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 paper discusses how system development methods today support communication between system developers and their customers and end users. Today there are many system development methodologies with different aims and emphases. It is difficult, however, to find among these methods those who promote good and effective communication with customers because so many of these are very technically rooted and not as much directed towards the soft aspects of systems development - i.e. Human aspects. Our own experiences tells that a simple interview can be initialized without us having an idea what to ask the customer about or how to structure it up - nonetheless it?s done, but the outcome is just chance.

Abstract P. Hed. (2011) What is health for men? Bachelor thesis. Gävle: University of Gävle, Faculty of health and occupational studies; 2011.

The aim of this study was to examine how women in a voluntary organization, KRIS (C.R.I.S. Criminals' Return Into Society) express their experience of help and support from voluntary and professional organized social work. This was an empirically based study with, qualitative approach. The methods of data collection were unstructured interviews and participant observation.The central question was which importance KRIS possible may have in the process of the women's return into society from involvement in crime and drug abuse. What can KRIS offer that the professional organization can't?The findings were that mutuality, mutual aid or mutual help based on shared experiences is hard to replace with support from professional organized social work.

Syftet med denna studie är att belysa hur närstående till personer som vårdas palliativt upplever stödet de får från sjukvårdspersonal. Frågeställningarna i studien bygger på två centrala frågor. Vilket stöd upplever närstående att de får och hur upplevde närstående detta stöd? Den metod som har använts i detta arbete är litteraturstudie. Tio vetenskapliga artiklar användes som gav svar på frågeställningarna.

The aim of this thesis was to use qualitative approaches to show how four preschool teachers experienced their start in the profession as a preschool teacher. The questions in the stydy were as follows: What kind of expectations did the preshool teachers have before the start in the profession? What did the preshool teachers experience as difficulty and opportunity at the start in the profession? How do they think now about their professional development during the early period in the profession? The empirical material, I got through a qualitative interview method. My theoretical starting point was to take the hermeneutic research perspective, aimed for interpreting and understanding. Theories of Socialization and socialization for teachers, socio-cultural theories and theories of tacit knowledge have been used to analyze the material.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.

The purpose of this study was to examine how the genrebased instruction applied in multicultural classrooms. My observations were carried out in three different classrooms, whit the educators constantly working on language development off the students. Two observations were carried out in Swedish, with a teacher of Swedish as a second language and the Swedish-teacher working with students together. In these two lessons in Swedish, I took away from Pauline Gibbons model, while the third lesson in civics I assumed from Eija Kuyumcu genre model. Both models are based on the Australian research around the genrebased teaching.

BACKGROUND: Several people die every year. The numbers of deceased in Sweden were 91449 in 2008. This often brings bereavement for the relatives and in hospital with end-of-life care it can be important for the health professionals to support and also take care of the relatives. AIM: The aim of this study is to illuminate relatives? experiences of the caring situation with end-of life-care when a close relative is dying METHOD: Literature review.

The purpose of this study is to identify a successful way of expanding a business on a global market, focusing on innovation products. An analysis was also made to see how internationalization theories are useful in businesses with innovation products. Four companies have been interviewed where two of them have innovation products (Proline AB and Q-Med AB) and the others are widely successful in exporting to a global market (Safegate Group and Weda Poolcleaners AB). Furthermore four interviews have been made with support organizations that have great experience in helping companies in this area (Svenska Uppfinnareföreningen, Almi Företagspartner AB, Exportrådet and The Swedish-American Chambers of Commerce).One of the results that can be identified is the diverse view and will to expand the business. The inventor often has a born global strategy in mind whereas the helping organizations rather expand step by step and only to one country at a time.

Chronic illness is associated with conditions that may result in psychological ill-health in the adolescence. Consequently there is a need for development of preventive psychosocial support interventions for this target group. The objective was to develop, implement, and evaluate the effect of supportive intervention group program for teenagers suffering from chronic illness - aiming at increasing quality of life and supporting mental and physical health. Method: Six different intervention groups were conducted between 2007 and 2011, age 13?17.

Purpose: The purpose of this work is to investigate teachers' professional attitude to homework as a method. The study will also provide answers to the purpose for which the homeworks are used in teaching and if the individual circumstances and needs are met by this method.Method: Qualitative research was conducted through interviews with four teachers from three different schools. In addition, published surveys were used in support of reasoning.Results: Neither the curriculum or the syllabus mentions homework. There are no directives for how much time should be dispensed with and the extent of a homework should be. In teacher training literature the homework is not discussed.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

The aim of this study is to gain an understanding of former criminals' own experience of their entry into criminality and to identify and analyze the factors they use to explain their path into criminality. To study this area, a qualitative method has been applied with five semi-structured interviews of ex-criminals from an organization that works to help and support people who have previously been involved in crime by offering employment, education, and rehabilitation in order to be further integrated into society again. To analyze the respondents' stories about their way into criminality, the theory of social bond by Hirschi has been applied and contribute with insights in later criminal acts as well as the theory has been problematized to some extent. Today, there is a lot of research on different aspects that can explain the way into criminality in different aspects, on the other hand, research has largely been measured with a quantitative approach with statistics and self-reported data. This study therefore intends to apply a qualitative approach, where ex-criminals themselves describe their path into criminality.