Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

In this essay I have looked more closely at different means of grinding wood prior to the mass production and total dominance of the sandpaper in recent times as there is virtually no information to be found about this. I have also done a few replicas of how early sandpapers might have looked and as a part of creating these replicas I have also tested diffrent types of early glues. The conclusion of it all is that all the alternative grinding materials tested workd virtually as well as modern sandpaper, with some reservations. And the replicas, although rough, worked mostly well despite being constructed with simplicity in mind. This indicates that an artisan could easily construct sandpapers if he so wished..

The Internet protocol of today has been used for over 20 years. A new version of the protocol has been developed to replace the old one. This is a direct result due to the explosive growth of the usage of the Internet. This follows by new demands which needs new solutions. This report brings up the old protocol IPv4, the new protocol IPv6 and shows what kind of changes that has been developed to meet the users demand.The report brings up two important aspects; internet security and mobility.

Four different kinds of filter-materials with reactive surfaces have been studied concerning their capacity to absorb heavy metals in leachate from a municipal waste deposit. The heavy metals studied were: lead, cadmium, copper, mercury, chromium, nickel and zinc. The leachate contains high levels of dissolved organic carbon (DOC) and has a high pH-value along with a high buffer capacity. These characteristics of the leachate make it difficult to remove pollutants and require efficient filters. The filters that were examined in the report are blast-furnace slag with CaO, sand covered with iron oxides, olivine and nepheline.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

During the spring semester of 2012 did Petra Hollsten independently a thesis on reducing the environmental impact of capsule for coffee, tea and chocolate. The work was performed at Karlstad University, Faculty of Technology and Science under the Bachelor of Science program in innovation, technology and design. The project's scope is at 22.5 points.The employment for this project is the company Löfbergs Lila AB in Karlstad. Supervisor at the Principal has been Maria Herou Wallner and Sandra Lyxell, product managers. Supervisor at Karlstad University is Monica Jakobsson, lecturer and program leader for innovation and design engineering program.

Syfte: Syftet med undersökningen är att beskriva och analysera finansieringsformen P2P-utlåning, dess bildande och utveckling samt utvärdera hur den har fungerat för små- och nyföretagare.Problemformulering: Studien undersöker hur finansieringsformen person-till-person-utlåning via Internet uppstod. Vidare redogörs för utvecklingen på P2P-plattformen Lending Club sedan låneförmedlingens start 2007 fram till 2011. Slutligen undersöks vad som kännetecknar låntagarna på Lending Club som ansöker om lån till små och nya företag samt hur de presterat gällande deras återbetalningsförmåga.Teoretiskt ramverk: Studiens teoretiska ramverk utgörs av framförallt vetenskapliga artiklar vilka behandlar det finansiella gapet, informations-asymmetrier och kreditbedömning. Vidare återges en bakgrunds-teckning över studier gjorda kring social utlåning och P2P-utlåning.Slutsatser: Studien kommer fram till att P2P-utlåning via Internet har sitt ursprung i social utlåning och möjliggjorts genom bland annat teknologisk utveckling av kreditvärderings-verktyg. Lending Clubs utveckling har gått från mer av ett socialt nätverk till att idag likna mer en finansiell intermediär med kreditvärdiga låntagare och institutionella investerare.

The farm management system controlled traffic farming (CTF) aims to reduce soil compaction by restricting the field traffic from agricultural machinery to permanent traffic lanes. Literature and empirical findings show that soil compaction and field traffic from heavy machinery may affect crop growth negatively, reducing crop yields. If grass-clover leys are subject to heavy field traffic the botanic composition might be altered, providing a lower clover content in the forage. Clover as a silage feed is rich in protein providing good conditions for high yielding dairy cows. Grass-clover silage production is generally associated with intensive field traffic.

The purpose of this paper is to identify the current status of fuel cell technology and to establish whether said technology is mature enough to be implemented into the Swedish Armed Forces. The question to be answered in this paper is as follows: Can hydrogen gas and fuel cells be used as an alternative source of energy within the Swedish Armed Forces?This paper is based on theoretical studies and reports from prior research done on fuel cells. By studying these facts a predictive answer has been obtained. The answer I have come to, is that the maturity of fuel cell technology is currently inadequate for the Swedish Armed Forces to implement, especially considering its harsh working conditions..

The purpose of this final thesis is to investigate the effects of seasonal changes in the horticulture industry. In this study this includes mainly garden designers, constructors of gardens and parks and horticultural businesses at Österlen. Today the most important issue,both in private and in public environment, is that the winter occupation in this area is not big enough. The consequence of this issue can result in the loss of competence to other industries if educated personnel has to stay employed only over season. The study is trying to identify and rank factors that are contributing to the problem, and propose solutions that means work opportunities for companies in the horticulture industry as well as for their employees, during twelve months of the year..

The aim of this essay is to analyze the political interests of the United States Government in Turkey, from 1997 to spring 2007, using a qualitative method. I will also analyze any strategic changes during this period, by using theories of realism, particularly Structure Realism and Rational Choice. Using the Rational Actor Model (RAM), I will analyze how nation states such as the United States act in the political arena in Turkey. How can the US Government legitimize the support to Turkey and at the same time criticize there democratic deficit and their view on human rights. Turkey has been an American Military Ally, via NATO since 1952 and its demographic situation has changed since the Cold War.

Summary Today energy prices are rising. As a result biomass fuel is getting more and more interesting. Wood chips is very popular, but also straw from grain production is on the table. Lunds Energi AB project a combined power and heating plant in Örtofta out of Lund. Wood chips is meant to be the main energy source, complemented by straw. In this thesis the transportation of straw for fuel is studied.

Fukt i kyrkans krypgrund är ett ?växande? problem som på senare tid uppmärksammats alltmer. I denna studie har flera möjliga lösningar undersökt, vidare har en allmän angreppsmodell formulerats för att underlätta framtida utredningar. Studien visar bland annat att styrning efter mögelrisken är önskvärt för att få ett energioptimerat och garanterat mögelfritt klimat. Åtgärdsförslag såsom sorptionsavfuktare samt värmning genom elradiator direkt i krypgrunden är möjliga lösningar som med ett litet energitillskott förbättrar klimatet i krypgrunden avsevärt..

Staden Sulaymaniyah ligger i den kurdiska delen av Irak och har på senare år utvecklats då många valt att flytta från landsbygden till den centrala delen av staden. Nybyggandet sker under tidspress och långsiktigt hållbara lösningar prioriteras inte. Målet är att ta fram ett hus som är anpassat för majoriteten av befolkningen och samtidigt få ett bra och energieffektivt inomhusklimat. En faktainsamling genomfördes för att ge bakgrundsinformation till projektet. Vidare gjordes en planlösning till huset i AutoCAD vilken har använts som grund till utformningen av huset och smarta lösningar.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.