This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

 This paper covers how a company must act to become ?greener? and yet still increase profitability with the main emphasis on the inner structure of the company. The research is focused on the Swedish security systems company Niscayah AB, part of the multinational corporation Niscayah Group with approximately 6000 employees. A company can be assumed to consist of seven parts (strategy, systems, structure, super-ordinate goals, staff, skills and style) that have to cooperate for the firm to be able to become more environmentally friendly. Also, the economic performance is of importance and therefore that too is examined.

This study explores the relatively new phenomenon of online poker. More specifically, it elaborates on who the online poker player is, why s/he plays online poker, what the fascination of the game is, why s/he continues to play, and what the experience is. The study is delimited to focus on individuals who mainly play Texas hold?em online. The empirical material is based on semi-structured interviews with active online poker players, as well as on secondary data such as articles and literature.

The purpose of this study is to investigate which types of cultural capital gives high status in the current field of ?the creative industry? ? a group which could be seen as a new power elite in Gothenburg ? and how people with the ?right? cultural capital is included in the field. The author is invited to several free events within this field, and is investigating the process of inclusion with an auto-ethnographic method. The study will show that the process of inclusion is working quite absolute in the field of the creative industry, and that the audiences are mainly homogenous: masculine, white, middle class, has a taste disposition of the ?eclectic omnivore?, has entrepreneurial knowledges and is an active social media agent.

Abstract The purpose of this study is to further understand swedish highschoolstudents perspective on the subject of history. In order to produce an answer a series of qualitative interviews were conducted with six students of mixed ages, ethnicity an gender. Their answers were evaluated using relevant didactic theories focusing on the use of history, historical consciousness as presented by Klas-Goran Karlsson. Motivationtheories according to the RISE model. By Edward Hootstien.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

The main project Dry preservation of source-separated organic household wastes involves a new technique for treatment of biowaste through drying. Investigations are going on to determine how the dried biowaste best can be used to close the natural circular flow of nutrients. The objective of this degree project is to determine if the dried biowaste can be used as a soil conditioner. By restoring the nutrients in the material to the ground, the natural circular flow is closed. A declaration of contents, including the nutrient levels, C/N ratio, pH and the electrical conductivity of the dried biowaste, was constructed and a germination test was done to make sure that the material did not inhibit sprouting.

This case study examines how upper secondary schools in a municipality in the northern parts of Sweden structure their special pedagogy with students who have ADHD and dyslexia, students? and parents? experiences of this, and what regulates the schools management in this particular aspect. The results show that all the schools have special pedagogues and other support staff employed, though in varied extent. Furthermore, the resources are distributed differently from school to school. The focus, however, is always around communication between the concerned parties.

The aim of this study is to look how the Social Service has handled custody issues. The study has a legal and social aspect with a purpose to investigate how the law affects the social administration as well as the family. During a period of one year a quantitative and qualitative study was performed within the social administration in a nearby community. The study focus is partly on the relationship between the law, family and society. The main questions have been: Which one of the parents, mother or father, did in fact get the custody and why? How has the children?s point of view been reported in the inquiry? A child needs a well organized everyday life in a preferably conflict free environment.

We live in an exciting society, characterized by continuous changes and challenges. The effects of the globalization are widespread. The continuous flow of people, capital and goods follows in the wake of advances in communications, transport and information technology, resulting in a changed situation for different stakeholders in the society. This situation leads to increased cooperation and exchange, but also increased competition. The primary means of collecting empirical data for this study was interviews and a document study.

In this essay I discuss and analyse if we can witness any signs on regional dimension due to regional representation from our elected representatives in the five constituencies Malmö, Blekinge, Norrbotten, Uppsala and Stockholm. Two seperate terms of office between 1991-94 and 1998-2002 has been compared. In political science there has been much debate about the relationship between voters and their elected. By measuring each and everyone elected representatives in the work of produce introduced bills towards their own constitiency during both terms I have tried to see if there is an occurence of a regional dimension.The theory that´s been applied is based on geographical representation where one might aspect that central metropolitan areas and peripheral regions is somewhat over-represented in legislatures. By using a method of comparison between the five chosen constituencies and theirs elected representatives I have come the the conclusion that there is a weak tendency that this might be the case seen to a regional dimension perspective..

This is an examination report in physical education. It focuses on the relation between excercise and nutrition and how this relation works in an icehockeygymnasium in a midsized city in Sweden. The training ratio for the students are 11-12 times a week which indirectly means that the nutricion is very important to them so that they have the strength to manage both training and school. In this examination report you can read about how the food is composed and how many meals the students are offered through their education program. The persons that I´ve interviewed are the head coach, the president of the school restaurant and three students.The students have practise in the noon two times a week, on Tuesdays and Thursdays.

The high viscosity of barley material makes starch isolation problematical using regular methods established for cereals. An adjusted starch isolation method has been set up for barley, based on fractionation and purification. The focus is on attaining truly representative isolates of six flour samples selected for widely differing characteristics within the research program BarleyFunFood (BFF). Beside establishment of the method, this diploma work aspires to serve the BFF with isolated material of sufficient yield valid for further starch characterisation. A pre study was conducted evaluating available wet mixing equipment, experimental conditions and mode of procedure.

Benign Childhood Epilepsy with Centrotemporal Spikes - BCECTS is a common neurological syndrome but the possible cognitive effects are still relatively unknown. In the study 12 children with the diagnose BCECTS, 9 boys and 3 girls between the ages of 5,5 and 13,5 years, were examined. An extensive battery of neuropsychological tests were administered. The results indicates normal cognitive functioning as compared to the normal population, with one exception; an aspect of attention. But the results also indicate several negatively effected performances when compared to the cognitive g-factor of each child.

Weathering on rocks is an important component of the world?s geomorphology. One way to measure weathering on rocks is to analyse rock hardness. This is a study conducted in the northern hemisphere on granite rocks in Uppsala, Sweden. A Schmidt hammer is used to create a correlation analysis between the aspects on three glacial erratic boulders and rock weathering.