Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

This study discloses the responsibility of social work for the Swedish welfare state respective deacons in the Swedish protestant church, which roll the Swedish protestant church have in the existent welfare and also if deacons experience any expectations and how these expectations in that case are expressed.The aim of this study was to investigate the relationbetween deacons working within the Swedish protestant church and social work, as it appears for professional deacons. The method of investigating the questions raised by the aim of this study has been qualitative analysis of answers derived from six deacons working in different workplaces. The data derived from these interviews was then analysed through the theory of Gösta Esping-Andersen about welfare states and also through background research and earlier science research about the social work within the Swedish protestant church and other social work. The result of the study show that the welfare state in Sweden has the comprehensive responsibility for the citizens. Deacons working within the Swedish protestant church does not have the same responsibility.

Several studies have shown that people misjudge and fail to correctly combine probabilities. An explanation for these tendencies is the conjunction fallacy. Basically, the conjunction fallacy refers to violations of the conjunction rule, which states that the probability of a combination of two independent events (A & B) cannot exceed the probability of neither event (A or B). In connection with the growth of the Swedish gambling market and the fact that betting is an everyday-event containing well-defined probabilities, it is considered to be both up-to-date and relevant to study whether the conjunction fallacy also occurs in betting. Previous studies have shown that people fall victims of the conjunction error, however, only in controlled laboratory settings.

Today small metal parts are mass-produced as for example rollers in cylinder bearings. At high velocity cutting the metal is cut with a great force in a scissor-like device. Both precision and repeatability is important to be able to guarantee good quality, but from an economical point of view it is also important to keep a great manufacturing capacity. The part of the process that is most time consuming is when the metal bar, that is about to be cut, is fed to the right position. Therefore it is interesting to examine if the time used for positioning can be reduced.

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Ungdomar idag står inför en mängd valalternativ. Syftet med studien var att få förståelse för hur ungdomar i ett individperspektiv hanterar och upplever sin beslutsprocess beträffande sitt gymnasieval. En kvalitativ metod användes och intervjuer genomfördes med åtta elever i år nio från en skola i en medelstor kommun. Resultatet visar att tanken på gymnasievalet initieras främst från personer i ungdomarnas närhet. De har periodvis tänkt väldigt intensivt på gymnasievalet.

The purpose of my study is to find out how preschool teachers reason concerning their work withgender equality from outside of the curriculum. I propose the following questions: If there is apositive view over the relevance of gender equality from outside of the curriculum? Does thepreschool teachers think themselves to work with gender equality from outside of the curriculum?Does the preschool teachers have any thoughts on whether working with gender equality will have apositive or negative effect on the children? In what way does the preschool teachers reason on theirown meetings with boys and girls? The method chose to use is a qualitative study that is based oninterviews. I have interviewed four preschool teachers in a small society called Katrineholm. Afterthe interviews I have analyzed the material and split it into themes that has been processed.

In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

Background: Relatives to people with schizophrenia often experience a great burden and inmany cases takes a lot of responsibility for the person suffering from schizophrenia. Nationalguidelines emphasize the importance for relatives to be involved in mental health care, butunfortunately that is not always the case. Objective: The aim of this study is to investigateand describe how relatives to people with schizophrenia have experienced collaboration andsupport from mental health services, and what requests they might have for the futureregarding the design of collaboration and support. Method: Qualitative approach. Interviewbased study with qualitative content analysis as a method.

Frågan om hur och när ett bindande avtal uppstår mellan två parter är en praktiskt viktig fråga i affärslivet. Den svenska avtalslagen behandlar ingåendet av avtal enligt anbud-acceptmodellen men inte de många andra modeller som kan ge upphov till avtalsbundenhet. Dessa modeller har istället fått utvecklas och preciseras i rättspraxis och doktrin. Syftet med uppsatsen är att undersöka under vilka förutsättningar bindande avtal kommer till stånd i den svenska rätten och samtidigt översiktligt diskutera hur den framtida svenska avtalsrätten bör se ut.Uppsatsen behandlar den svenska avtalsrätten men analyserar även i stor utsträckning material från övriga nordiska länder. Detta eftersom lagstiftningen i dessa länder vad gäller allmän avtalsrätt uppvisar stora likheter.

Uppsatsen behandlar olika definitioner av korruption utifrån internationella regelverk. The United Nations Convention against Corruption (UNCAC) ger en mer specifik definition till korruption än the African Convention on Combating and Preventing Corruption and Related Offences (AUCPCC). Då det finns flera olika definitioner av korruption kan diskuteras huruvida en enhetlig definition är nödvändig. Korruption påverkar även rätten till att bli prövad av en självständig och oberoende domstol. De internationella regelverk som behandlar denna rättighet är the Universal Declaration on Human Rights (UDHR), the African Charter on Human and Peoples? Rights (ACHPR) och the International Covenant on Civil and Political Rights (ICCPR).

In the debate on laying hen welfare, and specifically housing conditions, the main focushas been on physiological and behavioural measures. What is lacking is knowledge of howthe hen experiences the situation ? her state of mind.This study is an attempt to gain insight into the private mental states of former batteryhens. It uses a cognitive bias method based on spatial judgement, i.e. judgement of aambiguous stimulus placed spatially in between a reinforced and an unreinforced stimulus.This method has previously shown differences in judgement by animals in enriched versuspoor housing.

In the early morning of February 24th, 2022, Russian troops crossed the border to Ukraine which started the full-scale war between Ukraine and Russia. Even though the war does not directly involve the EU or member states of the union, it affects the lives of the European people. While previous research has established that general attitudes towards the European Union and European integration has changed in some countries within the Union since the start of the war, the question remains how attitudes towards EU and European integration has changed across EU. A second unanswered question is whether populations in Western and Eastern Europe have responded differently, leading to a potential divergence or convergence in attitudes. The theory ?Rally around the flag? suggests that an outright war that border to EU will increase support for the political leadership in EU.

Sexual risk-taking among teenagers has rapidly increased and only during the last decade the existence of Chlamydia has more than tripled. The future is facing big challenges to cope with the problem. Though the big efforts made on preventive work, Chlamydia continues to spread. The study aims to examine the existing attitudes towards sexual risk-taking among teenagers. The central mode of procedure is to use qualitative focus group interviews, and is complemented with a quantitative survey. A total of 30 teenagers, 15 boys and 15 girls, age 16-20, are participating from three different high schools in Gothenburg.