Companies that are facing the global market are put in to new challenges in order to streamline its business. One industry that has realized that changes are necessary is the construction industry, it is an industry witch is far behind the development of introducing information technology-tools systems in there business. It has shown there is a relation between high IT usage and high productivity, which is one of the reasons to why companies in the construction industry should purchase a business system especially for procurement. However, companies that have purchased a business system are facing difficulties in having their employees using it for its purpose. People react differently to changes and that?s why variations in quantities exist for usage of information technology-tools.

Arms trade is a multi-faced issue, it can increase the state's economic revenue; however also endanger the human security. The European Union's member state United Kingdom is one of the five largest arms traders in the world. The EU promotes human security in its work, especially in the union's development policies. These circumstances address the main question of the study: is there a contradiction between the UK's arms trade and the EU development policies. The objective of this study is to research the stately weapon use in three of the UK's trading partners, and how it could affect the EU development policies.

Syftet med uppsatsen är att undersöka hur omsättning och rörelseresultat har samband med företagets kapitalstruktur. Resultaten jämförs med befintlig teori för att verifiera de teoretiska ansatserna. Regressionsanalys av tidsserier för 32 svenska börsnoterade företag med mer än 20 miljarder svenska kronor i omsättning 2010 har använts vid den här undersökningen. Data från åren 2004 till 2010 till varje företag är tagen från databasen ?Affärsdata? och undersöks genom regressionsanalys. Först undersöks varje år och företag för sig.

Skuldsättningsgraden ökar värdet på ett företags aktier genom skatteskölden, samtidigt som den ökar sannolikheten för finansiella problem och dess kostnader. För att uppnå en optimal kapitalstruktur måste skatteskölden balanseras mot de potentiella kostnaderna för finansiella problem. Det finns ingen matematiskt formel som förklarar hur denna optimering bör ske, det finns dock fyra viktiga faktorer som ledningen på ett företag bör ta hänsyn till när de bestämmer skuldsättningsgraden ?företagets lönsamhet, storlek, tillgångsstruktur och affärsrisk.Syftet med denna studie är att testa vilka oberoende variabler som påverkar skuldsättningsgraden hos de största svenska börsnoterade företagen och genom detta kunna dra slutsatser om huruvida de tillämpar en optimal kapitalstruktur enligt Trade off teorin.Korrelation-samt den multipla regressionsanalysen visar att det inte finns något samband mellan skuldsättningsgraden och de oberoende variablerna. Vi kan därmed dra slutsatsen att företagen i populationen inte har en optimal kapitalstruktur..

This is a study of the trade union journal for female blue collar women in Sweden, Arbetets Kvinnor, between 1927 and 1931. The purpose is to examine how a female trade union activist's constructs collective identity by those notions of social class, sex, and moral values that are articulated in the journal. The main theoretical basis is Alberto Melucci's analysis where he argues that a collective identity in social movements is made in an interaction between individuals, where the action possibilities and limits are defined. Another purpose is how the female blue collar worker's resistance and/or adaption to the male hegemonic trade union and the bourgeoisie hegemonic society are presented. The essay shows how the collective identity is made of both historical and contemporary images of the working class women as workers and trade union activists.

Abstract This essay discusses whether or not the technical assistance given by The WTO will effect the reduction of poverty in LDCs. The liberalization of trade is considered to be one of the main forces behind economic growth and the reduction of poverty. Can trade reduce poverty?The WTO formed The Integrated Framework pro to the Doha Round in 2001 to assist the LDCs in aiding them implement the WTO's framework. Has this implementation been effective?The WTO also created The EPRP program to the Doha Round in order to create poverty reducing projects amongst developing countries.

During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.

The focus of this essay is on a political party that was founded in Sweden in 1904. Today, we known it as Moderata Samlingspartiet. Historically, this party has transitioned through multiple phases which have included a change of name and also a change of substance in the area of trade policy. The party that was cheering globalisation at the 2006 congress had its roots in protectionism and had been founded as a strict protectionist organisation. The question raised here is what has caused this dramatic change in the trade politic?In addressing this important question, I have used both organization and party strategy theories to identify the main underlying reasons.

Noterade bolag som står inför investeringar behöver besluta om vilken finansiering som skall väljas. Finansiering genom eget kapital, skulder eller en blandning av dessa utgör ett viktigt val för ett företag. Ett bra beslut kan medföra en lägre kapitalkostnad, en bättre ägarstruktur och mindre risker vilket i sin tur medför en högre trovärdighet och lägre räntor. Å andra sidan kan ett sämre beslut medföra att företaget betalar ett högre pris för sina skulder, samt att företagets fortlevnad och trovärdighet ifrågasätts. Studien har avgränsats till tio bolag i Sverige sett till bolagsvärde, exkluderat banker och finansinstitut.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

AbstractDuring the year 2005, a more and newer models of trade as shopping malls has been established in Värmland. Trough media (Wermlands the newspaper, Tvärsnytt) we have been able to follow the development of trade establishments as happened in the county, for example the establishment of Olav Thons Shopping center in Töcksfors. The aim and issues as then arisen in this study is part's why economic activities as shopping center increases precisely in Värmland, part's factors that governs the premise ice ring of a shopping center, were Töcksfors shopping center is functioned as an example, part's if shopping centers is a part of Värmland's new tourist activity? Through depth interviews with the region manager Urban Svanberg on Swedish business communities, the centre manager Helene Rödseth on Töcksfors shopping centre and the county tourist manager Monica Karlsson on Värmland's tourist council, some cultural geographic premise ice teories has been showed. For example this study has shown that trade in Värmland has been given birth to new trades in the county..

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

Syfte: Syftet med uppsatsen är att jämföra och analysera valet av finansieringsform och påverkande faktorer av kapitalstruktur inom respektive bransch. Vidare kommer detta att ställas och beprövas mot de teoretiska modellerna.Metod: Uppsatsen utgår från en kvantitativ ansats. Internetenkätundersökningar inom respektive bransch samt en räkenskapsanalys utifrån årsredovisningar.Teoretiskt perspektiv: Teorin ger en ingående kunskap om MM: s proposition I och II, samt teorierna trade-off och pecking order. Vidare behandlas en del relevanta begrepp.Empiri och analys: Sammanställning av information ur enkätundersökningar och årsredovisningar. Vidare har empirin analyserats och kopplats till teorierna.Slutsatser: Pecking order teorin stämmer bra in som tillämpning på finansieringsform för tjänstebranschen, dock inte på fastighetsbranschen.

Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997. The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.