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.

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

Background: The background explains different financial crises and the effect those crises had on the Swedish acquits regarding variable compensation. The resent discussion regarding variable compensation and the main problems with bonuses is also explained. Our theories for this essay is mainly based on the new directions from Finansinspektionen FFFS 2009:6,7 and stakeholder theory. Other theories used are agency theory, stewardship theory and economic man.Purpose: The purpose of this essay is to analyze the new directions for variable compensation and to investigate if these new directions can lead to a more long-term thinking for managers in banks. Method: We used semi-structured interviews with open questions for our survey.

Denna uppsats undersöker varför vissa blogginlägg får många kommentarer jämfört med mindre kommenterade blogginlägg. Utgångspunkten är att undersöka en dagboksblogg skriven av en tonårig kvinna, då det finns förhållandevis lite forskning inom detta specifika område. Materialet som ligger till grund för undersökningen är en blogg som heter Kenza och de tre mest respektive minst kommenterade inläggen från denna blogg under perioder från 1 januari till 28 februari 2009.William Labovs teori om narrativer och Wolfgang Isers reception theory utgör uppsatsens teorier. Metoderna som används är läsbarhetsindex, nominalkvot, narrativ analys och interpersonell analys.Resultaten som framkommit ur analyserna visar att i jämförelse mellan de minst och de mest kommenterade blogginläggen har de mest kommenterade få långa ord och en utpräglad verbal stil. Blogginlägg med en tydlig narrativ struktur och ett direkt tilltal fick också fler kommentarer. .

There are many children in Sweden today, approximately 200 000, who have parents or a parent that abuses alcohol or other drugs. The aim of this study was to investigate how group leaders in support groups for children with addicted parents relate to this sort of support groups. What are their advantages and disadvantages, according to the group leaders?The method used was qualitative and the empirical material was collected through group interviews. We have interviewed eight persons who are social workers and the interviews were carried out at three work places.

The aim of the study is to examine which present conceptions of sexuality there are in treatment of substance abuse for men. The intention is to examine how staff members in these environments perceive clients? sex and sexuality as well as studying if and in that case how they work with sexuality in treatment. A qualitative method formed the methodological approach and semistructured interviews were carried out for the collection of data. Four staff members from two different treatment institutions for substance abuse were interviewed.

Trots lagar, nationella som internationella, återkommer diskussionen om etik vid militära interventioner. Uppsatsen handlar om huruvida NATO:s intervention i Kosovo levde upp till etiska lagar kring militära interventioner samt om normativa teorier fortfarande är relevanta och lämnas utrymme idag.Syftet med uppsatsen är att se om det fortfarande finns utrymme idag för normativa teorier, såsom den etiska teorin just war theory, och om dessa är rimliga att använda. Uppsatsen använder fallstudien Kosovo som exempel och analyserar samtidigt hur denna intervention lever upp till de nio punkterna i teorin.Kvalitativ textanalys samt fallstudie av Kosovo har använts som metoder och just war theory har använts som teori.Resultatet visar att sju av nio punkter helt eller till stor del levdes upp till under NATO:s intervention i Kosovo, och att de resterande två till viss del levdes upp till. Undersökningen påvisar också att normativa teorier lämnas utrymme idag, och att teorin fortfarande kan vara relevant, om än med lite modifikation..

This thesis focus on the presentation of the filmic room the viewer sees in George A. Romero´s three horror classics Night, Dawn and Day of the Dead. The hypothesis goes as follow; fear and element of tension becomes greater if the audience/viewer has a good knowledge about the filmic room in the film, in other words, a good spatial awareness. The conclusion is that it does. The environment is active in its becoming and in its presentation to the viewer.

The role of small businesses is fundamentally important for the economic development in countries. Within this context, business incubation is used as an entrepreneurship development instrument to promote and support new firms in the early stage of their existence. However, research in the field tends to disregard the perspectives of incubatee entrepreneurs. The performed investigation is based on interviews with entrepreneurs from two different business incubators at Swedish universities. This study uses a Situated Learning Theory (SLT) as a theoretical framework, to examine the entrepreneur's experience of the learning environment in a business incubator.

AbstractThe aim of this study was to highlight who represents elderly immigrants and apply the theory of social exclusion. We chose channels for representation that we found important in relation to this group. The first part is a study of available litterature of the subject. We found three main arenas: participation in elections, participation in associations and clubs and representation in political institutions. The findings showed a democratic deficit among elderly immigrants, which gave an indication of social exclusion from the political arena and from participation in associations.For the second part we decided to concentrate on the arena of participation in associations and clubs that represent the elderly and/or immigrants.

In the Swedish general election of 2006, the citizens were faced with the fact that there were two parties that called themselves a ?workers´ party?. It was not just the Social-Democratic Party, which we usually identify as a traditional workers´ party, it was also the Moderate Coalition Party, which we usually identify as a traditional conservative party, which during this suffrage also called them self the ?new moderates?. The central and the main election pledge for the new moderates took its standpoint in the idea that everybody should have a job.

The purpose of this paper is to describe methods to computerize a library and to compare theory with a process in a school library. The case study is based on a school library called Sunnerbogymnasiet which is situated in Ljungby. My questions are;- Which methods are parts of the process to computerize a library?- Which methods are used in the process in Sunnerbogymnasiet?- What does the practical process look like compared to the methods described in theory?In the paper I present the methods in the process according to the studied literature and compare these with a process at Sunnerbogymnasiet. The most significant result is that cooperation between the school library and the community library was the most important reason for the choice of library computer system.

My aim is to examine the special form of interaction between users of the shut-in service and the responsible librarians. My purpose is to examine how mediating of literature can be pictured in correlation with shut-in services. How do librarians describe their experiences of the shut-in service? What roles of mediating can be perceived? How can interaction interpreted in the context of the shut-in service?The material was acquired by doing qualitative interviews of five librarians who works with shut-in service. This study is based on the theory of Åse Kristine Tveit.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

Det militära sambandssystemet RA180 börjar bli föråldrat samtidigt som mobiltelefoni utvecklas snabbt. Systemen skiljer sig från varandra ur flera aspekter, men den allmänna färdigheten i att använda mobiltelefoni ger fördelar för militärt samband. Tidigare forskning har visat att det finns en del brister hos mobiltelefoni, men hur dessa brister förhåller sig till ett sambandssystem som redan används av Försvarsmakten finns inte att studera.Den här uppsatsen syftar till att undersöka om det finns någon militär nytta av att använda mobiltelefoni för samband, istället för RA180. För att göra det görs en systemanalys där systemen jämförs och värderas sinsemellan. I uppsatsen framkommer flera av de möjligheter som finns om mobiltelefoni används som sambandssystem och en av de största är att systemet har en högre tillgänglighet tack vare den befintliga infrastrukturen.