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.

Relations between the Central Organisation of the Workers of Sweden and the Swedish Trade Union Confederation, 1910-1930:The Unification Debate The purpose of this study is to depict the hostile relations between the two unions, the Central Organisation of the Workers of Sweden (SAC), and the Swedish Trade Union Confederation (LO), between the years 1910 and 1930, the proposal of and following debate about unification being especially focused on. The questions are the following:1. What ideological differences where there between SAC and LO? 2. What ideas were common in the debate? 3.

Billions of children, women and men lack access to safe water supplies, whichputs the affected in both social as well as economic despair. This paper willpresent some of the conclusions leading Non Governmental Organisations suchas the UN has presented recently concerning the terms of sustainability. Much ofit is true and important, but nothing can be done without extended cooperationbetween nations worldwide to find arguments that prevent short-term thinkingand economic wealth on the behalf of future sustainability.With a growing population and an increased competition for fresh water, theworld will soon face a severe shortage of good quality water for irrigation. This isbecause the distributions rarely match the demand, neither in Australia nor inAfrica. Important to notice is the major factor that the degradation of theenvironment is not one country?s problem to solve.

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

The work of Shakespeare has been popular to make film adaptations of from the birth of cinema. Macbeth, one of his most often played tragedies, is no exception. But how did Shakespeare portray Lady Macbeth in his play, and how do directors in the 21th century choose to portray her for a modern audience? I will try to find the answer to these questions by analyzing Shakespeare´s play as well as three modern adaptations. I will begin the thesis by looking at scholars´ view in questions regarding gender, free will, adaptations and genre before analyzing the play and the three movies.

This essay discusses the issue of the role of women and also whether they could obtain a strong social position during the Viking Age. Moreover, it does discuss the question of how frequent women were present in Viking Age scriptures, art and archaeological artefacts in comparison to our view of women and her position in the modern society. The archaeological material used is in majority that found in Birka, such as burial and habitational findings. These objects, as well as other comparable and similar findings from other places, when put together with written sources, show that women had different roles in the society. She was able to have a strong social role during the Viking Age not only becauseof the status her family had but also because of her own merit depending of her skills and ability.The archaeological findings found in female graves and other findings in the area, suggest a specializing within both textile production and trade for the women.

Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

The present study investigated free narratives in 72 children between 3;11 and 9;0 years. Participants were recruited from a multilingual environment in eastern Gothenburg. The children were instructed to make up their own stories after being provided with openings, ?Story stems?. The stories were then transcribed and analyzed on micro- and macro level and narrative evaluation.

We derive the equation linking the Weyl tensor with its Lanczos potential, called the Weyl-Lanczos equation, in 1+3 covariant formalism for perfect fluid Bianchi type I spacetime and find an explicit expression for a Lanczos potential of the Weyl tensor in these spacetimes. To achieve this, we first need to derive the covariant decomposition of the Lanczos potential in this formalism. We also study an example by Novello and Velloso and derive their Lanczos potential in shear-free, irrotational perfect fluid spacetimes from a particular ansatz in 1+3 covariant formalism. The existence of the Lanczos potential is in some ways analogous to the vector potential in electromagnetic theory. Therefore, we also derive the electromagnetic potential equation in 1+3 covariant formalism for a general spacetime.

The purpose of this essay is to investigate modern influence in the painting Strömkarlen, by Ernst Josephson. Strömkarlen was painted 1884 in Norway. First the essay performed an investigation of earlier researchers statements to establish a ?common truth? that puts the painting in a realistic/naturalistic-romantic context. With the help of Yve-Alain Bois? model, where he sees art from the painters point of wiew, it was possible to use two articles, written by Ernst Josephson in the fall of 1884, where he debates the conditions for art and artists in Sweden.

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

Med denna uppsats vill vi ge läsaren en uppfattning om vad Free Software och OpenSource (FOSS) handlar om och mer specifikt analyseras huruvida FOSS kan fungera ien kapitalistisk värld eller inte. Den grundläggande idén med Free Software ochOpen Source, eller fri programvara och öppen källkod, är att ge varje användare avett datorprogram rätten att fritt köra, undersöka, ändra och vidaredistribueraprogrammet.Författarna ställer i uppsatsen frågan ?Hur kan pengar tjänas på FOSS?. Uppsatsensyftar till att försöka bena ut denna frågeställning. Frågeställningen ger upphov till tvåperspektiv; dels i meningen ?på vilka sätt kan man tjäna pengar på FOSS? och dels ibetydelsen ?hur kommer det sig att det går att tjäna pengar på FOSS då det är gratis?.Uppsatsen knyter an till litteratur kring FOSS samt ekonomisk teori och är främstteoretisk till sin natur.I uppsatsen visas att gamla beprövade affärsmodeller inte kan användas rakt av förföretag som använder eller utvecklar produkter baserade på Open Source.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Does a person´s self esteem contribute in the process of creating false memories? Previous studies show that mood is related to false memories as well as to self esteem. This led to the focus of this study, to examine the relationship between false memory and self esteem. The question is examined by comparing the amount of false memories produced in the Deese-Roediger-McDermott (DRM) procedure with people´s scores on Rosenberg´s self-esteem scale. 59 people participated in a test with three different elements, a self esteem test and a memory test with both recollection and free recall.