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.

Stadsmarknadsföring är ett begrepp som har blivit allt vanligare de senaste åren. Det skrivs mycket litteratur om ämnet och de flesta städer har idag utvecklat ett varumärke i syfte att försöka hävda sig i konkurrensen om turister, invånare och företag. I den här uppsatsen utvärderas Stockholms marknadsföring. Uppsatsen tar avstamp i litteraturstudier som har gjorts som beskriver hur marknadsföringen av en stad bör gå till generellt, för att senare kunna analysera hur Stockholm har valt att marknadsföra sig. Det råder en del missuppfattningar kring vissa av de begrepp som handlar om stadsmarknadsföring som jag kortfattat försöker reda ut.

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.

The aim of this paper is exploring questions regarding the problem of absenteeism among high-school students in Sweden. Fifteen students attending an urban high-school have been interviewed about their views and experiences of absenteeism. The author analyzes the students? answers by taking into account two different sociological approaches which give two different explanations about the way young people experience and estimate education. The French sociologist Bourdieu theorized that differences in cultural capital influence the permanent internalization of patterns of thought and behavior.

Syfte: Studiens syfte är att undersöka ?venture capital?-branschen och hur omfattande problemen med asymmetrisk information och ?moral hazard? är samt hur risk hanteras. Syftet är också att arbeta fram en hypotes för framtida kvantitativ forskning. Ansats/metod: Med en deduktiv ansats har en kvalitativ studie genomförts. Datainsamling av empirisk primärdata har skett genom semi-strukturerade intervjuer. Teoretisk referensram: Det teoretiska kapitlet tar upp grundläggande teorier kring asymmetrisk information, ?moral hazard?, ?agency costs? och riskhantering.

Abstract This research is about outdoor education as a pedagogical method, and its purpose is to find out six teachers thoughts about outdoor learning, and their experiences about this method.Many philosophers and advocates for the outdoor education claims that learning is best acquired when children uses all their senses and that school subjects that are thought in the classrooms also can be thought outdoors.  Studies have shown that children´s health and learning ability increase when they are thought outdoors.Interviews and observations have been done.My questions are: How do the teachers practice outdoor education in their classes and what is the result? Which subjects do they use in outdoor education? Do the teachers see any obstacles using the outdoor method and why do the not use it to a greater extent? Keywords: Outdoor education, outdoor mathematics, learning and effects, children, thoughts and expiriences. .

During our teacher training, focusing on history and Swedish at further education level, we have noticed a discrepancy in the way history is portrayed in further education and higher education literature. Accounts of historical ideas, events and developments have often wrongly been depicted as non-gender specific, that is, of equal relevance to both men and women. To what extent is it made clear in further education textbooks that Rousseau?s treatise on education was exclusively aimed at the male gender, and how are the gender-specific aspects of his ideas described? What role and space are set aside for women in the accounts of the struggle for the universal right to vote in Sweden at the turn of the century in 1900, and how is the unions? initial exclusion of female workers portrayed? Focusing on the above historical events and developments, this study aimes to examine whether or not gender-specific issues are described as gender neutral in a selection of history textbooks for further education published in Sweden between 1982 and 2003..

In the informational age of today, continuous learning is of greatest importance. The demand for this seems to be increasing, while at the same time people are under more pressure to carry out more tasks in shorter amounts of time. A way to solve the problem of finding time to learn could be to make use of the possibilities that Internet offers for learning at a distance. The purpose of this thesis is to, from a pedagogical perspective, contribute to the discussion concerning Internet based distance education for a target population consisting of professionals. We have found that some of the courses included in the two certification programs which we have investigated are suitable for Internet based distance education.

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

Aim: The aim of this study was to investigate former dental hygienist students? view regarding their education at Kristianstad University.Material and methods: This quantitative study was descriptive and the data collection method was used by a questionnaire. This was sent by post to former dental hygienist students at Kristianstad University. In total, 57 dental hygienists participated in the study.Result: The majority of the respondents (94 %, n=54) were content with their education. The education?s primary strength turned out to be the clinical activity that is conducted while at the same time there was a wish for more practice.

The aim of this Master thesis is, from a sociocultural perspective, to investigate the views the teaching librarians at Södertörn University Library (SHB) have on learning, information literacy, and their own pedagogical role, and how their views affect user education and their ideas about the future of user education.The research questions used were: How do the teaching librarians view learning? How is this view reflected in their work with user education? How do the teaching librarians envisage user education in the future, and how do they work to reach that goal?Five semi-structured interviews were conducted with the teaching librarians at SHB. The interviews were then analysed using qualitative content analysis.The results of the study show that the teaching librarians at SHB share a sociocultural view on learning, and take a communicative oriented approach to user education. They believe that communication and interaction support learning, and in the classroom they stimulate discussions both between librarian and student, and between the students themselves. In the future, they hope for improved collaboration between librarians and academic staff, and that user education will become a natural element of the curriculum..

The society?s view of pupils with needs of special support in nine-year school has changed over time in Sweden. The teachers? views of the pupils have had an influence of how the special education process is designed. The aim with my paper is to make a comparative study of how special education teachers in rural schools and schools in Stockholm have designed their work with pupils with needs of special support.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatmentAuthor: Andreas HelmerssonSupervisors: Cecilé Brokelind and Rikard LarssonProblem discussion and problem Formulation: The recent year?s rapid increase in foreign direct investment (FDI) is a clear indication of increasing globalisation. In order to stay competitive companies must take advantage of talented people, new technology and new markets around the world. Not only companies but also countries and regions, such as EU, need to take advantage of globalisation and the advantages that come with the increase in FDI around the world. Studies have shown that FDI does not only make companies more competitive but it also stimulates the economic growth of the region where the FDI takes place.

In this bachelor thesis we have studied how interaction designers describe their profession. The research material is based on nine interviews with interaction designers. Questions cover areas such as interaction design tasks, what abilities they consider important, how they describe their relationship to the users, and cooperation with colleagues. We have analyzed the results using key terms such as habitus, field, and capital, as described by sociologist Pierre Bourdieu. The interviewees express humanistic views, and ask for more cooperation between interaction designers, as well as other people within the field of IT production.