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.

Because of new emission and on board diagnostics legislations, heavy truck manufacturers are facing new challenges when it comes to improving the engines and the control software. Accurate and real time executable engine models are essential in this work. One successful way of lowering the NOx emissions is to use Exhaust Gas Recirculation (EGR). The objective of this thesis is to create a mean value model for Scania's next generation EGR system consisting of a poppet valve and a two stage cooler. The model will be used to extend an existing mean value engine model.

In connection with the admittance of the EC-directive (99/31/EC) in Swedish politic, through the constitution of waste depositing (2001:512) at year 2001, the rules about management the landfills and leachates tightened. At the landfill Vissberga in the municipality of Hallsberg, a leachate treatment plant was constructed just a year thereafter. This treatment plant consisted of an aerated pond with a following land treatment and a willow cultivation to replace the land treatment during the summer. In this case the parameters, which were estimated as the most important to reduce, were iron and nitrogen. The iron would react with the oxygen-rich water in the aerated pond and precipitate to ferric-hydroxide and than settle in a calm zone of the pond.

This report is a study made at Pallco AB. Pallco is a subcontractor that is specialized on steel and aluminium components.The aim of the report is to show an improvement proposal that leads to a reduction of the storage and improve the flow through the production of one item that is a part of a product that Pallco manufactures.With the increasing competition from other countries who can manufacture with lower costs must Swedish companies try to make theirs manufacturing as efficient as possible and remove all waste. By using the tools of Lean Production it is possible to reduce the costs and increase the efficiency.The method we used is value stream mapping. A map of the present condition has been made and then different improvement proposal were discussed. A map of a future condition has also been designed..

Arbetet behandlar orsaker till ett kreativt motstånd och flöde. Mitt syfte är att ta reda på vad som driver människor att skapa inom området för låtskrivare/artister. Hur hanterar man idétorka och ?skrivkramp? och finns det någon metod för att upprätthålla ett kreativt flöde?Jag har intervjuat sex personer som alla är verksamma som låtskrivare och artister samt använt mig av litteraturstudium. I mitt arbete har jag kommit fram till att skrivkramp kan uppstå av många olika anledningar.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

Topography is an important parameter for catchment hydrology, since it is a driver for water flow. Moreover, topography serves as a basis for hydrological models, e.g. ?Top-model?, which is based on a topographical wetness index (TWI). Few studies of TWI have been conducted on agricultural catchment scale. Four fields were studied in a Swedish drained agricultural catchment in order to evaluate the influence of topography on soil wetness.

Syftet med arbetet är att kartlägga och att finna möjligheter till förbättringar i projektflödet. Arbetet berör de delar av företaget som befinner sig i ett tidigt skede av projektflödet eftersom ändringar i dessa skeden kan göras till en liten kostnad. Informationsinsamling har skett genom fria samtal, dock med vissa förberedda frågor. Information har inhämtats från flera delar av projektflödet så som försäljning, projektledning och konstruktion. Vi har kommit fram till att det är värt att lägga mer resurser på förbättringsarbete och se över ansvarsfördelningen för detta.

Titel: Vi sitter alla i samma vagn ? en observation av interaktionFörfattare: Malin JätmarkHandledare: Abby PetersenInstitution: Sociologiska institutionen vid Göteborgs UniversitetTyp av arbete: Examensarbete i sociologiTidpunkt: november 2007 ? januari 2008Syfte och frågeställningar: Syftet med undersökningen är att få en ökad förståelse av interaktionen ombord på en spårvagn. Frågeställningar:Hur interagerar människor ombord på en spårvagn?Hur kan mina observerade data sättas i samband med den inlästa teorin?Material och metod: Som teoretisk bakgrund använde jag mig huvudsakligen av Erving Goffmans begrepp och teorier angående interaktion, kommunikation och agerande samt Eviatar Zerubavel olika teorier om ?flow?, ramar, ritualer, kultur och uppdelning. Tidigare forskning belystes av två undersökningar som behandlade resande över lag men där vissa specifika delar behandlade interaktion och kommunikation.

To lead is to communicate, a main part of the leadership. 80 % of leaders working tasks involve communication of some kind. The ambition of this study is to analyze how four leaders of an international technique consulting company experience and handle community and technical development during their professional courses. The leaders have a various experience of leadership which adds depth and width to this study. To perform the study qualitative method has been used in the form of personal interviews.The result indicates that change is not always beneficial in every aspect of communication.

Saabs vision med de interaktiva applikationerna är att de ska tilltala både den nya besökaren och den lojale Saabkunden. Vi observerade tydliga attitydförändringar när applikationerna inte fungerade. Få kunde tänka sig att köpa en bil efter att enbart ha besökt Saabs hemsida då applikationerna i dagsläget inte kan ersätta känslan av att manövrera bilen själv. För att öka graden av ?stickiness? och ?flow? kan Saab integrera applikationerna i en värdekedja.

This is an examination report in physical education. It focuses on the relation between excercise and nutrition and how this relation works in an icehockeygymnasium in a midsized city in Sweden. The training ratio for the students are 11-12 times a week which indirectly means that the nutricion is very important to them so that they have the strength to manage both training and school. In this examination report you can read about how the food is composed and how many meals the students are offered through their education program. The persons that I´ve interviewed are the head coach, the president of the school restaurant and three students.The students have practise in the noon two times a week, on Tuesdays and Thursdays.

The high viscosity of barley material makes starch isolation problematical using regular methods established for cereals. An adjusted starch isolation method has been set up for barley, based on fractionation and purification. The focus is on attaining truly representative isolates of six flour samples selected for widely differing characteristics within the research program BarleyFunFood (BFF). Beside establishment of the method, this diploma work aspires to serve the BFF with isolated material of sufficient yield valid for further starch characterisation. A pre study was conducted evaluating available wet mixing equipment, experimental conditions and mode of procedure.

Titel: Vi sitter alla i samma vagn ? en observation av interaktionFörfattare: Malin JätmarkHandledare: Abby PetersenInstitution: Sociologiska institutionen vid Göteborgs UniversitetTyp av arbete: Examensarbete i sociologiTidpunkt: november 2007 ? januari 2008Syfte och frågeställningar: Syftet med undersökningen är att få en ökad förståelse av interaktionen ombord på en spårvagn. Frågeställningar:Hur interagerar människor ombord på en spårvagn?Hur kan mina observerade data sättas i samband med den inlästa teorin?Material och metod: Som teoretisk bakgrund använde jag mig huvudsakligen av Erving Goffmans begrepp och teorier angående interaktion, kommunikation och agerande samt Eviatar Zerubavel olika teorier om ?flow?, ramar, ritualer, kultur och uppdelning. Tidigare forskning belystes av två undersökningar som behandlade resande över lag men där vissa specifika delar behandlade interaktion och kommunikation.

This study examines how gender is at work in four series of teaching material of Swedish in the years 7-9 of the Swedish primary school. Analyzing eight books in total, and also their respective teacher?s manuals, the study focuses on the following aspects in both texts and pictures within the books: heteronormativity, marginalization, stereotypes, equality, and also general gender related issues. Doing so, this study approaches the analyzed material with the eyes of a feminist critic. Moreover, this study applies both a qualitative and a quantitative analysis as its method of approach. Initially, the theoretical background and scientific method for this study is presented.