Vi undersöker huruvida de två teorierna Pecking order och Trade-off gemensamt kan förklara utformning av kapitalstruktur och hur beslut gällande denna ser ut hos svenska börsnoterade företag. Vi menar att den aktuella kapitalstrukturen är en konsekvens av den historiska utvecklingen inom företag, där tidigare års finansiella över-/underskott leder till dagens kapitalstruktur och att asymmetrisk information och transaktionskostnader gör att intern finansiering är att föredra framför extern. Företag ser dock fördelar med viss skuldsättning, vilket bidrar till att företag sätter upp en målkapitalstruktur i början av aktuell period. Företags benägenhet att justera sin kapitalstruktur mot denna målkapitalstruktur varierar beroende på vilken situation företaget befinner sig i och olika anpassningshastigheter uppstår till följd av att vissa situationer föredras framför andra. Vi undersöker sambandet mellan målkapitalstruktur och finansiella över-/underskott och hur detta påverkar företags förändring i kapitalstruktur.

The aim with this study is to investigate how the role of the teacher has changed and how society has influenced the teachers' situation in the 1960s and 2010s, with a focus on teaching in secondary school. Starting in the late 1980s when the concept of profession was introduced to the Swedish teachers, many claim that a deprofessionalization for teachers started at this time. Others say that already in the 1960s, the teachers status in the society started to decrease.The method I have used is a rethorical analysis of articles in Swedish Teacher Union Journals. I have also availed myself of one article in the newspaper and articles in online magazines. The rethorical analysis aims to investigate whether the articles give an enthusiastic or dystopian approach to the teaching role, in a similar way as Thomas Karlsohn have used the concepts..

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Abstract The subject of this thesis is the priority rules that apply in connection with mining activity. Already back in the 1800s, there were rules in the so-called Lego Charter concerning protection of workers, mainly servants. When the first modern Trade union was founded in the 1870s, also developed a collective agreement. These agreements were the order of priority clauses had to intend to ensure employees' working lives. Exceptions had to be done by ensuring that individual employees' dependents. In 1974 the Act on employment entry and had intended to protect older workers.

This essay is a comparison according to the ideological thoughts about womens position in the society of Mao Zedong och Josef Stalin. The material I have analysed is writings by Mao and Stalin, in a wide range from leaflets to orders to the armies of the states of China and the Soviet Union. The method I have used is an ideological analysis where the attitude towards women is the target for my survey. The attitude towards women generally was not unified in the world during the time for Mao and Stalin. In many countries the women was intended to take care of the children and the home, not be active in working and fighting.

The purpose of our study is to find out if insiders in Sweden generate abnormal earnings through insider trades. We want to pinpoint the cause for abnormal earnings by dividing transactions after company market value, size of the trade and type of insider. A quantitative approach using the market model have been used. We have conducted an event study over two short term event windows. We conclude that insiders in Sweden generate positive abnormal earnings for sales and negative for purchases in our ?long? event window.

The Common Agricultural Policy (CAP) in the European Union (EU) is one of the oldest fields of cooperation within the European Union. During the past decades the different Commissioners have made several proposals about changes in the CAP and many of them have not been passed but renegotiated. The present Commission has however published a report in 2011, which emphasizes that the CAP has three alternative ways to go in the future. This study aims to predict which one of these three alternative ways it is most likely that the CAP will take according to the historical institutionalist theory. When to be able to predict this text analysis is used.

The European Union's long-term budget negotiations during the summer of 2005 were obstructed from being successful due to a quite fierceful debate about the future guidelines of the Common Agricultural Policy. A quarrel about money and who gets what, was the common answer as to why it took the European leaders six months to accept the budget, and quite rightfully. This essay, however, goes beneath those explanations and tries to see what other reasons there might be for such a phenomena.With a new institutionalistic approach this study seeks to see what underlying reasons for why an institution such as CAP is so resistant to change. With special attention to the new historical institutionalism and the rational choice institutionalism the study successfully shows that though the front laying reasons to the problems with the budget might have been economical, several other factors also affected the outcome of the budget negotiations.Structures, national identity and decisions taken when outlining the Common Agricultural Policy in the 1960's still affect the European union, its members and foremost of all, the Policy/institution itself..

Background: It has been a common perception in the media in recent years that external shopping malls extinguish the trade in Swedish downtown areas. Factors that promote external shopping malls are that customers become more and more indolent and more people buy cars. Despite this fact, downtown areas have a great deal to offer when it comes to creating a pleasant atmosphere. Furthermore, customers are becoming more demanding and want something extra while doing their shopping. More and more shopkeepers therefore realize the importance of events as an instrument to offer experiences to the customers.Purpose: To investigate whether shopkeepers in downtown Linköping consider the external shopping mall in Tornby a competitor or not and, if so, in what ways the trade in the downtown area has been affected by Tornby.

Syftet med uppsatsen är att undersöka hur omsättning och rörelseresultat har samband med företagets kapitalstruktur. Resultaten jämförs med befintlig teori för att verifiera de teoretiska ansatserna. Regressionsanalys av tidsserier för 32 svenska börsnoterade företag med mer än 20 miljarder svenska kronor i omsättning 2010 har använts vid den här undersökningen. Data från åren 2004 till 2010 till varje företag är tagen från databasen ?Affärsdata? och undersöks genom regressionsanalys.

The aim of this study is to investigate the situation in Romania concerning trafficking for sexual purposes. We look at what affect the European Union has had relating to this matter, in order to conclude what a membership implies on the fight against trafficking. A gender perspective is apparent throughout the essay and new institutionalism leads us to focus on the affect of the EU, both formally and informally. Questions to be answered revolves around the EU:s strategy against trafficking, recent trends and the implementation of the strategy in Romania, formally and informally. The study has the form of a case study and is conducted through a field study in Romania.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

In this thesis we have examined Västra Götalandsregionens ways to lobby and network in the European Union. Our aim was to examine which kind of methods the region uses to lobby in a successful way in Brussels. We found that the region uses both formal and informal methods of lobbying to gain advantages in Brussels. We also wanted to locate various networks which the region is involved in to more easily have their interests satisfied. We found that they had a lot of different alliances and that it is necessary to be involved in different networks to have a chance to lobby the EU institutions.