När den nya Aktiebolagslagen trädde i kraft den 1 januari 2006 blev det åter tillåtet för svenska företag att uppta så kallade kapitalandelslån. Återbetalning och ränta på dessa lån är beroende av olika bolagsinterna faktorer, som till exempel bolagets finansiella ställning.Syftet med uppsatsen är att ge läsaren kunskap om hur stort behovet är av den nya finansieringsformen kapitalandelslån samt undersöka hur intresset för instrumentet ser ut bland aktörerna på den svenska finansiella marknaden..

Syftet med studien är att identifiera om det finns någon skillnad i risk mellan svenska män och kvinnors aktieportföljer. I undersökningen av individernas riskbenägenhet används tre riskmått, total risk, marknadsrisk och unik risk, som enligt portföljteorin går att koppla till en individs aktieportfölj. Ålder och inkomst används som kontrollvariabler för att studera om eventuella skillnader i riskbenägenhet mellan könen kan förklaras av andra faktorer än kön. Studien baseras på en kvantitativ undersökning och sekundärdata från en unik databas. Urvalet för studien består av knappt 900 000 observationer av svenska individers aktieportföljer, med kontroll för kön, ålder och förvärvsinkomst.

Aim: The purpose of this work is to investigate what differences there are between a credit union that is connected to Sweden?s Credit Association and an independent association, and how these differences have affected the union?s success. Method: A qualitative study has been made by means of email and telephone interviews. Respondents were chosen from Sweden?s Credit Association, Credit Guarantee Association in Gävleborg and Övre Norrland Guarantee Association. The interviews were then analyzed in the light of our theoretical studies. Result and conclusions: We have found that there are three major differences between the unions.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

Rysslandsfonder är en av många fonder som finns tillgängliga för att investera i. Ryssland har haft en starkutveckling de senaste åren. I uppsatsen görs en jämförelse av utveckling och risk mellan Rysslandsfonder och den svenska markanden representerad av SIX Return index. Utvecklingen hos Rysslandsfonderna har månadsvis under perioden 1999-2005 varit betydligt mer gynnsam än för det representerade Sverige index. Risken med standardavvikelse som en indikator för detta visar att det innebär en större risk att investera i Rysslandsfonder.

The aim of this master thesis is to study the integration in Sweden between forestry and bulky industries as fiber- and sawmilling companies. The analysis is based on theories about transaction cost economies and competitive strategy. The studied companies are active on the Swedish roundwood market. The buying actors on this market were divided into two groups; fiber- and sawmill industries. Three companies from each group were chosen subjectively by the author.

ABSTRACTTITLE The investors guide to hedge fund strategies ? A comparing study of hedge fund strategies on the Swedish market.COURSE Bachelor Thesis in Finance KEYWORDS Hedge funds, Hedge fund strategies, Swedish hedge fund market, Investors, Average return, Riskadjusted returnThe ThesisInvestor?s general knowledge about hedge funds and hedge fund strategies, is compared to other investment alternatives low. The purpose of this thesis is therefore to clarify to investors how examined hedge fund strategies separate concerning risk and return in hedge funds. This, in order to facilitate for investors understanding which hedge fund strategy will be more suitable for them. To achieve this, the thesis is mainly focusing on quantitative data, which is complemented with qualitative findings in terms of a questionnaire.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

The purpose of our essay is to investigate and compare the general and operational risk management in the private and public sector. As an introduction to the subject we describe the differences and similarities between the two sectors. Our survey is based on the term risk, the definitions of risk management, its development and finally the process of risk management. Since our survey is focusing on operational risks we also describe the operational process and the specific operational risks.The method we used to investigate the subject is a quantitative method. A survey was sent to 100 companies in Sweden, of which 50 were private companies and 50 were public companies.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

Wind and wind damage has become a hot subject because of the storm ?Gudrun? in January 2005. The main purpose of this study was to establish how the land owners attitude toward preventive wind damage actions was changing immediately after they had been struck by a storm. The result of the study was built on interviews. In springtime 2005 a total number of 20 private land owners were interviewed. Ten of the landowners lived in the province of Småland and ten in the province of Värmland.

There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .

In today's changing environment, an increasing number of companies are realizing thebenefits of analyzing business information and thereby stay competitive. By making use ofdecision support systems, known as Business Intelligence (BI), organizations are expected tocollect and process business data and thus get more out of their business.Nowadays it is not enough for organizations to have access to corporate data inside officewalls, they must also be able to bring the information "on the go", which has been thefoundation for the progress of mobile BI solutions. As the mobility increases and thecorporate data leaves the office, new risks arise, which is one reason as to why manycompanies hesitate at the idea of introducing mobile BI solutions.In this paper we explore two security aspects in the area of mobile BI solutions. Our researchquestion is as follows: How does security aspects affect a company's decision to acquiremobile BI solutions? The survey was conducted through interviews in cooperation with thefirm Optivasys, exclusively dedicated to the BI solution QlikView.A significant part of the theory we studied describes security as critical; however, ourresearch suggests a solution on how companies can manage the security aspects.

Marketing in a business-to-business environment differs from its counterpart in the business-to-consumer market. Where the latter focuses on customer satisfaction, the former is all about value. This value creates loyalty between seller and buyer. Creating loyalty is becoming more and more important in the media planning industry as fierce competition reduces profit margins. Value is created through selling what a client wants at an acceptable price.