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.

Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations? desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources.The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

Abstract Thou there are much written about management, are there, according to Mintzberg no simple definitions regarding how managers should operate towards other co-workers or employees. This essay outlines a perspective for study of managers, from an employees point of view. The study was preformed at one private company, and the empirical data was gathered from five employees. The methodological approach contained qualitative methods based on semi-structured interviews. By using this method, a deeper understanding regarding the questions was desired.

Digitizing objects and environments from real world has become an important part of creating realistic computer graphics. Through the use of structured lighting and laser time-of-flight measurements the capturing of geometric models is now a common process. The result are visualizations where viewers gain new possibilities for both visual and intellectual experiences. This thesis presents the reconstruction of the Parthenon temple and its environment in Athens, Greece by using a 3D laser-scanning technique. In order to reconstruct a realistic model using 3D scanning techniques there are various phases in which the acquired datasets have to be processed.

The aim of this study has been to investigate students? understanding of fractions when they occur in the practical subject home economics. In order to investigate this, the learning study method was used. Learning study can be understood as a method to gain deeper understanding of what is learnt by students during a lesson to increase learning outcome.The variation theory framework has been utilized to analyze the results of this study. The object of learning was chosen to be addition of fractions bigger than one half when they appear in home economics.

This Master´s thesis examines the conceptual ideas of science fiction and science fiction fandom produced in the Swedish fanzine Science Fiction Forum (1960-) between the years 1960 and 1980. Science Fiction Forum was and still is a fanzine published by Skandinavisk Förening för Science Fiction (Scandinavian Science Fiction Club). Both the club and the fanzine are a part of the phenomenon called fandom.A fandom is a collective of people called fans who form a community by sharing a special interest in a special object. The fanzine is one of the many material products produced by fans within a certain fandom. Science Fiction Forum and Skandinavisk Förening för Science Fiction were founded in 1959 and are a part of swedish science fiction fandom, where the object of fandom is literary science fiction..The primary focus of this thesis is the meta discussion on science fiction and science fiction fandom in Science Fiction Forum.

The forecast ability of four well-known exchange rate models for theSwedish krona is tested in this thesis. The models that are tested arethe purchase power parity, the real interest differential model, thesticky-price model and a productivity model. In addition to thebenchmark, the random walk, they are also compared to each other.They are all tested on three different horizons one quarter, two quartersand four quarters. The mean squared forecast error criteria and thedirection of change criteria are used for evaluation of the forecastability. Only in a couple of cases are the forecast ability of thetheoretical based models significant better than the random walk..

Stockholm is growing with almost two fully loaded SL-buses a day. One of the consequences that derive from this is the increase of public transport travelers who put the regionally governed public transport up to the test in terms of its capacity. The Transport administration in Stockholm County initiated 2015 a project with the purpose of simplifying the calculation of bus stop capacities. A hypothesis (set up by the Transport administration) based on that a model for calculation of bus stop capacities could be calibrated for Stockholm conditions is being researched in this bachelor?s essay.The study is implemented by self-collected traffic data from bus stops located in the Stockholm city center.

In this thesis, a transparent model of the human head has been constructed which was filled with a substance that represented the brain. This model was later crash tested. This was done in order to examine how a transparent model of the human head can be constructed to generate accurate data from crash tests. It was also done in order to examine how impacts on the front of the head can deform the rear of the brain. When a head is decelerating, the brain moves forward inside the skull and may hit the front of the skull.

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

The purpose of the thesis is to investigate whether a higher income make individuals more likely to exceed the speed limit. In addition to income the variables age, sex, perception of the speed of the average driver and offense history for the last three years are taken into account.The method used is based on a survey performed at the mandatory annual motor-vehicle inspection (Bilprovningen). 177 individuals were asked to participate, of these, 124 completed the survey which in turn left us with 117 usable observations.The analysis is based on two forms of regression, a linear regression and an ordered logit regression to confirm the results for the ordinal data.The final model indicates a result where income and age are statistically significant. Sex is considered insignificant for our data material and is excluded from the model. Age has a negative effect on the propensity to exceed the speed limit while income has a positive effect.

This thesis treats the subject of a complete steady state and dynamic model of the VSC-HVDC covering both the AC and DC system-side of the converter. The topology of the model is recreated after the scheduled transmission line in the south of Sweden, called SydVa?stla?nken. The topology covers both a simple two terminal connection as well as a multi-terminal one. This model is to be implemented in the power system simulation program ARISTO.

This thesis examines how a company can get an effective, high quality, maintenance of their computerized systems. After literary studies concerning the life cycle activity Maintenance we have studied how the maintenance at the department IT Supply of IKEA IT AB in Älmhult is carried out. What steps and measures in the analyzing of results of changes are carried out and if they have predefined processes for changes. Based on the facts we found most important in our literary studies we have created a model and theoretically applied this to the maintenance of a specific system to see what they can work with to further improve the quality and efficiency in their maintenance. The basis for our thesis is literary studies and the collected material has been used as a foundation for the research at the company, which was carried out through interviews. This thesis is based on the question: ?How do the lack of a model for maintenance and the lack of orientation affect the maintenance in a company??.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.