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 document presents calculations of adjusted GDP based on satellite household accounts for the year 2001 with the purpose to compare adjusted and official GDP for Sweden, Germany, Estonia and Finland. Household production in each country is estimated using time use survey data from Eurostat and a monetary value is estimated using average wage (after taxes) for each country. The results indicate that the value of household production using this methodology increases GDP with between 42% (Finland) and 55% (Germany) compared to official GDP statistics. A comparison of GDP/capita between the countries included in the study shows that the GDP/capita in Germany increases more that the other countries due to the relatively high proportion of time used for household production (mainly German women) combined with a high average wage. In fact, the results show that Germany has higher adjusted GDP/capita than both Finland and Sweden (but Germany has lower GDP per capita when official statistics is used for the comparison).

As a result of directives from EU, with the ambition to reach environmetal goals, The German organisation Passivhaus Institut has defined a passive house. A passive house is a building that is very energy efficient and makes a small impact on the environment. The energy from the inhabitants as well as the appliances & fixtures in the building should equal the energy that is required to heat the building. A Swedish version of the passive house definition has been defined, taking into account the climate conditions and the difference in building regulations.This thesis is a request from Skanska on how it can improve and develop an ongoing passive house project, involving an infant school. The intention of this thesis is to identify difficulties & display potential development areas for infant schools.The method of research conducted is as follows: interviews of clients, ventilation consultant, consultant for heating system and an energy calculation consultant, an inspection of the infant shcool in process, investigation of completed infant schools and a study of relevant literature.From this research it was found that it is difficult for infant schools to pass the criteria for passive houses. The conclusion of this thesis provide several guidelines on how to improve the outcome of existing projects & the steps needed to be taken for future development in this area..

In 1930 a new library reform came into force, which in reality was the beginning of the modern Swedish library. The purpose of this reform was to take measures to promote efficiency, for example to increase library co-operation. The Government grants were at the same time raised considerably. However, as early as in 1930, but especially the following year, the depression hit Sweden. The Government reduced the grants until the first half of 1936.

This thesis aims to develop a theory in the under researched field of international comparative cultural policy studies. lt does so by combining theories from the fields of political scienceand cultural studies, researching how and to what extent the concepts of culture of different states have an impact on the way cultural policies are constructed.The thesis uses this theoretical development in order to research a specific problem, namely the perceived possibility that Swedish and German cultural structures are slowly converging. Two recent official policy documents from each country are the objects of study. Through comparative idea analysis and with Michiel S. D Vries theories on decentralization, the thesis explains the convergence between the countries by differing cultural views between them.

Language choice is a required course in years 6-9 of compulsory school. Those who do not wish to study a Modern language of French, Spanish or German may choose language choice English or language choice Swedish instead. These two courses are meant to provide students with additional support and advanced work in those subjects. Although grades are given in Modern Languages, language choice English and Swedish do not merit a grade. Neither language choice English nor language choice Swedish has a set curriculum or syllabus.

Researchers in the field of political corruption generally expect voters in democratic states to lose trust in corrupted politicians. However, there are cases where corrupted politicians maintain their popularity, a phenomenon studied in this thesis. Focus lies on three cases of political corruption: the Italian Prime Minister Silvio Berlusconi who has been the subject of several judicial investigations and court cases; the impeached former president of Lithuania, Rolandas Paksas; and the German Christian Democratic Union's (CDU) involvement in a party funding scandal. The cases are chosen based on the method of agreement. Berlusconi, Paksas and CDU have all, in spite of their corrupt behaviour, kept or regained popular support among a large group of their country's citizens.

In a time when milk producing farm businesses face decline in profitability it is of great importance to examine how the situation can be improved. This thesis is a study off efficiency in milk producing farm businesses represented by Swedish, Dutch and German farms. The aim of this study is to investigate whether any differences exist between companies in these countries. Moreover, the study includes a mapping of a number of factors that determine how efficient milk production can be managed. This mapping is based on a literature review on prior efficiency studies followed by qualitative interviews with milk production advisors as well as a questionnaire sent out to dairy farmers in Sweden.

A politician on the peak of his career suddenly sees himself in the middle of not one or two, but five different crisis, that demand a fitting response and a well planned crisis management strategy. While focusing on ethos and its development, the following paper analyses the communicative strategies used by Germany's ex-minister of defense, Karl-Theodor zu Guttenberg. Within his one and a half year tenure he had to handle continuing accusations against policy and character. Guttenberg, who in many eyes was seen as Germany's most popular politician and whose ethos, therefore, prior to the first crisis could be described as strong, is loosing his trustworthiness among the military and other politicians the longer each crisis continues.The purpose of this study is to identify the communicative pattern of Mr. Guttenberg, which in the end lead to his resignation, while his popularity continues to be strong.

An ongoing discussion concerning the possibilities of universal classification based on phenomena rather than on research disciplines has been noticed. In order to discover if this was a limited discussion or the beginning of a major new field of research a study of citations was made using the database Web of Science. In addition, references of the works concerned were studied to find out where the ideas originated. The study of references shows that the ideas originate in a limited number of older published works, some of them well established in Information Science, some of them less generally known. The main ideas commonly used in Information Science are Ranganathan?s facet theories and the work of the Classification Research Group.

Research in international trade situations has mainly focused on understanding the exporter?s actions and has showed ways on how these can be optimized. Although the importer in most cases, until this day, has been left outside this focus, it has been showed that the importer often is the active participant in an international dyad. It is the importer who is actively seeking suppliers for its production or distribution. Based on previous research in the area, the following study identifies the factors that are vital to the importer for satisfactory relations.

The thesis examines the nineteenth century German philosopher and philologist Friedrich Nietzsche?s early notion of how a word is generated in the process of perception. It does so by looking at the ?metaphorical transitions? Nietzsche talks about in the essay ?Über Wahrheit und Lu?ge im außermoralischen Sinne? (?On Truth and Lie in an Extra-MoralSense?). According to the relevant passage in ?On Truth and Lie?? an image is first created as a metaphor for a stimulus and a word is then created as a metaphor for the image.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

ABSTRACT                                                                                                                                                                                                                                                                  Annie Karlsson Genuskonstruktioner i Bilder    Bilder i läroböcker i franska och tyska för högstadiet. Gender Constructions in Pictures Pictures in French and German textsbooks.Antal sidor: 28                                                                                                                                                                Syftet med denna uppsats är att studera hur genus framställs i bildmaterial i läroböcker i franska och tyska för årskurs 7 på gymnasiet. Studien bygger på en kvantitativ samt en kvalitativ analys av hur bilder används och kan tolkas i en franskabok och en tyskabok ur ett genusperspektiv. Resultaten av analysen visar att i båda dessa böcker är bilderna stereotypt orienterade. Flickorna har ljusa eller rosa kläder och bär klänningar eller kjolar för läsaren skall förstå att det är en flicka, och killarna har oftast blå eller mörkt sportiga kläder. Bilderna i boken är ibland vilseledande och matchar inte vad som står i texten till bilden.

Many dogs in Sweden are put up for adoption at the Swedish buy- and sales site?Blocket?. This because in Sweden, rescue shelters mostly takes in dogs that have been confiscated by the police. The aim of this study was to investigate what kind of dogs that are put up for adoption and why owners put their dog up for adoption and also compare the results with those from other countries. 800 dog advertisements from ?Blocket? were collected in the study between January 31st and April 10th 2012.