selektiva avverkningar. Det finns därför behov av rehabilitering för att få tillbaka artrikedomen i skogarna. Syftet med det här kandidatarbetet är att titta på hur överlevnaden hos plantor i ett rehabiliteringsprojekt i en sekundär regnskog påverkas av olika ståndortsfaktorer.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.