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.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Coconut water as a rehydration fluid. - Can coconut water be recommended as a better choice than water or sports drink after moderately intense training?Author: My Green, Joakim LundSupervisor: Henriette PhilipsonExaminer: Frode SlindeProgram: Dietician study program, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 26th, 2014Background: Already in the 1960s an alternative to water as a rehydration fluid occurred, the so-called sports drink. Coconut water has in recent years been claimed as the "natural sports drink" in media. Coconut water is sold in shops and fitness centers around the world and has established itself as an alternative to water and sports drink in terms of rehydration after a workout.Objective: To investigate whether there is scientific evidence to recommend coconut water as a rehydration drink after moderately intense exercise ahead of water or sports drink.Search strategy: The search for articles in this systematic review was performed in the databases PubMed, Scopus, Cochrane and GUPEA.

This thesis on the sustainable urban development has the intent to discuss the conservator?s position in alteration of the built environment. An essential component of the thesis consists of a case study in the form of an entry in an open architectural competition for the development of Furuset, an urban residential area in Norway. The thesis? discussion is based on two approaches to change and socio-economic transformations, considered being dominant within the heritage theory and practice: the production of ideas and great narratives and conservation as an instrumental tool.

Background: Traditional oral health education is seldom enough in order for dental care personnel to motivate their patients to good, long-lasting oral health care habits and there is a need for evaluation of other more efficient methods. One of these methods is motivational interviewing. An overview of its origin, definition, theoretical background and practical methods is given by way of introduction. Aim: The aim of the investigation was to review studies that had used motivational interviewing in order to obtain oral health, focusing on prevention and treatment of gingivitis, periodontitis and dental caries. Method: Systematic review. A search question was run through the databases ASSIA, ERIC, PsycINFO, Social Services Abstracts, Sociological Abstracts and PubMed. The articles were reviewed based on defined inclusion and exclusion criteria. Results: Five publications (based on three studies) met the inclusion criteria.

This thesis includes a review of scientific studies of tree injuries following mechanized thinning. Interviews have been made with drivers of single grip harvesters and forwarders in forest thinning and a number of essential factors have been identified as the most important to take into account in order to minimize and/orprevent injuries to stems and roots of remaining trees..

The practice of landscape architectural involves forming the space in our cities and suburbs, as well as the landscape surrounding. The need of exploiting green environment leads up to, among other issues, flood problem during heavy rain and overfed water environments. The problem is partially caused by the shortage of knowledge, how the environment is responding of the innovations made by the city- urban planning and how to get sustainability. Research and knowledge how to take care of our environment, in a natural way, is increasing. The object of the thesis is to propose control and balance in urban wetlands, and discuss the difference a plant design can do. The thesis deals with discourses in the field of landscape architecture, biological diversity, dam construction, limnology, planting design and management, pollution of the environment and urban design practice.

In preparation for the autumn term in 2011, the Swedish elementary school adopted new syllabuses regarding, inter alia, the civic education (Sw. Samhällskunskap). The civic education has traditionally been a disciplinary subject with a main purpose of mediating democratic values as well as providing generalorientation in the society. Generally, the civic education intends to reflect the world in which people live in, being a complex society which to a large extent is regularly affected by global aspects and developments.      The purpose of this study is to review all the elementary school?s syllabuses relating to the civic education with specific focus on the globalisation perspective.

I uppsatsen görs en jämförande studie mellan språkförståelsen av danska bland svenskar som har läst danska vid olika utbildningsinstitutioner i Sverige och svenskar som inte har några särskilda förkunskaper i det danska språket. Genom att undersöka svenskarnas hörförståelse, läsförståelse och översättning från danska vill uppsatsen kartlägga den språkliga förståelsen för att undersöka vilka faktorer som kan påverka språkförståelsen i grupperna och hur de skiljer sig åt. Undersökningen visar även på vilka ord som kan vålla problem i förståelsen och hur informanterna har löst sådana problem. Hypotesen för uppsatsen är att informanternas förståelse av danska inte bara beror på om de har gått någon kurs i danska eller inte, utan att den även till stor del beror på deras kontakt med danska språket på olika sätt..

Denna uppsats syftar till att undersöka hur kvinnor och män skildras i text. Genom att analysera ord som följer efter hans och hennes i en mängd texter bestående av nyhetsartiklar, insändare och skönlitterär text undersöks om och i så fall vilka skillnader som finns mellan hur kvinnor och män skildras i text. Genom att dela in orden i kategorier har det varit möjligt att studera och synliggöra mönster för hur de båda könen framställs. Uppsatsen har den kritiska diskursanalysen som teoretisk ram vilket möjliggör tolkning utifrån en större samhällelig nivå. Resultatet visar att kvinnor och män i jämförelse med tidigare forskning framställs som mer jämställda, men att påtagliga skillnader trots allt finns.

The National Libraries task to save and preserve the national cultural heritage has turned to a new challenge in a digital world. The preservation of born-digital material for future use requires not only saving the digital object itself but also information about the object, preservation metadata. This is a relatively new issue and the library community has very little experience in this area. It has become evident that international cooperation is necessary to solve the task and that the development of international standards is of fundamental significance. This thesis investigates what has been done to meet the problems with the fast obsolescence of digital material with the focus on metadata.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

In preparation for the autumn term in 2011, the Swedish elementary school adopted newsyllabuses regarding,inter alia, the civic education (Sw. Samhällskunskap). The civiceducation has traditionally been a disciplinary subject with a main purpose of mediatingdemocratic values as well as providing general orientation in the society. Generally, the civiceducation intends to reflect the world in which people live in, being a complex society whichto a large extent is regularly affected by global aspects and developments.The purpose of this study is to review all the elementary school?s syllabuses relating to thecivic education with specific focus on the globalisation perspective.

The environmental work in Sweden has developed a lot over the past fifty years. Today, most companies have some kind of environmental work. Environmental activities are regulated by the Environmental Code, which applies in parallel with other laws. This report is an environmental review for Bräcke Diakoni. The report aims to find out how much environmental impact Bräcke Diakoni has.

Today it?s common that companies and organizations are facing several challenges and problems when it comes to making their IT-environment more efficient. Some of these are the management of user?s computers and file security. Comput-er users are often tied to their personal computer due to personal programs and files.

Female genital mutilation (FGM) is an ancient custom which is practiced in many African countries. After years of disturbances in these countries many Africans have immigrated to Sweden. The aim of this literature review was to describe how nurses in the best way can treat these women, and be able to provide the best care for them when they seek healthcare in Sweden, on account of complications from FGM, and to find out which part education play in the attitudes toward FGM..