Syfte: Syftet med uppsatsen är att jämföra och analysera valet av finansieringsform och påverkande faktorer av kapitalstruktur inom respektive bransch. Vidare kommer detta att ställas och beprövas mot de teoretiska modellerna.Metod: Uppsatsen utgår från en kvantitativ ansats. Internetenkätundersökningar inom respektive bransch samt en räkenskapsanalys utifrån årsredovisningar.Teoretiskt perspektiv: Teorin ger en ingående kunskap om MM: s proposition I och II, samt teorierna trade-off och pecking order. Vidare behandlas en del relevanta begrepp.Empiri och analys: Sammanställning av information ur enkätundersökningar och årsredovisningar. Vidare har empirin analyserats och kopplats till teorierna.Slutsatser: Pecking order teorin stämmer bra in som tillämpning på finansieringsform för tjänstebranschen, dock inte på fastighetsbranschen.

Invandrade kvinnor i Handels. Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976. (Immigrant women in Handels. Conceptions of labour immigrated women in Handelsnytt 1961-1976).The primary purpose of this thesis is to analyze the written conceptions of labour immigrated women in Handelsnytt, a Swedish Trade Union magazine. The analyses of the conceptions are based on theoretical categories of class, gender and ethnicity.

We are more aware than ever about our impact on the common environment and the world's population. Consumption awareness can be one way to take social and environmental responsibility. This study aims to examine young adults' (19-30 years) attitudes toward consumption awareness in Sweden. Consumption awareness is treated in this study as the consumption of environmental and fair-trade labeled products that have been certified of a third party. The study is limited to everyday commodities, which in this case is groceries, household consumables and clothing.

Skuldsättningsgraden ökar värdet på ett företags aktier genom skatteskölden, samtidigt som den ökar sannolikheten för finansiella problem och dess kostnader. För att uppnå en optimal kapitalstruktur måste skatteskölden balanseras mot de potentiella kostnaderna för finansiella problem. Det finns ingen matematiskt formel som förklarar hur denna optimering bör ske, det finns dock fyra viktiga faktorer som ledningen på ett företag bör ta hänsyn till när de bestämmer skuldsättningsgraden ?företagets lönsamhet, storlek, tillgångsstruktur och affärsrisk.Syftet med denna studie är att testa vilka oberoende variabler som påverkar skuldsättningsgraden hos de största svenska börsnoterade företagen och genom detta kunna dra slutsatser om huruvida de tillämpar en optimal kapitalstruktur enligt Trade off teorin.Korrelation-samt den multipla regressionsanalysen visar att det inte finns något samband mellan skuldsättningsgraden och de oberoende variablerna. Vi kan därmed dra slutsatsen att företagen i populationen inte har en optimal kapitalstruktur..

Sverige är ett exportland med lång tradition av handel med omvärlden. För att kunna utnyttja våra absoluta och komparativa fördelar gäller det att vi har god kunskap om vad som påverkar vår handel. Dagens konsumenter har ett stort antal produkter att välja mellan. Handla har aldrig varit lättare och med hjälp av internet är det möjligt att handla varor från andra sidan jordklotet med minimal ansträngning. Vi ställer oss frågan, har vår språkkunskap och kultur en inverkan på den internationella handeln? Denna fråga ska försöka besvaras med hjälp av ett bland de vanligaste verktygen vid skattning av bilateral handel, den så kallade gravitationsmodellen.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

The subject of this essay in archaeology is the economy at the mining village of Saladuringthe 16th and early 17th century. The silvermine in Sala was once the foremost producer of silver in Sweden, and the mine as well as the mining village had had a long and rich history. This history can be seen in historical documents as well as in archaeological findings. The lure of silver attracted many different people to the mining village. This in turn madetrade an important part of the mining village.

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.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Relations between the Central Organisation of the Workers of Sweden and the Swedish Trade Union Confederation, 1910-1930:The Unification Debate The purpose of this study is to depict the hostile relations between the two unions, the Central Organisation of the Workers of Sweden (SAC), and the Swedish Trade Union Confederation (LO), between the years 1910 and 1930, the proposal of and following debate about unification being especially focused on. The questions are the following:1. What ideological differences where there between SAC and LO? 2. What ideas were common in the debate? 3.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Today, the catering personnel are an essential part of the safety organization on board Swedish passenger vessels in ferry services. Their responsibilities for the safety on board have increased in connection with the changes in regulations made on the shipping industry. These changes have been mostly related to human factors and structural leadership in the last 25 years.A well-functioning safety organization requires competence and commitment from every individual. Previous researches on Swedish passenger ferries concerning the safety organization have raised issues regarding the catering personnel?s perception of the safety on board.

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

This essay discusses the issue of the role of women and also whether they could obtain a strong social position during the Viking Age. Moreover, it does discuss the question of how frequent women were present in Viking Age scriptures, art and archaeological artefacts in comparison to our view of women and her position in the modern society. The archaeological material used is in majority that found in Birka, such as burial and habitational findings. These objects, as well as other comparable and similar findings from other places, when put together with written sources, show that women had different roles in the society. She was able to have a strong social role during the Viking Age not only becauseof the status her family had but also because of her own merit depending of her skills and ability.The archaeological findings found in female graves and other findings in the area, suggest a specializing within both textile production and trade for the women.