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.

Idrottsämnet och ämnessamverkan : Idrottslärares attityder och förutsättningar till ämnessamverkan

Our interest about interdisciplinary teaching has grown during our time at Högskolan Dalarna and especially during the subject physical education. It became clear that people learn in different ways. The theoretical education in school benefits the visual and auditory strong learners but the kinesthetic strong learners find it more difficult to absorb the information. We argue that integrating subjects is a good way to mix theory and practice and thus gives more students an opportunity to learn the content of the subject. The intention of this examination paper is to investigate the relationship between the attitudes of the teachers regarding interdisciplinary teaching, the practical restrains, possibilities and the presence of interdisciplinary teaching at three different schools. Semi-structured interviews with six physical educators and three principals have been performed. An ad-hoc method has been used, with categorizing (teachers), and narrative (principals). Teachers and principal’s definitions of, the pros and cons for, and the actual presence of interdisciplinary teaching have been investigated. The main results of our studies are: 1) That teachers and principals define interdisciplinary teaching as thematic work. 2) Teachers experience lack of time for collective planning due to others duties. 3) Teachers and principals understanding of physical education makes it difficult to integrate physical education with other subjects. Some of the conclusions from this study are that interdisciplinary teaching must be voluntary. Conditions to practice interdisciplinary teaching must be sufficient, e.g regarding collective planning time. An increased presence of interdisciplinary teaching that includes physical education requires a new understanding of physical education.

Game Audio in Audio Games : Towards a Theory on the Roles and Functions of Sound in Audio Games

For the past few decades, researchers have increased our understanding of how sound functions within various audio–visual media formats. With a different focus in mind, this study aims to identify the roles and functions of sound in relation to the game form Audio Games, in order to explore the potential of sound when acting as an autonomous narrative form. Because this is still a relatively unexplored research field, the main purpose of this study is to help establish a theoretical ground and stimulate further research within the field of audio games. By adopting an interdisciplinary approach to the topic, this research relies on theoretical studies, examinations of audio games and contact with the audio game community. In order to reveal the roles of sound, the gathered data is analyzed according to both a contextual and a functional perspective. The research shows that a distinction between the terms ‘function’ and ‘role’ is important when analyzing sound in digital games. The analysis therefore results in the identification of two analytical levels that help define the functions and roles of an entity within a social context, named the Functional and the Interfunctional levels. In addition to successfully identifying three main roles of sound within audio games—each describing the relationship between sound and the entities game system, player and virtual environment—many other issues are also addressed. Consequently, and in accordance with its purpose, this study provides a broad foundation for further research of sound in both audio games and video games.

Sjuksköterskestudenters skattade upplevelser av lärandemiljön före och efter inrättandet av Kompetenscentrum

Bakgrund: Under senare år har allt fler kliniska träningscentra för färdighetsträning etablerats för att möjliggöra en trygg och säker lärandemiljö med simuleringsmöjligheter för studerande och personal. Klinisk färdighetsträning är en viktig del i sjuksköterskeutbildningen vid Högskolan Dalarna (HDa) där lärandemiljön på Kompetenscentrum (KC) kan bidra till en förbättring av lärandemiljön i den kliniska färdighetsutbildningen. Syfte: Syftet med denna studie var att undersöka sjuksköterskestudenters upplevelser via skattning av lärandemiljön för klinisk färdighetsutbildning före och efter inrättandet av Kompetenscentrum. Metod: Studien genomfördes som en enkätundersökning med kvasiexperimentell design. Enkätens baserades på Saarikoski och Leino-Kilpis mätinstrument CLES där frågeställningar om lärandemiljön modifierades med hjälp av Delphimetoden utifrån de tre olika dimensionerna: utbildningsmiljö, relation och lärarens roll. Mätningen före inrättandet genomfördes under hösten 2010 och mätningen efter inrättandet genomfördes hösten 2011. Totalt ingick 266 sjuksköterskestudenter i studien varav 198 (74 %) besvarade enkäten. Resultat: Sjuksköterskestudenter skattade upplevelsen av lärandemiljön mer positiv efter inrättandet av Kompetenscentrum där resultatet visar en signifikant högre skattning i 8 de av de 16 frågorna. Sjuksköterskestudenterna skattade att de upplever att utbildningsmiljön är mer verklighetstrogen, de är mer nöjda med färdighetsträningen samt att den inspirerar dem till att arbeta som sjuksköterska. Att relationen mellan dem och läraren bygger på respekt och att det är en mer positiv atmosfären under färdighetsträningen. Däremot påvisades ingen signifikant skillnad i studenternas upplevelse av den kliniska lärarens roll. Slutsats: Det är uppenbart att lärandemiljö har betydelse för sjuksköterskestudentens integration av såväl teoretiska som praktiska kunskaper vilket medför att färdigheterna förbättras och ger en bra grund för arbetet som sjuksköterska. Strategier bör vidtas för att vidmakthålla och utveckla lärandemiljön på KC samt fokusera ytterligare på integrering av teori och praktik.

Machine translation and the disruption of foreign language learning activities

This study examines the question of how language teachers in a highly technology-friendly university environment view machine translation and the implications that this has for the personal learning environments of students. It brings an activity-theory perspective to the question, examining the ways that the introduction of new tools can disrupt the relationship between different elements in an activity system. This perspective opens up for an investigation of the ways that new tools have the potential to fundamentally alter traditional learning activities. In questionnaires and group discussions, respondents showed general agreement that although use of machine translation by students could be considered cheating, students are bound to use it anyway, and suggested that teachers focus on the kinds of skills students would need when using machine translation and design assignments and exams to practice and assess these skills. The results of the empirical study are used to reflect upon questions of what the roles of teachers and students are in a context where many of the skills that a person needs to be able to interact in a foreign language increasingly can be outsourced to laptops and smartphones.