Corporal Punishment : A study about attitudes and opinions to corporal punishment and the connection to children’s rights in South Africa and Sweden

Corporal punishment is a worldwide problem. The purpose withthis thesis is to promote a constructive discussion about the problem andconnect this to children’s rights. This gives the possibility to start adiscussion about suggestions and measures to reduce the problem. Thetheory is that corporal punishment is used as a disciplinary method tochange behavior. Children’s rights is regulated by conventions and nationallaws. The method is to conduct an analysis with interpretations andcommentaries of the research materials from South Africa and Sweden.The conclusion is that those who are positive to corporal punishment thinksit is an efficient working method, and it is about children’s safety. Thosewho are negative have experienced that alternative methods works. Asuggestion is to involve children in the work with children’s rights andeducate them in human and children’s rights with focus on obligations andresponsibility.

The use of capital budgeting and cost of capital estimation methods in Swedish listed companies

In this paper Swedish listed companies’ use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.

What determines the use of capital budgeting methods? : Evidence from Swedish listed companies

Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.