Thesis (Ph. D.)--University of California, Los Angeles, 1992. / Includes bibliographical references (p. 202-219).

The debt crisis may be sleeping rather than dead-- and may well be aroused as interest rates rise again. Debt reduction and policy reform-- including fiscal reform and privatization-- improved access to capital markets in the 1990s for some developing countries that had debt servicing problems in the 1980s. Overall, however, access to capital markets depends mostly on international interest rates. / "July 1994"--Cover. Includes bibliographical references (p. 29-30).

Thesis (Ph. D.)--Northwestern University, 1986. / Typescript. Includes bibliographical references (p. 312-326).

Thesis (Ph. D.)--Fordham University, 1992. / Vita. Includes bibliographical references (leaves 267-289).

Thesis (Ph. D.)--University of Toronto, 1994. / Includes bibliographical references (leaves 205-209).

Thesis (D. Min.)--Trinity Evangelical Divinity School, 1994. / Abstract. Includes bibliographical references (leaves 170-177).

C. Fred Bergsten, William R. Cline, John Williamson. / "April 1985." / Includes bibliographical references.

Sammanfattning   Titel: Vilka faktorer påverkar val av kapitalstruktur? – En kvantitativ studie avseende 226 bolag på Stockholmsbörsen.   Nivå: C-uppsats inom ämnet företagsekonomi   Författare: Anna Hansen och Robert Sandberg   Handledare: Peter Lindberg   Examinator: Stig Sörling   Datum: 2015 – maj   Syfte: Syftet med studien är att undersöka vilka faktorer som påverkar val av kapitalstruktur i bolag på Stockholmsbörsen.   Metod: Denna studie bygger på en kvantitativ metod med en deduktiv ansats. Baserat på tidigare forskning väljs ett antal variabler ut för att undersökas. Det insamlade materialet hämtas genom sekundärdatainsamling och exporteras sedan till Microsoft Excel där det sammanställs. En regressionsanalys genomförs i statistikprogrammet SPSS för att undersöka hur stor inverkan dessa variabler har på kapitalstrukturen.   Resultat & slutsats: Resultaten visar ett negativt samband mellan skuldsättning och tillväxt samt ett svagt negativt samband mellan skuldsättning och lönsamhet. Storlek och materiella tillgångar uppvisar ett svagt positivt samband med skuldsättning medan skuldsättning och ålder inte visar på något samband alls. I tre av nio branscher visar sig bransch vara en variabel med relativt stark inverkan på skuldsättningen. Dessa branscher är industri, konsumenttjänster och fastigheter.   Förslag till fortsatt forskning: Fler variabler än de som testas skulle kunna undersökas i en ny studie. Eftersom branscherna visar väldigt olika samband med variabeln skuldkvot skulle det vara intressant med en djupgående studie i vilka faktorer som kan tänkas ligga bakom skillnaderna mellan branscherna.   Uppsatsens bidrag: Bidraget denna studie lämnar är en ökad kunskap och förståelse för hur olika faktorer påverkar val av kapitalstruktur i svenska börsnoterade företag. Genom att studera hur stor inverkan olika faktorer har på företagens val av kapitalstruktur är det möjligt att kunna kartlägga och förutse hur kapitalstrukturen kommer att se ut i framtiden i olika företag och i olika branscher.   Nyckelord: skuldsättning, tillväxt, lönsamhet, storlek, ålder, materiella tillgångar, bransch. / Abstract   Title: Which factors affect the choice of capital structure? – A quantitative study of 226 public firms in Sweden.   Level: Final assignment for Bachelor Degree in Business Administration   Authors: Anna Hansen and Robert Sandberg   Supervisor: Peter Lindberg   Date: 2015 - May   Aim: The purpose is to investigate which factors affect the choice of capital structure in public firms in Sweden.   Method: The study is based on a quantitative method with a deductive approach. Based on previous researches a number of variables are investigated. The material is downloaded through secondary data collection and then exported and processed in Microsoft Excel. Finally the study go through with a regression analysis in the stats program SPSS to see how much influence the variables have on the capital structure.   Results & Conclusions: The results show a negative relationship between debts and growth and a weak negative relationship between debts and profitability. The results also show a positive relationship between debts and firm size and debts and tangible assets while debts and age does not show any relationship at all. In three of nine investigated sectors, sector is a factor with a strong impact on debts. These sectors are industrial, consumer services and real estate.     Suggestions for future research: More variables than those this study tests could be tested in a new study. Since the sectors shows various context and connections to debts it would be interesting with a study investigating which factors affect the differences between the sectors.   Contribution of the thesis: The contribution of this study provides a greater knowledge and understanding of how different factors affect the choice of capital structure in public firms in Sweden. By examining how much influence various factors have on a firms choice of capital structure, it is possible to identify and predict how the capital structure will look like in the future in different companies and in different sectors.   Key words: debts, growth, profitability, size, age, tangible asset, sector

Graduation theses concerned on tax accounting. It´s engaged especially in question bookkeeping in domain of practise of medecine. Partials objectives of this essay are to explore administration of invoices. Next problem is how to analyse tax liability in differents types of accounting of costs and in doble-entry accounting.

The aim of this thesis is to describe and bring the issue of the position of spouses in insolvency proceedings to the reader. In last few years this issue has become more and more relevant and brought a lot of questions and problems to case law but also to the legislation that deals with it. The thesis is divided into three chapters. Chapter One introduces the basic terminology used in the thesis to the reader in order to help him or her understand issues presented later. The definitions of following concepts may be found in this chapter: insolvency proceedings, insolvency and its solution modes, marriage, common property of spouses and the estate in insolvency proceedings. Chapter Two deals with the discharge of the debts of spouses which represents the new legal institute adopted by Act No. 294/2013 Coll., which changes the Act No. 186/2006 Coll., on insolvency and its solution modes (Insolvency Act) and Act No. 312/2006 Coll., on insolvency administrators (hereinafter referred to as "revising amendment"). The first subchapter briefly illustrates the previous legislation so the reader can compare the differences and note the changes brought by the revising amendment. The following subchapters describe the whole process of discharge of the debts step by step concentrating on the specifics of...