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.

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.

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.

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.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Syftet med denna studie är att undersöka hur företag arbetar med att försöka förverkliga enhållbar strategi som kräver ändring av kunders beteende. Studien adresserar två brister itidigare forskning: i) avsaknaden av empiriska studier av hur företag arbetar med hållbarastrategier i praktiken och ii) bristfällig fokus på de trade-offs företag ställs inför i arbetet medhållbara strategier. För att besvara syftet och adressera bristerna i tidigare forskning har vigenomfört en fallstudie av Nudie Jeans Co (Nudie) och produkten dry jeans. Vi har valt enkvalitativ forskningsmetod och samlat in data från Nudies hemsida, sociala medier,observationer i Nudies butik, intervjuer med butikspersonal och sekundära intervjuer medpersoner från Nudie av relevans för studien. Vi visar att Nudie använder information,utbildning och deskriptiva sociala normer för att försöka påverka kundernas beteende.

In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

Uppsats behandlar företags kapitalstruktur d v s fördelning mellan främmande och eget kapital. Det finns teorier kring ämnet som menar att ett företags värde påverkas av sammansättningen mellan skulder och eget kapital. Detta föranledde vår problemformulering om att närbesläktade verksamheter uppvisar en likartad skuldsättning. Syftet var att jämföra skuldsätt-ningsgraden mellan kapitalintensiva branscher och kapitaltunna branscher. Utifrån detta ställdes vår hypotes upp om att kapitalkrävande branscherna fastighet och tunga maskiner har en högre skuldsättningsgrad än branscherna läkemedel och tjänster.

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.

Färg och ljus används som upplevelsegeneratorernyckelord: upplevelse, färg och ljus.

Since Sweden joined the European Union all Swedish fruit and vegetables are classified according to EU Quality standards. One important function is the product description and how it can facilitate the trade; for example in better comparing prices and also to guarantee the quality of the product. This quality standards or product descriptions are written as words of an Act and obligatory for all countries that has joined the EU. It?s often a demand from the customers to be certificated according to some of many certificating systems. One example is the common worldwide GLOBAL GAP-certification system created by the organisation EUREP which represents the leading European retail traders.

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.