Examensarbetet har varit förlagt på SwePart Transmission AB i Liatorp. Företaget tillverkar kugghjul och kan även ge helhetslösningar för växellådor. SwePart Transmission AB har uppmärksammat problem i form av läckage vid delningsplanet i sina växellådor. Företaget har föraningar om att konstruktionen utsätts för glidning i delningsplanet där packningen är placerad. För att glidning inte ska förekomma krävs att packningens friktionskoefficient och fästelementens förspänningsförluster är kända vid konstruktionsstadiet.Packningens friktionskoefficient är idag osäker och har kontrollerats.

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.

Bakgrund:Småbolagseffekten påvisades först av Banz (1981) och Reinganum (1981) som kom fram tillatt småbolag genererade högre avkastning än stora bolag under samma period. Effekten syntes även stabil över tiden vilket ej är förenligt med Capital Asset Pricing Model (CAPM) och den effektiva marknadshypotesen (EMH).Syfte:Syftet med denna uppsats är att undersöka om det finns någon påvisbar småbolagseffekt påNasdaq OMX Stockholm och huruvida den i så fall har varit konstant under studieperioden. Vidare syftar studien till att undersöka huruvida relativvärdering av småbolagsaktier framgångsrikt kan användas för att generera överavkastning.Metod:Studien baseras på en kvantitativ metodansats med ett deduktivt angreppssätt. Behövd datasamlas in och sammanställs för att sedan användas för att skapa portföljer som studeras och analyseras baserat på prestation.Slutsats:Studien  har  ej  kunnat  påvisa  en  småbolagseffekt  under  hela  studieperioden.  Underhögkonjunktur har dock en småbolagseffekt kunnat påvisas. Vidare har studien kunnat visa att relativvärdering av småbolagsaktier genererar både absolut och riskjusterad överavkastning jämfört med studiens småbolagsportfölj och marknadsindex (AFGX).

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

AbstractThis thesis is centered on the economic condition and background of immigrants living in Sweden, with focus on Araby, Växjö. To guide us through this enormous work we formulated research questions, which are:Why have foreigners (immigrants) a greater risk of becoming economic vulnerable? How does economic vulnerability effect families with children?What strategies do families adopt under hard economic conditions? What strategies does the society adopt in assisting families, by economic aid, that are economic vulnerable?  Our sample was from a school where we administered an open ended questionnaire to selected students and we also had a comprehensive interview session with ten families in the community so as to have a complete picture of their living condition and how they think people are economically vulnerable.We concentrated on the causes, consequences and strategies of how economic vulnerability is handled by immigrants in Sweden. In our analysis we found out, though our respondents? answers, that the causes of economic vulnerable are background, language, priorities et cetera.

The number of LBOs in Sweden has increased during the last years and the current market trend is positive. MostLBOs involves private companies, but a few concerns public corporations on the national share market. In this thesis we will examine the conditions of a LBO of Cloetta Fazer AB. The purpose is to study existing conditions of Cloetta Fazer AB and to examine pros and cons with the deal. Based upon information presented in the frame of reference and in the empirical part, two cash flow valuations have been carried out.

Abstract________________________________________________________________Författare/Author Richard TähtinenTitel/Title Youth hockey from a coach perspective. A qualitative study about coaches´appreciations concerning youth hockeyThe aim with this study is to strengthen the knowledge about coaches´ appreciationsconcerning youth hockey. This study contains interviews with three leaders that operate onthe strategic level within youth hockey and three coaches working with youth players in theages of 11 and 12. I have divided my main results into 4 categories, based on an earlier studyfrom Karin Redelius (2002). These categories include the following themes:1) Competition on the good and the bad2) The importance of winning3) Shake-out versus sports on children’s terms4) Instruction, play and learningThe main conclusions in this study show that leaders on the strategic level appreciate youthhockey in a very similar way.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

SammanfattningI Sverige måste alla aktiebolag stora som upprätta och lämna en årsredovisning. Revisor skall sedan granska denna redovisning för att se om företaget skött redovisningen på tillfredställande sätt. Syftet med revisionen är att se om redovisningen ger en rättvisande bild av företaget, och skall till slut mynna ut i en revisionsberättelse. Denna revisionsberättelse kan antingen vara ren det vill säga att redovisningen ger en rättvisande bild över företaget. Den kan även vara oren det vill säga att revisorn inte anser att redovisningen ger en rättvisande bild över företaget.

På dagens arbetsmarknad diskuteras det hur arbetssökande enklast får jobb. En av de vanligaste metoderna inom jobbsökande är att använda sig av kontakter. Dessa underlättar vägen till jobb för den arbetssökande genom att kontakten ger information, tips, råd och referenser som är till hjälp för den arbetssökandes jobbchanser. Syftet med denna studie är att undersöka hur chefer inom olika branscher har nått sina chefspositioner och vilken nytta de har haft av sina sociala kapital.Undersökningen baseras på sex stycken intervju där respondenterna är jämt könsfördelade, det vill säga att tre av dem är kvinnor och resterande tre är män. Dessa är i sin tur stationerade inom olika branscher och verksamheter.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

This thesis project has focused on studying ÅF?s business concept Energy Collaboration, which is their way of selling energy efficiency services. Thereforeongoing projects have been analyzed. The purpose was to determine achieved energy efficiency, costs and profitability for the studied projects. It was concluded that the Energy Collaboration is a good way of selling energy efficiency services, since the customer takes no risk and energy savings of about 15-25 % can be achieved with simple measures.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

The world?s growing need for energy together with a desire to ward off the worst consequences of global climate change has resulted in a never seen desire to invest resources in renewable energy sources. Biogas production through anaerobic digestion is one of those growing energy sources. In Sweden there are over two hundred plants that uses this biological process to break down organic substances while producing carbon dioxide and the energy-rich gas methane.This master?s thesis has focused on development of the mixture of different organic substances that is treated at a specific plant, namely Mosserud biogas plant.