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.

Background and Problem: Human Resources are considered one of the most important assets when competing with other companies. There are a lot of studies made in general on the subject while studies considering a specific context are missing. To consider the context when adapting a HR-strategy is interesting as the structure of the organization and the environment affects both the organization and the individuals within it. To study how the controversial context affects an organization is particularly interesting as the context is subject for discussion in the society.Aim: The study's purpose is to investigate how Human Resources are handled in a controversial business and to identify success factors when adapting the strategy to the controversial context.Methodology: The study started out by collecting theories connected to the subject with Fombrun, Devanna & Tichys HR-cycle. Interview questions where made based on the theories and answered by three of the case company's employees, whom all are well familiar with the case company's HR-strategy.Conclusion: We have come to the conclusion that there are no remarkable differences when handling Human Resources in a controversial context then in earlier published theories.

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.

Is it possible to conduct a joint organizational change despite different circumstances and different starting points, and still talk about the same organizational change? Can all the work that leads to more efficient operations fall into the same category? How can such concept gain legitimacy? The result shows that by talking about a concept, in this case, Lean, as something that leads to a better and more efficient organization, without for that matter have to set a defined content of the concept you still can present the process as one concept. Tough the concept will be practically blank. But there is still a rhetorical value in the concept of Lean. The organization institutionalizes the concept and obtains in this way legitimacy from its surroundings.

Organizational culture is subject of a great debate nowadays and there is especially three schools which affairs its nature of reality; modernism, symbolism and postmodernism. This thesis is built upon a case study about the organization Idé & KunskapsCentrum, which experience various cultural issues. Observations made during visits in the organization environment forms the ground on which discussions about different perspectives are made regarding organizational culture.The thesis describes and investigates the subject of organizational culture and its relationship to human behavior in organizations. Furthermore, I discuss and analyze organizational culture from the three different perspectives, in order to present a critical view on the subject for the reader.The thesis is based upon a case study about the organization Idé & KunskapsCentrum. A qualitative research method has been conducted with data collected especially from an ethnographic study, but also via semi-structured interviews.

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingownership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.

This report addresses the management innovation and how shared leadership is a form of it. The report is a compilation of what shared leadership means and how two municipal organizations works with shared leadership. The two minicipal organizations are Strängnäs and Vällingby. One municipality (Strängnäs) is meanwhile this report produced during insertion of shared leadership. The other (Vällingby) has about two years experience of working with this form of leadership.

The purpose of this study is to see a display on how family, gender and sexuality are produced in four same-sex parents? stories about their children?s pre-school start. The question formulations that have been used were aimed to find out what expectations and concerns parents may have on the pre-school organization, if the parents have any saying regarding the organization, if the pre-school have worked with equality and how they have been treated as a family. The method used is a qualitative study based on interviews. Four lesbian women have been interviewed on their experiences of their children?s pre-school start and after finishing the interviews the content has been analyzed from different viewpoints found in the material.

The aim of this study was to examine bilingual childrenslexical organization and to investigate weather bilingual children hadundergone the syntagmatic-paradigmatic shift in grade four. Thirtychildren from multi-ethnic areas were tested with Kent-Rosanoff wordassociation test in both Swedish and Arabic. The results showed thatmore than 40% of the children had undergone the shift in bothlanguages, 20 % had undergone the shift in only one of theirlanguages and almost 40% had not made the shift in any language. Acomparison with results from monolingual Swedish children in gradethree in a previous thesis, showed that the bilingual children in thisstudy did not reach the corresponding level of lexical organization.The study points to the necessity of including tests regarding lexicalorganization when assessing both mono- and bilingual children withsuspected language impairment. The study also underscores theimportance of supporting mother tongue development in bilingualchildren by for instance adequate mother tongue education.

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.

Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

Internal communication exists in all organizations and is ongoing. It is of great importanceto communicate effectively when deficiencies can have serious consequences. The tsunamithat swept over South East Asia's coast in 2004 is indicative of this. At that time the consequenceswere loss of efficiency and productivity of businesses, health care, police and themilitary. All because of the lack of information.Employees in an organization take many decisions that affect the entire organization.

Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

AbstractTitle: Equalis quality assures the communication. A qualitative study of superiors and co-workers view on the internal communication.Number of pages: 39 (42 including enclosures)Author: Ia AppelbergTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn term 2010University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose: Superiors and co-workers view on the internal communication is studied with the purpose to identify whether their opinions correspond with one another, and what differences and similarities there might be.Method: This study is based on qualitative interviews with superiors and co-workers, and complements with the use of observations.Main results: The results indicate that superiors and co-workers agree on several aspects of the communication, such as the fact that the organizational communication is disorderly and lack clear rules and guidelines. Superiors believe that the organization has a corresponding view on the internal communication, while co-workers are convinced this is not the case. This despite the fact that the results in the end show that both groups overall have very similar opinions on several of the elements in question. Another mutual opinion is that both groups wish to receive more information about current events and such.