During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

The purpose of this Master's thesis is to examine if stereotype gender patterns are showing, and how they are showing, in the picture books that have the highest number of loan in Sweden?s three biggest cities. It is also a purpose to show if these gender patterns can be compared to the outlook on gender in the curriculum. The method used is a qualitative text analysis. 13 picture books are analyzed on the basis of Yvonne Hirdman?s theories on gender and Maria Nikolajeva?s theories on children?s literature.

When referring to the same event, people can have different assumptions. What is interesting to see is why these assumptions are different, why do people have different stories? Some of the reasons could be different levels of expectation, different communication channels or even different cultural backgrounds. We have analysed all these by having a case study within a company that has recently gone through a change management/strategy implementation process.The research reviewed in this paper originates in two different worlds. One world is a research world where stories come from textbooks and articles.

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

AbstractTitle: Equalis quality assures the communication. A qualitative study of superiors and co-workers view on the internal communication.Number of pages: 39 (42 including enclosures)Author: Ia AppelbergTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn term 2010University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose: Superiors and co-workers view on the internal communication is studied with the purpose to identify whether their opinions correspond with one another, and what differences and similarities there might be.Method: This study is based on qualitative interviews with superiors and co-workers, and complements with the use of observations.Main results: The results indicate that superiors and co-workers agree on several aspects of the communication, such as the fact that the organizational communication is disorderly and lack clear rules and guidelines. Superiors believe that the organization has a corresponding view on the internal communication, while co-workers are convinced this is not the case. This despite the fact that the results in the end show that both groups overall have very similar opinions on several of the elements in question. Another mutual opinion is that both groups wish to receive more information about current events and such.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

Background: Ill-health related to unhealthy lifestyle is increasing and despite existing knowledge about healthy lifestyle it is difficult to change behaviour. Counselling in the primary health care is often superficial and without critical elements for behaviour change. Aim: The aim of this paper to elucidate interventions for change of lifestyle with respect diet and physical activity. Method: A literature review was carried out and ten scientific articles were analyzed and compiled in two main categories: design of these interventions and participation in them. Results: Education, decision making, goal setting, feedback, social support and follow-up were identified as critical elements for behaviour change.

The concept of sustainable development has been pervasive in recent years and many organizations choose to implement sustainability and adapt their activities accordingly. The purpose of this study have been to explore how a collaboration on the use of waste materials may look to analyze what influences cooperation. A case study has been carried out examining a Swedish state regional project aimed at creating partnerships between actors and utilizing textile waste with the help of design. The study was conducted using qualitative methods and the collection of data has been done through interviews and by examining documents. The results show that there are seven key factors that affect cooperation: expectations, commitment, internal communication, a strong non-profit actor, individual treatment, personal networks and the diversity of actors.

Queen Kristina of Sweden (1626-1689) was in many ways an interesting, fascinating but also a very complicated woman, who has been studied widely by historians and other scholars throughout the years. However, there are few people who have considered the queens attitude towards the male norm which characterize Sweden, and most of Europe, during the seventeenth century.My purpose with this essay is therefore to apply the historian and gender expert Yvonne Hirdman´s theory about the gender system and the hierarchical order, where the male is the norm and representative of what is considered to be normal in the society, on literature regarding Queen Kristina of Sweden. The historical method of this essay will be historiography, as a result of the fact that my study is based on other historians and scholars research. Moreover, my intention is to include Kristina´s entire life in Sweden, from her birth as far as to her abdication from the Swedish throne and study this through the gender perspective introduced above. With this mentioned my essay therefore is named Against All Odds.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Dichotomy in change ? a study of how the relationship in terms of power between politicians and civil servants in local government is affected by the transition to a system without branch committees.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

Our essay is about alcohol information given to youths in Helsingborg. It is a research to find out how the message is communicated and how it is presented. The purpose of our study is to find out, why inform about alcohol and if it is taken in a preventive aim. To investigate weather there is any talermade information in the community for youths between 12-18 years old. We also want to know if the given information is destined for a special group/groups or is it for young people in general? Our intention is to find out the meaning of prevently information about alcohol and if it is possible to reach a change in attitudes and behaviour.We use a qualitative method and have interviewed twelve persons with different occupations within medical service, local authorities, public and private schools and voluntary organizations..

Inventories of epiphytic lichens on Scots pine (Pinus sylvestris) were conducted at three sites in east central Sweden: along the newly build motorway (Road E4), along the old road (Road 600) and in a reference site, to compare the effects of traffic pollution on lichen diversities. At each site, species richness, lichen mean sensitivity value (MK), air quality index of the forest stand/sample plot (LKI) and nitrogen impact value (N) were calculated and it was tested if there was any difference between the sites. Twenty-four species were observed in total, and Parmeliopsis ambigua and Hypogymnia physodes were the most common species at all sites. At Road E4, fewer lichen species were observed than at the other sites and this might be due to the impact of air pollution. The species richness at Road 600 was similar to that of the reference site, which might be explained by the improved air quality.

The climate crisis represents a serious threat to both people and nature and it will exacerbate existing inequalities, especially for women and girls who are most at risk yet have contributed least to the problem. Climate adaptation is critical to addressing the challenges of climate change, and it requires integrating a gender perspective to take into account the specific vulnerabilities faced by women and girls, as highlighted in the Paris Agreement. This study examines the implementation of gender perspectives in Swedish governmental climate change adaptation strategies. By applying a qualitative content analysis to 24 government agencies? action plans, the study investigates how gender equality is addressed in the context of climate change adaptation.