The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

ABSTRACTThe purpose of this c-level essay shall try to illustrate how a good leader is formed. We have investigated what influences leadership style, personal characteristics or individual competence have when recruiting a new manager. This study has been carried out with comparative applications because we wanted to study the similarities and differences between the Unemployment Office, the Social Insurance Office and the Social Welfare Administration.We have used a qualitative method in interviews both with employers as well as the from the trade union representative?s perspective. Part of our results indicates that the trade union representatives and the employers are not always unanimous and do not request equivalent characteristics and knowledge at recruitment.

Syftet är att konstruera en handelsstrategi baserad på Contracts-For-Difference (CFD) för att utnyttja de möjliga samband som föreligger mellan oljepris och SEK/USD växlingskurs.Uppsatsen baseras på en induktiv ansats med kvantitativ metod. Slutsatser dras från utifrån de data som har bearbetats.Korrelationen mellan olja och valutan SEK/USD är starkt negativ. Funktionaliteten hos ?Moving Average? som indikator för trendskiften bedöms som relativt hög. Handelsstrategin som har konstruerats uppvisar positivt resultat efter fem års simulerad handel.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

January 1, 1999, a new sex purchase law was introduced in Sweden, Lag (1998: 408). The law implies that in a sex trade a crime is committed only by the consumer in the sex trade. The majority of consumers in prostitution are men and the suppliers are women. When prostitution is problematized it's usually from the woman's point of view and the perspective of the man is often overlooked. The new law has shed light on the consumer and made the male more visible in the public debate.

After the last European Union expansion the east European countries became members of the European Union. This meant that they would become apart of the Schengen agreement and that they would be able to travel, live and work anywhere in Europe. This came as a shock tothe Scandinavian trade unions that were worried that work migration would escalate, and that it would lead to social dumping, which would make the working conditions worse for the native workers. .The Swedish labour market is build up by the principal of negotiations. The evolution of the labour laws comes from the rules and regulations of collective agreements.The Lex Britannia principal was made to regulate the working conditions for guest workers in Sweden, by making it possible for trade unions to take industrial action against foreign companies to make them sign a Swedish collective agreement.Even though Swedish labour law includes an obligation to maintain industrial peace it is not valid for foreign companies.

The aim of this Master's thesis is to study how DIK (Documentation, Information and Culture), the major trade union for Swedish librarians, work with the status and professionalization of the occupation. The status is, as we see it, low and depending on several factors. They are among others: the knowledge base, how extended the research base is and the domination of women within the profession. These factors all work together to maintain the status and the prestige of the occupation at a low level. With the help and work of the trade union DIK the status can improve if the focus is right.

Studien fokuserar på problematiken kring redovisningskvaliteten i banksektorn. Banker somundersöks är verksamma och registrerade inom länderna Danmark, Finland, Norge ochSverige. Genom att korrelera posterna gross charge-offs och loan loss provisions i denfinansiella rapporten bekräftas redovisningskvalitet utifrån tre olika ägarstrukturer; privatägdbank, sparbank och statligt ägd bank. Datainsamlingen görs genom databasen Bankscope ochden forskningsmetod som används bygger på Altamuro och Beattys (2010) modell. Tidigareforskning är grunden till de hypoteser som studien bygger på.

Vi undersöker huruvida de två teorierna Pecking order och Trade-off gemensamt kan förklara utformning av kapitalstruktur och hur beslut gällande denna ser ut hos svenska börsnoterade företag. Vi menar att den aktuella kapitalstrukturen är en konsekvens av den historiska utvecklingen inom företag, där tidigare års finansiella över-/underskott leder till dagens kapitalstruktur och att asymmetrisk information och transaktionskostnader gör att intern finansiering är att föredra framför extern. Företag ser dock fördelar med viss skuldsättning, vilket bidrar till att företag sätter upp en målkapitalstruktur i början av aktuell period. Företags benägenhet att justera sin kapitalstruktur mot denna målkapitalstruktur varierar beroende på vilken situation företaget befinner sig i och olika anpassningshastigheter uppstår till följd av att vissa situationer föredras framför andra. Vi undersöker sambandet mellan målkapitalstruktur och finansiella över-/underskott och hur detta påverkar företags förändring i kapitalstruktur.

The purpose of our study is to find out if insiders in Sweden generate abnormal earnings through insider trades. We want to pinpoint the cause for abnormal earnings by dividing transactions after company market value, size of the trade and type of insider. A quantitative approach using the market model have been used. We have conducted an event study over two short term event windows. We conclude that insiders in Sweden generate positive abnormal earnings for sales and negative for purchases in our ?long? event window.

Background: It has been a common perception in the media in recent years that external shopping malls extinguish the trade in Swedish downtown areas. Factors that promote external shopping malls are that customers become more and more indolent and more people buy cars. Despite this fact, downtown areas have a great deal to offer when it comes to creating a pleasant atmosphere. Furthermore, customers are becoming more demanding and want something extra while doing their shopping. More and more shopkeepers therefore realize the importance of events as an instrument to offer experiences to the customers.Purpose: To investigate whether shopkeepers in downtown Linköping consider the external shopping mall in Tornby a competitor or not and, if so, in what ways the trade in the downtown area has been affected by Tornby.

The Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Directive of the EU, based upon the country-of-origin principle. In this thesis we will analyze whether the country-of-origin principle or the country-of-destination principle is best suited to capture the gains-of-trade that the common market hoards and improve welfare within the EU. We conclude that the country-of-origin principle is the more apt of the two, though it leads to some short-run costs such as structural unemployment. But these will be more than outweighed by the gains in aggregate welfare for the EU in the long run..

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.

Since Africa?s decolonization a number of foreign economic actors have begun toemerge in several African countries and they prove a vital role in many ways. China isone of the largest actor and they have a long history of political and economic ties withAfrica. China act primarily in Africa to meet their growing economy?s demand fornatural resources, and by providing aid and trade with development countries in Africathey get important natural resources like oil and iron ore in return.

Attacken den 11 september 2001 mot USA och World Trade Center blev händelsen som startade hela världens krig mot terrorism. I och med detta har flertalet terrornätverk dykt upp och terrorismen har lämnat få människor opåverkade.Detta arbete syftar till att analysera hur attacken på World Trade Center påverkade händelseförloppet i USA och den militära insatsen. Genom att använda John Wardens teori om luftrumskontroll kommer en jämförande studie mellan hur luftstridskrafterna användes under konflikten i Kosovo år 1999 och under den i Afghanistan för att förklara likheter och skillnader.Studien utgår från en kvalitativ dataanalys av rapporter skrivna i direkt närhet till respektive konflikt.Undersökningens resultat visar på ett väl organiserat och standardiserat sätt att utföra luftstrid på. En tydlighet i taktiken där fokus genomgående, i respektive konflikt, läggs på samma sorts mål. Men även tydliga skillnader mellan konflikterna går att särskåda men det påpekas dock att en direkt kausalitet mellan dessa skillnader och attacken är svår att peka ut.Slutligen förs en diskussion kring hur attacken kan ha påverkat den insats som gjordes i Afghanistan genom en jämförelse mellan båda konflikterna.