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.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict.  The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.

This paper aims to present a theoretical understanding of the emergence of extreme right- wing populist parties (ERP), and more specifically the electoral breakthrough of the ERP party, Sverigedemokraterna in the municipality of Karlskrona. By doing so the study is constructed as a theoretical framework, where the empirical material and the theoretical aspects are interwoven. This means that the theoretical framework also functions as an analytical part. The paper shows how Sverigedemokraterna could be understood as an ERP party, based on e.g its populist anti-establishment critique, and its critique towards the ?immigrant issue?.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

The purpose of this Master´s thesis is to examine howchildren?s needs, based on the Convention on the Rights ofthe Child, are provided for by the librarians when they havethe opportunity to create new libraries. We also examine ifchildren have been involved in the process and in that case towhat extent.Our theoretical perspective is based on MarianneAndersson?s and Dorte Skot-Hansen?s model of the fourdifferent functions the library can have for their users. Inorder to illustrate the degree of children?s involvement weuse Roger Hart?s model of participation.The thesis is based on qualitative interviews with seveninformants working at six different libraries.As a result of the thesis we can see that priority have beengiven to the function concerning how to find your way in thelibrary as a user.

The aim of this master?s thesis is to investigate a possible connection between the development of mobile library services in Sweden and the development of cultural policy during 1945-2006. Our main question is: is there a connection between the development of the mobile library services in Sweden, as described in Biblioteksbladet, and the development of cultural policy as portrayed by Anders Frenander and Dorte Skot-Hansen? In order to answer this question, we formulated two secondary questions: - How are the mobile library services described in Biblioteksbladet between 1945 and 2006? - Are there any similarities or dissimilarities between the development of the mobile library services and the development cultural policy as described in our theoretical models? If so, in what way? Our study covers the entire time period since the start of the mobile library services in Sweden in the late 1940s. The final year for our investigation is 2006.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

The purpose of this essay is to present, from a theoretical framwork about regional democracy, possible methods to handle the regional democratic problems in Östergötland in Sweden and to investigate the opinion of the political parties regarding this issue. Both the national and the local/regional level are investigated. The contents of the essay is based on literature studies and interviews of politicians in Östergötland. Regional democratic problems that is discussed are the political responsibility and the power distribution between the political actors on the regional level. A solution of the problem could be to organize the regional society structure in accordance with one of the following organization models"Statligt regionalt ansvar","Kommuner i samverkan"or"Regionalt folkstyre".

The purpose of this essay is to analyze theories about positioning that will create an image of the positioning process, which we later on shall benchmark with other companies way to position their brand. By this, we want to obtain a well-documented work on how Luma Metall AB should work with the positioning on its brand in the future. This essay is based on a qualitative method that is characterized by an abductive approach. The empirical materials we have gathered through interviews with 5 selected persons that are well experienced on the subject have given us important information. We have come to a conclusion how a small company in a B2B market can position itself.

The purpose of this essay is to examine whether the descriptions of Stalin's terror in history textbooks for high school changed from the 1950s until the 2010s. Since previous research shows that textbook content is influenced from different directions and that it dominates in teaching, therefore I want to find out what similarities and differences that exist in the textbooks. The survey is based on a qualitative approach because I want to have a profound picture of the descriptions of Stalin's terror. The results of the survey show that the number of casualties and the descriptions on the famine has changed over time. Furthermore, textbooks also found it difficult to distinguish between terror, politics and ideology.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

The purpose of this thesis is to examine how five public libraries reason about the use of social media in their day-to-day work. This thesis aim to answer three research questions: What is the libraries use of social media today? How do libraries look upon their own use of social media? And have the libraries formulated any goals about their use of social media, and what are their thoughts on this? The methodology used in this thesis is a content analysis of the libraries social media and a questionnaire interview which was sent by mail to all of the libraries involved. The theoretical framework for the thesis is a model developed by Jochumsen, Hvenegaard Rasmussen and Skot-Hansen.The results of our study shows that the room of meetings, from the theoretical framework, are the most represented in the content of the social media used by the libraries. The libraries find that social media is a good way to connect and communicate with their users, but they feel that the time they spend on their social media is not enough.Our study also shows that most of the libraries have not formulated any goals for their use of social media, and that they do not have any intentions to do so..

This study presents a methodology that enables the annual average power of a wind turbine to be increased by automatically optimizing it?s airfoil, twist and chord dis- tribution. As a part of the study the software SiteOpt has been developed. This software connects the open source software XFOIL with the blade element momen- tum theory. XFOIL gives lift and drag coefficients which enable the blade element momentum theory to predict the power of a wind turbine at different wind and ro- tational speeds.