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.

Predatory pricing is one of the most frequently discussed topics in competition law and should be considered both from a legal and economic perspective. The concept of predatory pricing can bedescribed as a situation where a company is pricing at a level that, according to the assessment theories, is unreasonably low. The problems with this type of conduct arises when the low prices hinder competition. A company which uses predatory pricing will likely deter rivals entry to the market or drive the existing ones out of it. In the long run, the effects on competition will likely be higher prices which will hurt customers and consumers as well as competition.

The aim of this study was to shed light on how journalists describe the child?s world and what gender labels are used in their descriptions. We wanted to get a better understanding of what happens when gender is constructed.In order to study how gender is constructed, we chose to examine how the children?s magazine Kamratposten describes children?s spare time. We chose Kamratposten because it turns to both girls and boys.

This Master's thesis in library and information science aims to shed light on the concept of information literacy in higher education, particularly as manifested in two dissertations on the subject. Two models of information literacy are compared: Christina Doyle's list of ten attributes for students to master and Christine Bruce's seven conceptions of information literacy. The cognitive-behaviourist tradition in Doyle's study and the alternative, phenomenographic approach in Bruce's research are compared and commented. The taxonomies and internal relationship between separate components in the two models are investigated, as well as the ways the models relate to each other. The respective views of knowledge and learning are described.

Ethical evaluation of scientific studies carried out using animals is legally mandated in many countries and has been so in Sweden for over three decades. The animal ethics committees (AECs) responsible for the task have however been subjected to criticism; common critique being that the wrong issues are discussed and that the ethical evaluation is thus incomplete, that there is a lack of coherence across committees and that the committees are not as democratic as they might appear. This study investigates the view of Swedish AEC members on a number of issues in order to shed some light on the mandate and functioning of the committees, and on the grounds for ongoing criticism. In a survey and interviews AEC members and other persons connected to the committees gave their views on the AEC task in relation to their roles, the ethical evaluation per se and whether or not emotions such as empathy play any part in it. There were significant differences found between AEC member categories and several issues were encountered, many of which have been stressed in previous studies.

The state of health in Sweden demonstrates a high average length of life at the same time as diseases, due to luxurious living, grew into more and more widespread public health problems. Finding out that information is not enough to get man to live healthy has been conducive to a pedagogic based health education. An illustration of such an education is Public health pedagogy at the University of Kristianstad. The question is, does this education correspond to the new claims that society lays to health work? Our purpose was to throw light upon how individuals, qualified as public health pedagogues, look upon their work on one hand and how different clusters of thought from their study programme are conceived as activated in their professional exercise on the other.

Sleep has a recreating, health promotive and regenerative function. Research shows that intensive care patients suffer from sleep deprivation and bad sleep quality with considerable negative consequences.The aim of the report was to examine how much nocturnal sleep patients without ventilator treatment get and to observe factors that may influence sleep.Methods: An observation chart was used to collect data. The staff?s observation of the patients? night sleep and estimated nocturnal noise- and light levels in the patients? rooms were documented. The patients? answers to questions about pain and possible causes for their awakenings were noted.

ABSTRACTErik Ageberg: Who's that girl? ? Skivbolagskultur och dess påverkan på Robyn. Uppsala Universitet: Institutionen för Musikvetenskap. C-uppsats, 2006.Robyn has been one of the most successful Swedish pop stars during the last decade. She has during these ten last years gone from being a young star to being the owner of her own record label, Konichiwa Records.

This project concerns a new lower and mid level compulsory school in the currently developing area of Annedal, northwest of central Stockholm. According to the given program, the school should hold 500 pupils and 100 pre-school children. As an addition to the given program, my suggustion holds a sports hall and a public library.In my project, my ambition has been to investigate how to create an inspiring and exiting place for kids to inhabit and, at the same time, create an activated, central place in a developing suburb. The latter has resulted in the two program-related additions, which purposes is to extend the hours during which the area is activated and to create additional incitements for visiting the building. Both additions are chosen based on lack of service in the area. Architectually, I've been inspired by the medieval castle which has been used as an inspirational resource for the parts of the school holding classrooms.

This study deals with some contested issues regarding prehistoric cultural development in Amazonia and the colonial impact on the native inhabitants of the area. It focuses on the relation between groups belonging the language families of Tupí and Gê, on one hand, and the different ecological zones that they inhabit, on the other. GIS mapping is used to visualise the distribution and movements of these groups in relation to ecology and the impact of European colonization. GIS is shown to be a useful methodology for analysing historical data derived from written sources and maps. The results of these analyses are discussed in the light of different theoretical perspectives.

The aim of this study was to reach a better understanding of voluntary work and its possible influence on the work role. Based on a phenomenological approach, five voluntary workers from the leisure field were interviewed. The interpretation of the empirical data was based on the Humanistic psychology and its theories about personality, self-realization, motivation and emotion. The results show that the motive behind the voluntary engagement varied amongst the participants and all of them stated more than one motive. However, social motives, wanting to learn more and develop their skills and also wanting to help others, were the most frequent motives among the participants. In the light of the theoretical background for this study, these motives can be understood as being due to the need of self-realization and appreciation from others, and also a wish to reach an ideal self.

This thesis deals with the concept of soft balancing, traditionally defined as the diplomatic means of restraining a dominant state's ability to exercise its military power. As the dominant power in today's unipolar system, the United States, and other states? behaviour towards it, is the focus of analysis. The aim of this thesis is to explore the possibilities of developing the concept of soft balancing so as to include strategies to restrain also the political and economic capabilities of a dominant power. The thesis also considers the possibilities of soft balancing that small states ? to a large extent overlooked in existing theories on the subject - can possess.As a state with policies that aim to reduce the U.S.

The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

The kimono is a simply cut costume with a very advanced tradition of the wearer, which Ihope to communicate through this essay. The long historical bakground of the kimono cangive a better understanding of its construction and its contexts as well as its individualconditions, all is to be taken in consideration before exhibiting the kimono. Relevantstudies in litterature has been applyed within these subjects, which are accounted forprimarily in the second and third chapter of this essay. The essay contains a study of thekimono with a strict delimitation towards four symbolic wearers, the subject is thenfurther discussed in relation to the different kind of installations at exhibits. In the fourthpart of the essay two educational study visits will function as a supplementary study forthe litterature studies meantioned earlier.