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.

AbstractThis study has two aims:[X] to create an analytical framework consisting of factors that might trigger terrorism[X] to apply the analytical framework on the case of IRA, in order to be able to examinewhich factors that exist behind the appearance of terrorism in the current caseTo reach the first aim the author has studied the theoretical discourse on the complexed issueof terrorism. This has constituted the point of departure for the creation of an own analyticalframework. The purpose of the framework is to bring clearness to why terrorism appears. Theanalytical framework is not only suited for application on the case of IRA, but for applicationon terrorismcases in general. To reach the second aim the framework was applied on the caseof IRA.The aims of this study have been fulfilled through the method of qualitative text analysis.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

This thesis deals with past and present political attitudes towards the Öresund bridge. It describes the decision making process which preceded the construction of the bridge, and has a short historical introduction to it. It then presents the attitudes towards the bridge of five different political parties, all represented by regional politicians. This empirical information was obtained through interviews with politicians and literature studies. The author then analyzes the empirical information with the help of the human ecological triangle developed by Steiner, and the center-periphery theories of Wallerstein and Persson.To conclude, the author describes what the central problem is in the case of the Öresund bridge from a human ecological perspective and analyzes the empirical data collected..

The aim of this thesis is to get an idea of how service companies set their prices. The method used was a case study approach, which was conducted at three real estate companies. The study showed that when setting their prices, the main aspect is their own costs. However, we have found that several other aspects play a big role when setting prices on services in real estate business such as individual customer behaviour and market competition. We have also found that the real estate companies charge very similar prices.

    Abstract The aim of this paper is to highlight experiences gained by psychotherapists in their work with young adults.  Aspects looked at include: recurring themes, the process of diagnosing young adults, the therapeutic alliance, and the therapeutic techniques.  Six experienced psychodynamic therapists were interviewed, and a semi-structured interview method was used. The results show a high level of agreement between the therapists as to their experiences and conclusions of psychotherapy with young adults.Results presented in this paper suggest that there is a difference between psychodynamic therapy used with young adults, and the more traditional psychodynamic therapy.  The most important difference turned out to be the approach of the therapist toward the patient, where a more active and distinct approach by the therapist to the here-and-now situation was to be preferred. All six therapists came out strongly against the use of the DSM manual when diagnosing young adults. The importance of understanding young adults and their difficulties from a psychological development point of view was stressed, as well as the importance of taking the approach that the years of young adulthood bring their own issues and concerns. It is clear from these interviews that there is a strong need for the establishment of institutions or centres specifically tailored to meet the needs of young adults for psychotherapeutic treatment at an early stage and in an adequate way, in order to avoid unnecessary ?pathologising? of their specific problems.  .

The purpose of this study is to create an understanding for marketing directors? viewabout how event marketing effect the company?s brand equity in four separatebusinesses. Our question formulation the study aims to answer is:How does event marketing effect the brand equity in international companies?We have chosen to perform a qualitative study with a semi structured research interviewto find out how event marketing as a marketing method, can be applied from theperspective of a marketing director in relation to our theoretical reference frame.To create structure and increase the understanding of our thesis, we will describe thebasics in brand and sponsorship theory, which will fall in to the marketing method ofevent marketing. Further we will describe the brand equity model that we will latermodify for our purpose.

AbstractThe purpose of this study is to investigate teachers? views on play as a method for developing pupil?s communication and interaction in schools for children with severe learning disabilities. I am interested in pupils with autism spectrum disorder and their opportunities for social interaction with peers in playful activities. I focus on the subject communication and the parts about speech, conversation and interaction. My study is based on a qualitative study.

Author: Niklas JohanssonDirector: Olle DuhlinTitle: In policy and practice ? a study of how the cultural policy have effected the language of two cultural institutions.Background: The swedish cultural policy?s raison d?être is to safeguard all the inhabitants right to experience culture. Since 1997 the development in the field has resulted in an economisation and commersialisation were the culture more commonly is looked upon as a mean of reaching a higher rate of employment or financial growth. The concept of cultural planning and new public management are today part of the cultural pollicy debate which in its turn has effected the goals and ways to evaluate fulfillment.Purpose: The purpose of this study is to show how the cultural policy in the swedish regions effect the language in the annual reports of the cultural institutions and how these documents have developed since 1997. This to further the knowledge of ho wchanges in the cultural policy effects the comunication of the cultural organisations.Method: This is a qulaitative study conducted in a inductivly.

The purpose of this study is to use a qualitative approach to get an understanding of what is expected of social workers targeted towards women managers in social services. Nine social workers were interviewed. The empirical data was then analyzed on the basis of gender theory. Respondents did not see their supervisor as a manager but more as a social worker with special tasks. Our empirical data indicates that there is a strong belief that men and women possess different properties.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

Background: The women who were called in for further examinations after a breast screening had all their examinations and test during one day. This organization has been conducted since 1993 in this clinic, but has not previously been evaluated. Aim: The aim of this study was to investigate the patients? experiences of the organization, in a radiologic breastcancer clinic, where all the examinations and the test-results were given at the same day. Method: An empirical quantitative study was performed.

Hunger is a problem in some parts of the world (www, FAO 1, 2012). The lack of food is often a result of insufficient knowledge in soil fertility management (Röing de Nowina, 2012). Ongoing hunger and malnourishment are quite prevalent in Sub-Saharan Africa and are often combined with poverty (www, FAO 1, 2012). Farming is the most common occupation in this area and the farms are often small-scale farms with subsistence crops and a few cattle. The farmers who operate these small-scale farms are economically a weak group.

Purpose/aim: To investigate individual experiences of how a new communication technology, e-mail, influences a) the structure of the internal communication ? does it for example make networking any easier? ? and b) the form of the persons everyday language.Material/method: A theoretical framework gathered through a literature study and empirical data gathered through interviews with two persons.Main results: Differences and similarities exist between the experiences studied in this paper. The most unexpected result is that the system of e-mail does not seem to be able to create new channels of communication. If anything, it reinforces the structure that already exist. An aspect of decisive importance is the original rules and norms concerning internal communication within the organization..

rary of Sweden Statens musikbibliotek [51][pdf.gif] The aim of this study is to investigate how bibliographic description of music materials has improved through history. The historical aspect is given by a study of bibliographic data in different catalogues of a specific collection. The aim is also to understand what specific problems will arise in the work of cataloguing music materials and how the problems are discussed in the literature. The study is focusing of church music material and the history of churchmusic is therefore given an exposition. The origin of musical notation, which took place within the church, is also discussed.