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 relational database model was defined in the 1970?s and is the dominating database type today.  The main difference between data from a relational database and a hierarchical data structure is that the relational database stores records in tables. The records have no particular order, but can include links in terms of relationships with other records. A hierarchical structure organizes data in the form of a tree structure  and  can for an example be found in organizational structures in which different levels involves different responsibilities. If the data stored in a relational database is to be presented in a hierarchically, a conversion of the data structure is required. The intention of this paper is to describe how such a conversion can be performed.  To investigate the conversion methods, case studies has been conducted on the basis of a specific organization?s hierarchical structure.

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 concerns the information behaviour of pastors in nonconformist churches (especially new evangelical and Baptist church communions) in Sweden in their spiritual service to the local parish. The thesis also looks into how the information flow functions in the pastors? context and why the information need appears as it does. The theory used in this study is contextual analysis based on Buckland?s, Weber?s and Patrick Wilson?s theories on authority and power structures.

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.

Trough the contact with the HR (Human Resources) department of home care management in Halmstad municipality, emerged from the management a wish for a documentation for what should be included in leadership at middle management level in the future. People in middle management positions have a large impact on the operation staff and are also in charge of the individual corporate performance and its success. As we have previously been active in the management of multiple role configurations, including middle-management positions, we have some prior understanding of the complexity of this position. The study was conducted with the aim to investigate different aspects of what leadership for middle managers in home care management in Halmstad municipality may mean to them. With the help of different theories and models various aspects were analyzed due to the impact of leadership.Due to the studies purpose and questions, two focus groups was conducted and interviews with respondents from both the lower and superior positions in home care management in Halmstad municipality was done.

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.

Studien koncentrerades på den ökade uppmärksamheten kring pokerspel i media. Intresset tycks ha ökat kring detta "fenomen" vilket fört med sig både kommersiell uppmärksamhet och kanske en ökad nyfikenhet för dem som tidigare inte varit spelintresserade. Föreliggande analys diskuterade varför ett sådant intresse plötsligt fått genomslagskraft. Diskussionen inleddes med ett teoriavsnitt där flera teser togs upp. Dessa kom att handla om livsstilar, risktagande, tillfälligheten, Internet och spel i vardagen, störst utrymme fick Anthony Giddens.

The overarching goal of this paper is to explain the intensive occurrence of partnerships ? regarded as a specific organizational structure ? in the formulation and implementation of Regional Growth Programs.By using theoretical concepts from new institutionalism, the paper tries to examine the explanatory capacity of this theory in the specific case of partnerships. The basis is a skeptical stance towards the conventional interpretation that views partnerships as rational organizational tools. Hence, the purpose of the paper is also to compare our own institutional explanation with the conventional.The paper finds that the occurrence of partnerships can be understood as the effect of an intensive institutional pressure. The government has, in what we regard as the institution for regional development, prescribed the partnership as a rational solution ? a rationalized myth - to the regional growth problem.

Gender equality is a political issue that has gained a lot of support in the last decades. Researchers have however pointed out that gender equality has a wide variety of understandings.SKL (Sveriges kommuner och landsting) is an organization that looks after the interests of local authorities and county councils in Sweden. SKL has by the government been granted 145 million Swedish crowns to support gender mainstreaming at a local level. During a period of three years, 2008-2010, funding has been given to 89 projects for this purpose.The aim of this study is to examine what meanings are given to the term ?gender equality? in these projects.

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.