The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

The aim of the study was to test whether or not menstruating women?s levels of haemoglobin changed after three weeks consumption of Blutsaft. Previous studies on nutrition supplements including iron have shown increased haemoglobin levels. On Blutsaft, however, there are no studies carried out and published. The participants in this pilot study were menstruating women, with haemoglobin levels between 105 and 125 g/l at the initial part of the study.

Many wood living insects are considered threatened by modern forestry due to the reduction in amount of dead wood. During the last decade various methods have been used to enhance the quantity of dead wood in managed forests. However little is known how and if these methods are aiding saproxylic insects. The threatened tenebrionid beetle, Upis ceramboides, is already extinct in southern Sweden. It develops in white rotted dead birch (Betula spp) and requires sun-exposed sites.

The purpose of this paper was to study the various organisations that work with drug abusing homeless people in Lund. We have tried to compare the possibilities they have to change the way the homeless people look at themselves. The organisations that we have studied are Aluma, Diakonicentralen, the shelter Piletorp and the social welfare office.The methods used to collect data were interviews with professionals and homeless people as well as reading literature. We have used Ted Goldberg's (docent in social work at the university in Stockholm) theory. He writes that you have to be a significant other to persons with deviant behaviour to be able to help them become a part of the society and to change the way they look at themselves.

Phosphorus is the single most potent contributor to eutrophication of freshwater and has also been shown to contribute to the toxic algae blooms in the Baltic sea. The dynamics and paths of losses of phosphorus from arable lands are not fully understood. It is known that phosphorus can be lost directly from plant material to water. In studies where plant material has been subjected to several freeze-thaw cycles, large amounts of phosphorus have been lost. Most studies have been conducted under field conditions, with many factors effecting the measured losses of phosphorus, such as weather and type of soil. This study was performed in a controlled environment without the presence of soil. Instead of soil, small glass beads were mixed with the plant materials in vessels, to make possible homogeneous leaching with water through the mixture of glass beads and plant materials. In this study, clover, ryegrass and dry straw were cut to pieces, approximately 2 cm long.

The dog has played an important and significant role for mankind throughout history. It's no coincidence that they are known as "Man's best friend". Traditional tasks that the dog has performed include hunting, herding and guarding. In modern times its role has adapted to perform complex tasks in a great number of new areas which many people are not aware of or thinking about. My aim with this report is to attempt to chart as many different ways of using dogs as possible, in order to make society conscious of the great benefits the dog can offer society. .

The primary goal of this study was to investigate how the radial growth of retained trees responds after thinning-from-above. The National Board of Forestry which initiated this study, was interested in whether there were differences in the growth-response between the tree species Scots pine (Pinus sylvestris L.) and Norway spruce (Picea abies (L.) Karst.). Another question of issue was if there were differences in the growth response between trees of different sizes. It is within the framework of the National Board of Forestry?s, Continuous Forests Project that these urgent questions are to be answered.

Social phobia is a fear which limits a person's capabilities in daily situations. The fear can be so strong that a person can distance themselves from all social situations, for example education, marriage, sports activities etc. The purpose of this study is to discover whether there are any correlations between social fear and choice of educational program, between social fear and sex, and between social fear and Internet use. Questionnaires were administered to 80 upper secondary pupils. Each questionnaire answer was assigned a certain score, which was then coded in SPSS, the highest scores corresponding to highest degrees of shyness.

Two post milkning teat dips (PMTD´s) were compared in an automatic milking system at Kungsängen Research Farm, owned by SLU (Swedish University of Agriculture) in Uppsala. In the experiment an evaluation system was used where teat condition regarding skin and teat ends was graded according to a scale where 1 was the best score and 5 the worst. The evaluation period was almost six months in total devided into four minor experimental periods. The technician scoring the teats did not know which PMTD that was currently used. Statistical analysis showed a significant difference between the two PMTD´s regarding teat skin condition, but not regarding teat ends.

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Asthma is the most common chronic illness in children. Re-admissions to hospital are common and asthma has a significant impact on children and their families. The purpose of this study was to describe the outcome of the nurses? information and education handed to the family. The result of this literature study was based on 14 scientific articles which evaluated the families? knowledge and the illness? impact on daily life after different ways of asthma information and education.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

Due to a globalised world business travel is flourishing. This paper examines how middle level executives, travelling a lot in their work at a multi-national company, feel about their travel. It looks for links between business travel and work satisfaction among them. A short presentation of the patterns of business travel and relevant motivational and stress theories is given. Data for the paper is collected using a survey (78 participants) and interviews.