Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

I detta forskningsproducerande arbete undersöks en grupp pojkars läsvanor i syfte att se vilken typ av litteratur deföredrar att läsa samt vilka attityder de har till läsning. Bakgrunden till denna studie är författarens examensarbete isvenska som behandlade pojkars förhållande till skönlitteratur. Undersökningen som ligger till grund för dennauppsats är strukturerade skriftliga intervjuer, genomförda med tio pojkar i årskurs åtta.Resultaten av studien som genomförts visar på att de flesta pojkar har en dålig attityd till läsning av skönlitteratur.Många föredrar istället digitala medier som TV, film och datorspel. Läsningen kopplas många gånger endast tillskolarbete och inte som en del av pojkarnas fritidsliv. Läsande förebilder pekas ut som en viktig del i formandet avpojkars attityder inför läsning.

The Essay starts with studying the time after the Second World War and its boom, the force behind many of the abandoned locations we see in our city today. Thereafter the idea of place is looked into, its importance for the individual and how the own individual experience affects the experience of place. It is about how we can create own places and through that recapture the city and give it meaning and contents again. The social aspects are being discussed as an important component of creating a feeling of reality. Further studies the abandoned rooms historical values since the past have an ability to raise the experience of a place. How decayed depends highly of economy and how we have gotten so used to changes that we accept capitalism as a driving force to decay is also being discussed. Thereafter the planers roll for the abandoned places in the city is being raised.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Title: The competent teacher-external and internal frameworks and their influence on educational praxis. This thesis is about what kind of approach a teacher (may) consider when he is facing parameters that he can not do anything about, in this case represented by political, educational och social frameworks. One of the things a teacher can do to adapt to the situation is to see what possibilities he has to develop and expand his topic. The study is built on action research and was carried out during a nine months period on an upper secondary school in Malmö, Sweden. The object of reasearch is myself as a teacher and in my result I describe how various educational situations were handled.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

My thesis is an attempt to clarify the purpose and workings of art in relation to the artist, his/her fellows and society. Can art be considered as a uniting force? If so, where does its unifying quality lie? How does art connect with the individual, the community and society? My interpretation of the political climate regarding the arts has resulted in an exploration of the question: What role does art have in society today?The artistic ego as an altruism ? within the title of this thesis lies an absolute paradox ? a paradox that through this paper is tested, reviewed and demonstrated as a way of describing art and its workings. The thesis is problematized and studied from several angles: Through the inner artistic process, both reflective and empirical, and through philosophical studies..

For Swedish companies to compete with low wage countries, developments in theproduction industry moved towards streamlining the entire company. One of themost effective ways for a company to streamline their operations is to review theirproduction. All companies have processes in their production that add no value tothe product. In order to compete, they must be eliminated.The purpose of this report is to reduce work in process (WIP) in the flow ofbashus at Volvo Powertrain in Köping. The aim is also to try to find reasons whyVolvo Powertrain feel that they have problems with the storage principle First in-First Out (FIFO).To meet the objective, empirical studies were conducted at the company whilethe literature in the area was studied.

SAMMANFATTNINGDen här magisteruppsatsen omfattar en empirisk studie i textilslöjdsundervisningen på en F- 6 skola. Studiens syfte är att undersöka hur elever reflekterar och bedömer sina kunskaper i textilslöjd under en aktion samt om aktionen fungerar som stöd för dem. Empirin består av 3 delstudier där elever i år 6 skrivit loggbok, gjort en självvärdering samt besvarat en enkät. Undersökningen har genomförts i pragmatismens anda med aktionsforskning som metod inom ramen för den ordinarie slöjdundervisningen under fyra veckor i följd. Ledstjärnan för studien har varit en matris för bedömning, vilken använts som utgångspunkt för aktionen.

The last couple of years the use of mobile devices such as mobile phones and PDAs has increased tremendously. Most of the these devices have their own protocols for synchronising data and this has given rise to a need for a standard synchronisation protocol, SyncML. This thesis compares this protocol against the existing ones. The comparison shows that the preferred choice is SyncML. Also an application using SyncML has been developed.

We are two students at Malmö Högskola, writing our final essay for obtain our teacher diplomas. On our partner schools, we have been facing but little information about how to invite the parents to collaborate with the school. Our thought is that the schoolwork is favorable to the pupils if both school and home are working together side by side. Therefore, we decided to dig deeper into this matter of how one particular school is working with parental collaboration, to be able to see if their method is useful. This particular school is offering studies in a course form so called family class. Here the pupils can get extra help from remedial teachers and their parents are also invited.

Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

IRB 340, Flexpicker is an industrial robot used for sorting, packaging and the handling of details up to two kg. The Flexpicker is a delta robot, meaning that it with three arms controls a triangular plate, swivel, in a work area shaped like a cylinder. Joints using plain bearings connect the arms.The plain bearing in use today consists of a plastic ring which slides against a hard anodized joint ball. Despite the fact that the plastic contain friction-lowering additives, the bearing needs to be lubricated to prevent noise. Because the robot is used in food and drug handling environments, where the demands on hygiene are set very high, the robot is often washed.