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The debt equity bias refers to the discrimination between debt and equity finance. This discrimination is problematic since it distorts companies’ decisions and increases systemic risk. The European Commission has recommended Sweden to eliminate or reduce the bias and the Swedish Ministry of Finance has gathered a committee to investigate possible solutions. Sørensen (2010) suggested that Sweden w
The main goal of this thesis is to investigate the properties and prospects of the new digital currency, Bitcoin. How is it structured and is there a possibility of it having a substantial impact on the financial sector or today’s monetary systems? Through macroeconomic theory, financial models and academic writing we will explain the fundamentals of money, how the Bitcoin network functions and in
The purpose of this paper was to uncover the underlying meanings of coffee consumption and the roles these meanings play in people’s everyday lives, thus contributing to the literature of consumer behaviour. A qualitative study method has been carried out, using an hermeneutic approach in order to uncover the study subjects’ perceptions of reality. Through an abductive approach experts within the
Sammanfattning Vad: Kandidatuppsats, Logistics Service Management, Lunds Universitet, VT 2014 Författare: Anton Berggren och Malin Windrup Titel: Vi litar på varandra… Eller? Handledare: Gustaf Kastberg Syfte: Syftet med uppsatsen är att bidra med förståelse och generera kunskap om hur olika faktorer påverkar förtroendet i en VMI-relation. Vi gör detta genom att studera aktörernas förhållning
This is a bachelor thesis using qualitative methods to investigate people in insecure socio- economic situations. The purpose of this thesis is to, in an explorative way, investigate, both theoretically and empirically, what people in insecure socio-economic situations have in common, in what ways they differ from each other, and where they can be placed in a class structure. For this purpose, 6 p
År 2007 genomfördes flera omfattande reformer av den svenska arbetslöshetsförsäkringen. Med ett stort datamaterial över alla ersättningstagare i Sverige gör jag först en deskriptiv analys av de generella förändringarna mellan år 2006-2012 och av vilka förändringar som skulle kunna bero på 2007 års reformer. Sedan gör jag en kausal analys där jag med hjälp av en OLS-estimering med Difference-in-DifIn the year of 2007 several comprehensive reforms of the Swedish unemployment insurance system were implemented. With a large dataset covering every unemployed benefit recipient in Sweden I do, firstly, a descriptive analysis of the general trends between 2006 and 2012, secondly, I do a causal analysis using an OLS-estimation with a Difference-in-Difference design to examine if the lowering of the
Authors: Aleksandra Nikolic & Rosil Al-Janabi Title: From romance to abuse of power. A qualitative study of voluntary work with women who are exposed to domestic violence, from a social constructionist perspective with focus on gender. Supervisor: Anders Östnäs The aim of this study was to try and create an understanding on how voluntary organization work with and reaches out to women who ar
Factoring has become more and more important for businesses during the recent years. However, for VAT purposes the treatment of factoring remains unclear. Factoring is not mentioned in the VAT Directive but connected to the term ‘debt collection’ in Article 132 (1) (d) of the VAT Directive which will be described in the thesis. The first issue is to analyse the characteristics of factoring servic
The study investigates how information and communication technologies (ICTs) can contribute to sustainable mobility in Tórshavn, the capital of the Faroe Islands. Journeys with the purposes of work, shopping and leisure are investigated and analysed in terms of sustainable mobility. Data has been collected through a survey of residents in four neighbourhoods and interviews with respectively people
The goal of this study was to find correlations that could be relevant concerning the attitude towards steroid use amongst secondary school students. The study was conducted at a secondary school in Helsingborg with a fairly small population of 80 students divided in two classes. A quantitative method, in the form of a survey study, was used in order to acquire results. The survey contained questi
Ubiquitous empirical evidence suggests that economic agents strive towards but often fail to maximize utility. Yet there is no consensus on how to best model deviations from optimal behaviour. This paper reviews and analyses the foundation of the utility maximization model and proposes a more general framework that is consistent with – but also allows for deviations from – utility maximization. Th
Övergripande syfte med föreliggande studie var att undersöka hur en talares röstkvalitet påverkar språkförståelsen hos barn i åldern åtta år samt vilken roll barnets kognitiva förmågor spelar för språkförståelsen vid varierande röstvillkor. Det saknas idag svenska studier om i vilken utsträckning en talares röstkvalitet påverkar barns förståelse och lärande. Inte heller har man tidigare studerat h
Today there are limited theories that consider the research subject relationship creation as a contributing factor to a company’s brand loyalty within an organizational marketing context. The purpose of this thesis is to contribute with knowledge about organizational relationship creation between distributors and retailers, and how these relationships are constructed through communication efforts.
Det råder en hög konkurrens inom reseindustrin, både mellan resebyråer men också genom den bokning som sker på internet, det blir därmed avgörande att skapa konkurrensfördelar genom kundrelationer. Frontpersonal måste alltid leverera god service samtidigt som det ständigt efterfrågas ett högre tempo och ökad försäljning. Då forskning visar att dessa två komponenter inte går att kombinera då den en
Titel: Investmentbolag – En underskattad strategi? Författare: Georgios Papavramidis och Kevin Zachrisson Bakgrund: Fonder är idag ett populärt placeringsalternativ och ungefär 76 procent av svenska folket placerar sina sparpengar i fonder. Fonder har dock fått utstå en del kritik för att de inte genererar en avkastning över marknaden samtidigt som de tar ut höga avgifter. Ett alternativ, som
Sponsring är en viktig inkomst för föreningar och evenemang samtidigt som sponsring är en form utav marknadsföringsverktyg för företagen. Denna kostnad vill då företagen dra av eftersom att det utgör ett omkostnadsbelopp. Detta gäller dock endast om företaget erhållit en motprestation. Lagstiftningen kring avdragsrätten för sponsring är generell och just sponsring är inte specificerat i lagstiftni
Den svenska psykiatrins avinstitutionalisering innefattade visionen att stärka patienters autonomi. I klinisk vardag manifesteras detta bland annat genom en ökad förväntan på att patienter ska fatta aktiva beslut om den egna vården. Föreliggande enkätstudie syftade till att undersöka självskattad grad av autonomi bland patienter inom öppenvårdspsykiatrin i Skåne (n = 63). Vidare undersöktes sambanThe deinstitutionalization of Swedish psychiatry included a vision to strengthen patients’ autonomy. In clinical practice, this is manifested through increased expectations on patients to make active decisions about their own care. This study aimed to examine self-rated autonomy among psychiatric outpatients in Skåne (n = 63). Furthermore, the association between autonomy and functional impairment
There is a shortage of nurses in Sweden, especially specialist nurses. The magnitude of the problem is expected to increase in the near and distant future due to retiring nurses and an expected increase in the demand for health services due to an ageing population in Sweden. In this thesis it is examined whether the shortage of specialist nurses can be explained by the current economic incentives
Idag skapas stora mängder innehåll inom organisationer och detta är något som kräver hantering. Utifrån det behovet har Content Management Systems (CMS) framkommit, som har som huvudsyfte att stödja och underlätta innehållshanteringen. Då implementering av ett CMS är ett relativt omfattande projekt, vill vi undersöka vad som leder till att organisationer lyckas med ett sådant projekt. Syftet är så
Sexual violence and rape are major social problems in today’s society, the inequality between men and women is maintained by this violence. Our purpose with this thesis was to investigate how female rape victims are portrayed and created by the media. We focused on two different rape cases. Our study was based on following questions: • How is the image of female rape victims constructed in the me
