Ett företags kapitalstruktur har varit ett hett diskussionsämne de senaste 50 åren. Det forskars kontinuerligt än idag gällande företagets skuldsättningsgrad och det existerar ett stort omfång av erkända förklarande teorier. En intressant fråga är varför forskarna inte har hittat en teori som förklarar alla delar av företagets val av kapitalstruktur. Uppsatsen har två viktiga syften för att möjligtvis illustrera ett nytt perspektiv av kapitalstruktursvalet. Syftet utgår ifrån att undersöka om kapitalstrukturen är rätt definierad för att kunna förklaras eftersom det är skuldsättningsgraden som utgör den originella definitionen.

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Strategier påverkar hur företagens kapitalstruktur ser ut, dessa används för en effektiv fördelning av företagets resurser så att de uppsatta målen ska kunna nås. Strategin kan sträcka sig över olika tidsintervall, de kan vara generella och övergripande men också väldigt specifika för vissa aktiviteter. Strategin bygger på yttre omständigheter och hur företagets önskade position ser ut inför framtiden. Ett företags strategi är nödvändig för alla beslut som tas inom företaget. De flesta företag vill växa, därför kan även tillväxtstrategier vara viktiga för företag att ta i beaktande för att få en stabil och planerad tillväxt.

Problem: Konsumtionsforskningen har gått ifrån fokusering på människans fysiologiska behov och synen på människan som en enskild individ till fokus på de psykologiska och sociala behoven där människan sätts in i ett socialt sammanhang. Vilka föreställningar har studenter vid Service Management programmet, Campus Helsingborg, Lunds Universitet, om konsumtion? Hur kan dessa föreställningar relateras till befintliga forskningsperspektiv?Syfte: Uppsatsens syfte är att undersöka de föreställningar som Service Management studenter har om konsumtion.Metod: För att undersöka de föreställningar som studenter har kring konsumtion genomfördes gruppdiskussioner. Materialet som samlades in analyserades med utgångspunkt i en modell av Per Østergaard och Christian Jantzen. Modellen utgörs av fyra olika perspektiv inom konsumtionsforskning; köpbeteende, konsumentbeteende, konsumentforskning och konsumtionsstudier.Slutsatser: I beskrivningen av studenternas föreställningar om konsumtion går det inte att utesluta något av modellens olika perspektiv.

Title: Theory and Practice: A study of Swedish Research on the Internationalization in Swedish Business and its Relevance to Practice´s, according to The Camber of Commers, Swedish Trade Council and researchers.Main issue: Within marketing science, there is an general ongoing discussion about the gap between researchers and practitioners, this leads to the thesis main issue on whether the Swedish marketing research conducted in the internationalization of Swedish companies, is relevant to practitioners and provides essential tools for practitioners to applicable in real business situations.Purpose: The purpose is to answer the problems of theory and practice, what it looks like and what the underlying factors and impact difference between internationalization theory and practice are.Method: The thesis has a qualitative methodology mainly based on theory, as well as empirical findings from researchers and organizations working with Swedish company's internationalization.Results: The result shows that there is a difference between theory and practice and that there are several factors underpinning this. Theories primary purpose is not to be practical but to explore an unanswered need to create an understanding to the researcher?s audience, which is other researchers, thereby are theories based on knowledge not demands from the practitioners. The result also shows that the internationalization theories can be applied in practice´s reality on the internationalization of companies. Research degree of generality has a sense of reality given by the empirical studies which therefore reflects the reality of the theory which gives theory a content of truth.Conclusion: The gap that exists between theory and practice has both positive and negative effects.

The agriculture of today is getting larger and larger and it demands more efficient machines to handle these larger units. But all farmers don?t have the opportunities or don?t want to expand. What should they do if they want to remain on the farm? An alternative is to start a farm shop.

The aim with this paper is to elucidate the current situation of the Swedish glulam market. This thesis paper will also consider prospects for the future and analyse the relationship between customer and producer and what makes a specific supplier attractive to their customer. The companies that are included in the paper are: Martinsons Group AB, Moelven Töreboda AB and Setra Group AB, Långshyttan. These three companies are the members of the organi¬sation Svenskt Limträ AB and produce the largest part of glulam in Sweden. Together they produce 140 000 ? 150 000 m3 a year. The study is based on interviews with all three producers and a customer survey, where I have interviewed five customer to each producer.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

An increasing number of automotive supplier companies are investing in Central and Eastern Europe (CEE) in order to gain cost advantages. This has happened in a rapid pace since many of these countries did not have any foreign direct investments (FDI) at the turn of the century. The problem now is for how long these countries will be able to maintain the low costs. One purpose was to create a model of country advantages for automotive supplier companies when relocating further production to CEE. This dissertation was written in cooperation with the Trelleborg Group.

The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.

Ullberg, Örjan (2009). Fackprovets vara eller icke vara. Fackprovets betydelse för eleven, näringslivet och skolan inom gymnasieskolans hotell- och restaurangprogram. (The occupational tests to be or not to be. The occupational tests significance for the student, the trade and school within the hotel and catering upper secondary school).

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this growth which has led to a cumulative of the consumer market.

Live exports of animals began during the late 19th century and are nowadays a valuable alternative to the slaughter industry in Australia. About four million sheep and half a million to one million cattle are exported annually from Australia to the Middle East and Southeast Asia. Most of these animals are exported for slaughter, but some cattle are exported with the purpose of breeding. One factor that has been the driving force for the live export industry is that countries through tariffs and other barriers have favored the import of live animals rather than the import of meat.The export means that animals with a great cognitive ability are exposed to a long chain of production from the farm to the market and there are many factors that can affect the welfare of the animals in a negative way. Some of the most serious are high temperatures and a high stocking density, although seasickness, noises and handling can also have a negative impact on the welfare of animals.

A plant's defensive ability against herbivore attack can be influenced by many different factors, one of them being domestication. During human selection to improve the yield of plants, the resistance against herbivore attack can have been lowered, due to a trade-off for use of resources between these traits in the plants. In this thesis I investigated the effect of domestication on resistance against herbivorous insects in cotton plants. I used different varieties and species of wild and domesticated cotton in three different experiments. A feeding assay was conducted, the mortality, development time and pupal weight of larvae of the Egyptian cotton leaf worm Spodoptera littoralis was studied. In a second experiment the preference of the root-feeding beetle Agriotes spp.