This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

According to old european tradition the ideal national state has a unified people, but in reality practically all states has one of several minorities that to a smaller or greater degree differs from the majority. One such minority that have been present in many countries and managed to avoid becoming completly assimilated are the jewish people. Their dream of a state of their own eventually lead to the founding of the state of Israel where they themselves are now in majority. The purpose of this report is to study how the jews historic experiances has affected the political parties in Israel, how they choose to meet the ?challenge? of their own minorities och whatever they treat different minorites differently.

Syftet med denna studie är att beskriva och analysera hur svenska koncerner går tillväga för att samordna ekonomistyrning i en internationell miljö. Studien utgår från fallstudier av tre internationella koncerner, Scania, Sony Ericsson och Tetra Pak. Den teoretiska referensramen har tre hörn; organisatoriska synsätt gällande struktur, ekonomiska processer så som budgetering och rapportering, samt informella processer rörande kultur och kommunikation. Studiens empiri består av primär- och sekundärdata vilket lämnats av respondenterna från våra tre fallföretag.I resultatet har det framkommit att om en organisation ska kunna arbeta med en samordnad ekonomistyrning måste de informella processer samspela väl med de formella processerna..

Scania is constantly trying to improve their product development process, the PD-process.The company, along with others, is optimizing their development process in order to gainadvantage in terms of shorter lead times and larger market shares. For this to happen, a wellorganized process is required.The PD-process is divided into three different phases that are linked together by a hand-overprocedure. Scania Bus has experienced problems that stem from a lack of hand-over routines,and as a result the product development process has been slowed down. This has a number ofconsequences, one of them being the complication of new project initiations.The main purpose of this master thesis was to review the hand-over procedure. Within thestudy the project directive was also to be examined, and a recommendation of how the start ofa new project could be made easier was included.To begin with, a detailed literature study was conducted with the intention of obtaining thebasic theoretical knowledge needed for this study.

Every year the Swedish government invests capital in different projects. In recent years the Swedish government has chosen to invest in design. The reason for this is that the government wants industry to use design as a competitive source. Two organizations, Svensk Form and Stiftelsen Svensk Indistridesign, have been assigned to improve industry and society?s under¬standing of design.

erspective [80][upps-01.gif] This is a thesis on the Swedish Public Lending Right PLR, from a historical perspective. Some of the questions which are investigated in this thesis are: why did the State decide to introduce a PLR and why did it take about 20 years to make the decision? The question why the PLR was not introduced on a copyright basis is also discussed. The focus of this study is during the period of 1934-1956 and it is a literature-study. Mainly there are four reports made by different committees that have been examined.

Hållbar utveckling och globalisering börjar bli alltmer betydelsefullt för företagen med tanke på den dramatiska ökningen av konsumtionen. Förbrukningen av fossilt bränsle är en betydande faktor som har lett till konsumtionsutvecklingen och resurs överutnyttjande. Sveriges siktar på att ha fossilfria transporter till år 2030, vilket sätter en stor press på företagen när det gäller produktion, tillverkning, forskning och utveckling. Syftet med denna studie är att undersöka sambandet mellan ekonomisk tillväxt och hållbar utveckling, samt hur ett företag som Scania kan växa ekonomiskt och fortsätta arbeta hållbart. Studien baseras på kvalitativ metod som innebär närhet till källan forskaren hämtar information ifrån, för att få djupare förståelse av komplexiteten i problemet som undersöks.

SammanfattningKandidatuppsats i företagsekonomi, Ekonomihögskolan vid Växjö universitet, redovisningsfördjupningen och controllerfördjupningen, EKR/EKC 362Titel: Belöningar ? mer än bara pengarFörfattare: Frida Eriksson, Jessica Gräntz, Emma UebelHandledare: Anders JerrelingExaminator: Rolf G LarssonInledning/Syfte: Belöningssystem är idag ett omdiskuterat ämne i media. Belöningssystem existerar i alla företag på ett eller annat sätt. Därmed väcktes vårt intresse att undersöka detta ämne. Vårt syfte med uppsatsen att undersöka hur belöningssystem används för att påverka de anställda.

The aim for this bachelor thesis is to find an answer for the placement of Migration and Vendel period graves on preexisting house constructions in Sweden. The reason behind these graves being built on their respective places will be analyzed, discussed and compared with similar finds in Scandinavia, where a wide contact net had been established during this time. Different kinds of social and religious meanings and functions with the grave mounds will also be taken into consideration during the discussion and analysis. The actual findings in the graves will be not be a part of this thesis, as the aim is to focus more on the grave itself as a cultural and social symbol for the people, and the values it had, during the time period it was built..

In the past decades the level of education of the Swedish population has steadily risen. This paper asks questions about the level of education level among members of the Swedish parliament, Riksdagen. The answers are found by studying biographic data over members of parliament between 1971 and 2006. In 1971 a new riksdag, enkammarriksdagen which consists of one ?House?, was founded.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

This study sets out to investigate how the roll of the teacher is constructed in the Swedish Teachers? Unions trade publication. Based on the theory of social constructionism we have used the method of critical discourse analysis to establish dominant trends and patterns in how the roll of teacher is constructed in editorials in Swedish Lärarnas Tidning. We have established that the conflict between a modernist school tradition and a postmodern society has resulted in a dominant, traditional teacher discourse which is being simultaneously challenged by both a market-orientated discourse and a professionalization discourse. Furthermore, we attempt to highlight how these ?ideal? constructions can create problems in terms of identity construction for teachers.

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.

This thesis analyzes contemporary Swedish discourse on Russia, i.e. the ways Russia and Russians are perceived in Sweden today. After a summary of historical Western and Swedish perceptions of Russia, and a discussion about the treatment of these tensions within modern research, contemporary Swedish discourse is reconstructed based upon analytical articles in three major newspapers during the period 1992-2007. It is argued that the prevailing image of Russia contains the reproduction of old stereotypes and prejudices. The five major representations of Russia in contemporary Swedish discourse are: non-Western, unreliable, authoritarian, threatening and eternal, with the last one being a meta-representation functioning both as a representation of its own and a mechanism for the reification of the others.

Forecasting stock market returns is an interesting topic since more and more Swedes enter and invest in this market. Theory implies, however, that such exercises should be impossible. The aim of this thesis is to investigate the possibility to forecast future stock returns by looking at macroeconomic variables? history. The study is limited to the Swedish market as it is based on the OMXS30-index which represents the 30 most exchanged stocks on Stockholms¬börsen, the Swedish stock exchange.