Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

The purpose of this bachelor thesis is to do a comparativecase study between a public library in Sweden and one in England. Our aim is to examine what factors affect alibrarian in charge of purchasing fiction for adults and to what degree. We have used two methods of study, specifically semi-constructed interviews with two librarians and text analysis of policies in place at each library respectively. Our research questions share the above mentioned context and should therefore be read with that backdrop:-How is selection and purchase covered in the policies?-What selection criteria are used by the respondents?-What differences are there regarding the decision making? -How can the viewpoints be explained?Our analytical framework was based on three arguments namely market demand, quality and social inclusion when examining our material.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

Fler människor börjar använda olika mobila operativsystem i mobiltelefonen samt appar som enbart fungerar på plattformen. Det leder till att app-leverantörer måste utveckla varje app till varje specifik plattform vilket är dyrt. De vanligaste operativsystemen som används idag är Android samt IOS men hösten 2012 släpptes Windows Phone 8 vilket innebär ytterligare en plattform att ta hänsyn till. I sammarbete med företaget Sogeti Jönköping fokuserar studien på att hitta en metod som gör det möjligt att migrera appar mellan plattformar och till Windows Phone 8. Studien innefattar också att identifiera för och nackdelar med olika app-typer genom en litteraturstudie och intervjuer samt att testa om migrationsmetoderna fungerar praktisk genom en implementation.Resultatet har påvisat att det finns två stycken olika metoder för migration vilket är PhoneGap och Xamarin.

Fler människor börjar använda olika mobila operativsystem i mobiltelefonen samt appar som enbart fungerar på plattformen. Det leder till att app-leverantörer måste utveckla varje app till varje specifik plattform vilket är dyrt. De vanligaste operativsystemen som används idag är Android samt IOS men hösten 2012 släpptes Windows Phone 8 vilket innebär ytterligare en plattform att ta hänsyn till. I sammarbete med företaget Sogeti Jönköping fokuserar studien på att hitta en metod som gör det möjligt att migrera appar mellan plattformar och till Windows Phone 8. Studien innefattar också att identifiera för och nackdelar med olika app-typer genom en litteraturstudie och intervjuer samt att testa om migrationsmetoderna fungerar praktisk genom en implementation.Resultatet har påvisat att det finns två stycken olika metoder för migration vilket är PhoneGap och Xamarin.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

I den här rapporten beskrivs hur en vanlig mobiltelefon kan användas för att visualisera elledningar som ligger nedgrävda i marken. Tanken är att människor som t ex jobbar med olika typer av markarbete ska kunna skanna marken med sin telefon och därigenom se om det ligger några kablar där under. Att av misstag gräva av en högspänningsledning kan resultera i stora materiella skador, personskador och t.o.m dödsfall.Kablarnas geografiska position ligger lagrad i en GIS-databas och med hjälp av telefonens GPS så kan användarens position fastställas. För att kablarna ska kunna visualiseras korrekt i telefonen så måste även telefonens orientering och lutning fastställas. Dessa värden hämtas från telefonens kompass och gyroskop.

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Today the common people begin to understand the impact of a package. Many choose brand or product with great emphasis on how the outside looks, both in a good and a bad way.The company Gotlands Grafiska gave me the task to create a small basic selection of packages. The target group that the project was based on was craftsmen in the Gotland region. Based on analysis of the market and consumers to develop a range of packages covering a wide range of products sold on the island.During the project a clear theme was the desire to highlight a product and create some sort of exclusivity. It was important to understand how consumers and businesses think about packaging and its function.The result was five different packages, which together cover much of the need for the Gotland crafts and souvenir market.

The first July 2008 did the Swedish government introduce a new family policy, the child care allowance. This essay is a case study of how the child care allowance has influenced families and which possible effects that the child care allowance can lead to. In order to respond to the issue has family models been used in order to analyze the results from a questionnaire survey distributed to households which has become granted child care allowance in Växjö municipality. Therefore is this essay?s premier contribution to the social science a description of how families have reasoned and decided about their child-care.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market.