Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

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.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

AbstractIn 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists mandatory reports.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

The purpose of this study was to, using statistical analysis, investigate to what extent families of a different cultural background have participated in family therapy and other family treatment programs at Familjeenheten in Lund. With questions regarding the goals of treatment, and the importance of cultural competence in the treatment process we have let two unit managers comment on the statistics. The population of the study is too small to allow general conclusions to be drawn, however, we have been able to ascertain that families of a different background are over-represented relative to their percentage of Lund´s population. Familjeenheten has no statistical record of ethnicity and the interviewed persons express no certain importance in the families´ cultural origins. They express no need to develop special treatment methods that take the clients´ cultural background in regard as they feel that so many of family issues are universal.

The teaching of modern foreign languages within Swedish educational system has been a subject of a number of alarming reports in recent years. Several studies have shown that students lack motivation to learn any language but English. Of particular concern is the young males? underachieving and disinterest in foreign languages. In the meantime, a number of international studies and the statistical data from Swedish national agencies of secondary and higher education (Skolverket and Högskoleverket) have indicated that Russian is one of the languages that are favoured by males. The primary goal of my case study was, therefore, to examine students? motivation to learn Russian and their attitudes towards language, community and Russian-speaking people.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

The teaching of modern foreign languages within Swedish educational system has been a subject of a number of alarming reports in recent years. Several studies have shown that students lack motivation to learn any language but English. Of particular concern is the young males? underachieving and disinterest in foreign languages. In the meantime, a number of international studies and the statistical data from Swedish national agencies of secondary and higher education (Skolverket and Högskoleverket) have indicated that Russian is one of the languages that are favoured by males. The primary goal of my case study was, therefore, to examine students? motivation to learn Russian and their attitudes towards language, community and Russian-speaking people.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

Recent statistic shows that about 28% of adolescents living in Stockholm drink alcohol at such a high level that their consumption counts as risky drinking. The correct term to use in this matter would be binge drinking adolescents.  In the more wealthy areas of Stockholm this group of binge drinking adolescents counts for as much as a third of the population. In contrast, the adolescents living in exposed areas do not drink nearly as much. Binge drinking adolescents in these areas only counts for 15%, nearly half as much as in the wealthy areas.In light of this the intentions of this study is to investigate which explanatory factors that can clarify the range-rated differences in binge drinking between adolescents in Stockholm.

?CSR and political consumption ? a study of Nike?s and Puma?s CSR-reports?The purpose of this dissertation is to examine if political consumption has influenced multinational corporations to improve their Corporate Social Responsibility reports and policies more, than a company who has not been a target for political consumption.This dissertation is a content analysis of Nike?s and Puma?s first (Nike 2001, Puma 2001) and latest (Nike 2007/09, Puma 2007/08) CSR- reports. Archie Carroll?s model of Corporate Social Responsibility is used as theoretical framework in this study. The model is used to focus on four areas within CSR; economic, legal, ethical and philanthropic.

The teaching of modern foreign languages within Swedish educational system has been a subject of a number of alarming reports in recent years. Several studies have shown that students lack motivation to learn any language but English. Of particular concern is the young males? underachieving and disinterest in foreign languages. In the meantime, a number of international studies and the statistical data from Swedish national agencies of secondary and higher education (Skolverket and Högskoleverket) have indicated that Russian is one of the languages that are favoured by males. The primary goal of my case study was, therefore, to examine students? motivation to learn Russian and their attitudes towards language, community and Russian-speaking people.