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.

The fallout from the Chernobyl nuclear accident resulted in large deposits of caesium, iodineand strontium as well as noble gases in various parts of Sweden. 137Cs has a radioactive halflifeof about 30 years and is therefore one of few radio-fission products remaining inmeasurable quantities in the Swedish soil. Radiocaesium behaves similarly to potassium insoil-plant systems and is easily absorbed by plants. It is important to understand how 137Csbehaves in different ecosystems in order to minimize the risk toward humans.The aim of this study was to determine how potassium fertilization influences radiocaesiumcontent in different forest plants and fungi. Potassium fertilizer was spread once in 1992 withapproximately 200 kg KCl per ha.

To which extent elderly people at nursing homes have an influence on their daily living is currently debated. Studies have shown that they have limited influence due to restricting routines associated with nursing homes. Therefore the aim of this study was to examine how elderly people experience the ability to influence their daily living at nursing homes and how limited influence is revealed in the daily care. Five elderly people, from four different nursing homes, underwent a structured interview. The outcome of the interviews was analyzed in relation to established theories related to geriatric care.

Theories about exposure and risk-taking in an everyday environment show a connection between parental strategies, parent-child relationship and exposure on the Internet. In the present study, the Internet is presented as an everyday activity. Negative exposure is seen as an outcome of risk-taking. The purpose of the study was to examine in what way parental strategies together with the parent-child relationship were related to the teenagers? negative experiences on the Internet, which consisted of three categories: 1) Exposure to pornographic sites, 2) Exposure to upsetting and violent material, 3) Digital bullying.

Syftet med examensarbetet var att beskriva hur personer med fibromyalgi upplevde att fritidsaktiviteter påverkades av smärta. Som datainsamlingsmetod valdes en intervju. Semistrukturerade intervjuer genomfördes med tio kvinnor. Frågorna utformades från centrala begrepp i The Model of Human Occupation. Inklusionskriterierna var att deltagarna skulle ha diagnosen fibromyalgi och vara i arbetsför ålder.

I have done a comparative gender study of Library of Congress Classification from 1900 and 2001. I have also used a hermeneutic method and ideological critics to find out what picture of women the both systems shows. In my comparative study of the both systems I have found low update of classes which relates to women in the new classification system. Men seem to be a norm in the system, because men are not defined in classes related to both men and women. But many classes related to women are named Women as and Women in The study also shows that women are more related to subjects about family and marriage than men are.

A titania-supported nickel catalyst was prepared and tested in methanation in order to evaluate its catalytic properties (activity, selectivity and specially, activity loss), and compare it with an alumina-supported nickel catalyst.The titania-supported catalyst did not only show higher stability than alumina, but also presented a different cause of deactivation, carbon formation. In addition, a kinetic model was obtained for the titania-supported catalyst, and a study of the effect of different operating conditions (temperature, composition and partial pressures of synthesis gas and water) on the deactivation rate and carbon formation of this catalyst was performed.

Diabetes type 2 is a fast growing illness and a global health problem, often a result from less appropriate standard of living. Lifestyle changes related to diet and physical activity are important lifestyle changes regarding to get control of the self-management and to avoid vascular complications.AimThe aim of this study was to describe patient's experiences of lifestyle changes in diabetes type 2.MethodA literature study was carried through based on 12 qualitative scientific articles.ResultsThe analysis result into two main themes and eight subthemes. Main themes where barriers and motivators for lifestyle changes and the subthemes where struggle, denial, lack of knowledge, alienation, support, motivation, acceptance and knowledge.ConclusionThis study shows that lifestyle changes are experienced different by patient with diabetes and nurses should therefore be aware of the unique and specific demands these patients require. This is important for providing a good diabetic healthcare and to help patients with their self-management.

Theories about exposure and risk-taking in an everyday environment show a connection between parental strategies, parent-child relationship and exposure on the Internet. In the present study, the Internet is presented as an everyday activity. Negative exposure is seen as an outcome of risk-taking. The purpose of the study was to examine in what way parental strategies together with the parent-child relationship were related to the teenagers? negative experiences on the Internet, which consisted of three categories: 1) Exposure to pornographic sites, 2) Exposure to upsetting and violent material, 3) Digital bullying.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Syfte: Studiens syfte var att undersöka samband mellan hur universitetsstudenter skattar sin fysiska aktivitetsnivå och hur de registrerar aktivitetsnivå med hjälp av dagbok samt att se om de kom upp i ACSM (American College of Sport Medicine) och WHO´s (World Health Organisation) rekommendationer.Metod: Studien hade en icke experimentell, deskriptiv och korrelerande design där 26 försökspersoner, två män och 24 kvinnor, rekryterades via anslag. De fick först svara på en enkät och därefter registrera sin aktivitet via en 7-dagars aktivitetsdagbok.Resultat: Studenterna ansåg inte att de hade en stillasittande livsstil och alla deltagare utom en ansåg sig komma upp till ACSM´s rekommendationer av fysisk aktivitet 30 minuter per dag av måttlig intensitet alla dagar i veckan. Trettiofem procent kom inte upp i WHO´s rekommendationer och av dessa överskattade 67% sin fysiska aktivitetsnivå. Sextiofem procent kom inte upp i ACSM´s rekommendationer och av dessa överskattade 94% sin aktivitetsnivå.Konklusion: Studenterna hade en låg fysisk aktivitetsnivå utifrån ACSM´s rekommendationer och majoriteten av de som inte levde upp till WHO och ACSM rekommendationer överskattade sin fysiska aktivitetsnivå. Det krävs dock mer omfattande studier för att dra några generella slutsatser då denna studie hade en skev könsfördelning och ett lågt antal deltagare.Keywords: Self-estimation, Perception, Activity diary, Physical Activity level, Overestimation. .

The purpose of our study was to give girls who are victims of honor related violence a chance to express their needs experienced after the breakup from their families. Furthermore, the study aimed to examine in what extent the girls' needs have been met, how and by whom? The focus was the girls' own experiences thru the breakup from their families and beyond. The issues we wanted to answer were: What needs of help and support does these girls feel that they have? What are the needs immediately after the breakup and how do they look in the longer term? To what extent do the girls have their needs met, how and by whom? What needs experience the girls have not been satisfied? In order to answer our questions, we used semi-structured life-world interviews.

Literature is an important part of the daily activity in preschool and it is also a powerful tool for reinforcing different norms.The purpose of this study is to explore, through qualitative interviews, for what purpose pedagogues in preschool use literature in their daily activity and what needs these pedagogues see for non-heteronormativity literature. The study also relates the needs that pedagogues see with the basic values presented in the Swedish National Curriculum for preschool.Literature is used in preschool for a wide range of purposes including; enriching the language, getting familiarized with the written language, show diversity, reinforce norms on how to be a good friend, as a starting-point for discussion, working with a theme or to have a fun time.The needs that the pedagogues see for non-heteronormativity literature can be divided in to three categories namely there is always a need, there is only a need when somebody requires that kind of literature to identify themselves with or there is only a need when somebody is being discriminated because of not belonging to the heteronorm.The need for non-heteronormativity literature being there always corresponds with the basic values in the Swedish National Curriculum for preschool and the recommendation that the basic values are visible in the daily activity of the preschool. The other needs doesn?t correspond with this, but it matches other parts of the Swedish National Curriculum for preschool..

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge.

The purpose of this master?s thesis is to examine the activity at the library and preschool at Kristineberg (a part of the town of Borås) and its underlying approach. How do the activities agree with the ideological attitudes of the 1970s? To answer these questions I have carried out a case study based on qualitative interviews. The theoretical background includes ideas of the library, the community center and the cultural activity at the library.