In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

The park at Svaneholm is a place, the history of which is very little known today and the needfor better knowledge has been the cause of this investigation. The essay is primarily limited tothe time from late 17th century up to the end of the 18th century and takes stand on profoundinvestigations in accessible map-and archive material. The results presented show a manorhill, which during the course of a hundred years was subject to several changes and in bigparts consisted in other than park/garden.Burman related to the manor hill containing a cowshed, a large dam and a parterre garden isix quarters and it is plausible to think, that this establishment generally was built as producedon the plate.In the 18th century the construction is being changed, they go on building at the cowshed andin 1707 there are totally 268 livestock on the farm. In 1723 the garden is represented in amuch bigger scale than on the plate from the 1680:s, but it is not possible to tell, whether it isnew or not.Parts of the parterre garden is remaining during the whole of the 18th century, for the leastuntil it is being squared, but on two of the squares there was built a riding-groundMoreover the cowshed burnt down and was only partially reconstructed.The image given by the archive material is at the same time variegated. The inventory list ongarden tools from 1726 gives an image of gardening more directed to growing and pathshuffling, while the possibilities of keeping the parterres were fewer (e.g.

AbstractThis report was undertaken at the request of the Management and maintenancedepartment of Swedish National Road Authority (Vägverket Region Sydöst) inJönköping.In 1992, the management and maintenance of Swedish roads were laid out onexternal contractors. When putting out a tender for the work, the foundation isfrom a national set of rules which are in constant change. This report is limited towinter road upkeep.The trend in the invitation for tenders is that it is moving from the moreconventional executional demands towards the less controlling demands. Thedownside of functional, less controlling demands is that it is difficult to articulatehow to measure them. The order authority therefore has to find ways to makesure to get what has been paid for.In connection to the invitation for tender of winter road upkeep for 2005, the newset of rules, ATB Vinter 2003 was deployed.The main purpose of this thesis is to see which the big changes in the set of rulesare and how these changes affect the organisation and activities of the contractor.It is also studied how the changes in execution is perceived by road users and howit affects the possibilities of the contractor to come as a newcomer to a new areaof administration.Interviews and examination of sets of rules has led to a list of a number ofchanges that the contractors feel affect their work in any sense.Views from road users that have come in to the order authority have beenscrutinized to see how they have experienced the change.

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

Magdalena Rudenschöld (born 1766, died 1823) was a woman in Swedish history, who lived a turbulent life. As a young woman she was employed at the Swedish court and got to know the king of that time, Gustaf III, and she became the mistress of one of his closest deputies, Gustaf Mauritz Armfelt. After the killing of Gustaf III, a temporary government was formed. This was a regency that was put there on behalf of Prince Gustaf Adolf, since he was not yet of age to run the country. The commission to conduct this temporary government was given to Duke Carl, who was the dead king?s brother.King Gustavus III?s former employees and Officers were after the king?s death, opposed by the temporary government, and they were moved to other assignations.

Adjustment to acquired hearing loss can be understood as a process of learning and change where the point of departure is the subjective apppraisal of a person?s hearing loss in a social and cultural context. The aim of the study was to describe women?s thoughts, emotions and actions prior to audiological rehabilitation, since these are considered important for the ongoing process of adjustment and for the planning of rehabilitation. A phenomenographical approach was used in order to describe the variation in the women?s attitudes before attending rehabilitation.

The authors have during the spring semester 2011 studied the subject destination development during a political crisis, focusing on Tunisia. At the beginning of 2011 the country was in an uncertain political situation when the revolution of the Tunisian people occurred. This created massive demonstrations on the streets, and resulted in the current government's resignation. More effects of the revolution has been seen in a drastic decline of inbound tourists in the country, which in turn affected the country's population and economy. From this point on Tunisia as a destination needs to recover to once again become attractive to tourists.

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

This thesis is based on design theory about how to build an application for the mobile platform, a scientific analysis and an application for grocery shopping and meal planning. The thesis also contains a valuation of the research and of the application. The valuation of the application was done by a usability test and an analysis of the results of the test.The application of the thesis has an easy navigation system, which is time saving and simple to use. Finding recipes with the associated ingredients is a quick fix. The search function can be used for searching freely after recipes as well as for separate ingredients. That makes it possible for the user to create own recipes from available ingredients.

The purpose of this master thesis is to examine different factors that may influence the librarian in the selection of popular music. The study is conducted through a qualitative method, influenced by grounded theory. The results are based on patterns drawn from both interviews with six libraries and from literature. The literature review concerns foremost cultural politics, music aesthetics, the sphere of popular music in Sweden today and the impact of commercialism. Also the purposes of popular music in a library, aspects of values of popular music and assortment policies are being discussed.

The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.

Title: A Business Perspective on Reducing the Climate Impact from Tetra Paks Transportations of Goods. Authors: Pär BerglundSebastian Lyngström Supervisors: Lars J Nilsson, Environmental and Energy Systems, Lund UniversityNils Månsson, Department of Business Administration, Lund University Problem Analysis: Increased awareness concerning climate change will put pressure on companies to reduce their climate impact. Problems arise when trying to reduce the impact from transportations due to companies? limited control on forwarding agents and difficulties measuring the emissions. Purpose: From a business perspective, this report will enable a reduction of the climate impact that arises from Tetra Paks transportation of goods.

This study is about trust for public institutions and what the foundation is that builds this confidence. For this study I have used three dependent variables to define different aspects of public institutions. These are trust in the legal system, trust in political parties and state of health services nowadays.  The method that is used in the study is based on a comparative study between two countries, Sweden and Portugal.  The actual result is made up by comparing means and regressions by using 13 independent variables. Many of the independent variables that has been used is deriving from institutional theories of Putnam and Rothstein These theories points out the importance of strong traditions of civic engagement and that the success of the trust of the institutions depends in large part on the horizontal bonds that make up social capital.

In system development it is today increasingly common to use a model-based system development method. These methods that are suited for Agile work with simple and quick updates and implementations of new applications in systems conform to the requirements that are becoming more important today, namely more flexible and less expensive system that still maintain high quality and safety.A company that has been working with this type of system development method for a long time is Genicore AB, which also has developed their own tools and model language in order to better model the information management systems in complex and abstract operations. Genicore AB is trying to spread their method other developers and have therefore taken the initiative to start this study. The method is evaluated and tested by two students with relatively little experience in model-based systems engineering in order to gain a new perspective on how the method functions. The method has been applied to an educational activity in order to test it in a new domain, and this led us to our research question;?What criteria are of particular relevance in the implementation of a MBSD method on on complex businesses??Through literature reviews and interviews, we formed an idea of how model-based system development works from a theoretical perspective, and then continued to the case study conducted on the educational activities at the faculty of IT at University of Gothenburg.