How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

Uppsatsen diskuterar möjliga lufthot mot Sverige i dag och i framtiden intill ca 2020 ur ett teknisktperspektiv, samt föreslår att kryssningsrobotar samt autonoma substridsdelar från dessa bör varadimensionerande för utformningen av det svenska luftförsvaret.Stridsdelar med såväl konventionella-, massförstörelse-, som möjliga framtida vapen behandlas. Somvapenbärare diskuteras flygplan, helikoptrar, obemannade farkoster (UAV/UCAV), kryssningsrobotar,ballistiska missiler och satelliter..

The period of church awakening in Sweden during the first half of the nineteenth century, has had a great influence on the Swedish society. During that time certain persons are to be noticed. Peter Fjellstedt and Peter Wieselgren, priests in the Swedish Church, are among those who were of special importance. But even the British preacher George Scott and later the Swedish layman Carl-Olof Rosenius became aware of the importance of networking. They all felt a call from God to preach a message of redemption and restoration.

To differentiate between bones from sheep (Ovis aries) and bones from of goats (Capra hircus) is a long lasting challenge for zoologists, archaeozoologists and osteologists. Especially considering archaeological remains which are often found fractured and poorly preserved due to taphonomic processes. Zeder & Pilaar?s (2010) and Zeder & Lapham?s (2010) methods of species differentiation has shown promising results when used on bones from modern sheeps and goats. This paper aims to evaluate these methods by exerting them on excavated bones from kv.

The names of railway stations and halts along the earliest railway lines on Lithuanian territory have been studied, i.e. along those railway lines built between 1861 and 1873. Especially, attention has been drawn to names that are not obvious regarding the geographical location of the station or halt. Some 50 percent of the names are showing some kind of irregularity in this respect. Most common (about 30 examples) are stations or halts that are serving a population centre situated at some distance from the station, but still bearing the name of that population centre.

I denna uppsats prövas orsakssambandet mellan USA:s militärstrategiska kultur och dess armédoktrin FM 1 (Field Manual 1). Syftet är att påvisa i vilken grad som den militärstrategiska kulturen påverkat utformningen av doktrinen och om detta element kan sägas utgöra en självklar grund till doktrinens kontext. I uppsatsen förklaras den strategiska kulturens innebörd, bland annat utifrån Colin S. Grays tes. Denna tes utgör sedermera uppsatsens teoriansats.

Den här studien undersöker hur vegetationen förändras mellan 1979 och 2010 i området som idag är Hornborgasjöns naturreservat. Sjösänkningar i området ledde till att ett igenväxt träskområde ersatte en viktig vattenreservoar och närsaltfälla. Restaureringsarbetet under 80-talet var banbrytande och antagligen ett av vår tids mest omfattande naturvårdsarbete. Studien svarar också på om restaureringen uppnådde sitt mål och om resultatet blev som man tänkt sig.I arbetet skapades en aktuell vegetationskarta för 2010, denna jämfördes med en i arbetet digitaliserad vegetationskarta från 1979. Kartbilder skapades och justerades i ArcGIS och vegetationsytornas area framtogs för att möjliggöra en vegetationsanalys mellan kartorna.

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Försvarsmakten har skapat en doktrinhierarki där det redovisas hur Försvarsmakten konceptuellt skall genomföra insatser. Doktrin för luftoperationer är den del av doktrinen som specifikt riktar sig mot flygstridskrafter. I dagens insatsförsvar är tänkbara insatser väsensskilda från invasionsförsvarets insatser, och för detta har en ny typ av förband skapats, insatsförbandet. Flygstridskrafterna bidrar med bland annat Stridsflygenhet (SE), en insatsdivision utrustad med JAS 39. I denna uppsats avser jag undersöka huruvida doktrinen erbjuder stöd, konceptuellt eller praktiskt, till ledningen för en enhet av det ovan nämnda slaget.

Svensk media har under tidigare valkampanjer valt att inte uppma?rksamma invandringsfientliga partier som Sverigedemokraterna i sin rapportering, men efter de senaste valframga?ngarna fo?r partiet har media inte kunnat undvika det da? nyhetsintresset kring partiet varit stort. Sverigedemokraterna var info?r 2010 a?rs val en del av den svenska mediala arenan med en sta?ndig debatt kring partiets kontroversiella politik.I den ha?r uppsatsen underso?ktes hur rapporteringen av Sverigedemokraterna skedde i lokalpress veckan efter valet 2010 och pa? vilket sa?tt partiet gestaltades i en ja?mfo?rande studie med Socialdemokraterna. Vi valde att titta na?rmare pa? tre kommuner pa? olika geografiska omra?den i landet da?r sto?det fo?r Sverigedemokraterna var ho?gt efter valet 2010.

According to Swedish contract law, a mistake in contract can be categorized as either an error concerning the content of the agreement or an error in motive. An error concerning the content of the agreement could be described as a divergence between a party?s intent and his declaration, while an error in motive is a mistake about the reasons why a party would like to agree to the contract. The borderline between these two types of mistakes is based on Savigny?s theories on echt (error in motive) and unecht (error in content) mistakes.

Syftet med studien är att undersöka, belysa och analysera hur tidningen Sydsvenskan skriver omhatbrott, genom att studera alla artiklar som tidningen publicerat under rubriken hatbrott år 2005respektive år 2010. I studien görs jämförelser mellan 2005 och 2010, för att undersöka huruvida detfinns skillnader i rapporteringen över tid. Vidare belyses teoretiska förklaringar, i form avdagordningsteorin, konstruktionism och moralisk panik, för att söka svar på varför Sydsvenskanskriver som de gör. Det är kriminologiskt relevant att undersöka hur det kommer sig attSydsvenskan skriver som de gör för att på så vis få vidare kunskap om förhållandet mellan mediaoch brott. Föreliggande studie förhåller Sydsvenskans rapportering till tidigare forskning ochstatistik.

Total amount of words: 15 269.In this essay, the purpose is to examine the personalization of Swedish national coaches during international championships in the Swedish tabloids. Research shows that a leader nowadays is representative for her organization. Therefore it could be assumed that the way the national coach is portrayed can have some kind of effect on the public opinion about the team as a unit and their sport federation in total. This essay is a quantitative study of the sport tabloids Sportbladet och SPORT-Expressen during three international championships: Euro 2012 in football, WC 2013 in ice hockey and Euro 2014 in handball. We have studied the coverage of the national coaches Erik Hamrén, Pär Mårts and Ola Lindgren/Staffan Olsson in contrast to the coverage of their teams in total.The main results are that the national coaches are mentioned in every second article that is written about the national teams during the championships. They are mainly portrayed in a neutral way, even though the coverage of them is affected by the results in the matches.

The Swedish right-wing party the Sweden Democrats gathered much attention during the Swedish general election of 2010. The party?s immigration policy clashed with other major Swedish parties perceptions and the Sweden Democrats got major coverage in Swedish media even before the election had taken place. Despite controvercies surrounding the party, they eventually succeeded in getting into the parliament.This study explores how the coverage of the Sweden Democrats in five large Swedish newspapers has changed between 2009 and 2013. This was done by studying two periods, each period taking place a year before the next general election.