I dagens snabba, globala och föränderliga omvärld anser allt fler att innovation är en viktig och nödvändig faktor för ekonomisk tillväxt. Entreprenörer har därför en betydande roll för samhället i jakten på nya innovationer och start av nya företag. På samma sätt har även riskkapitalister en lika betydande roll då staten, banker och andra institutioner sällan vågar satsa på nya riskfyllda affärsidéer. För affärsidéer i tidiga faser, som kanske ännu inte blivit företag med intäkter, är Venture Capital-bolag den vanligaste och största form av riskkapitalister som är villiga att ta en sådan investeringssrisk. Affärsidéer i tidiga faser är mycket riskfyllda då det kan vara svårt att förutse marknaden eftersom det ännu inte finns ett företag.

The aim of this study is to investigate differences that exist in Estonia and Russia with regard to civil society, democracy and corruption and try to find out what can be possible causes to the vast differences in these two countries. Many political scientists claim that civil society plays a key role in democratic transitions. This paper takes its point of departure in 1991, when the Soviet Union collapsed and Estonia and Russia became independent. Since then Estonia has had a flourishing economy which attract many foreign investments, with Sweden as the greatest investor. The country has also managed well to adjust quickly from totalitarianism to democracy.

This study examines the love and desire between Angela von Pahlen and Stanny Landborg in Agnes von Krusenstjerna?s Fröknarna von Pahlen series. I have studied the characters in Krusenstjerna?s texts using Judith Butler?s theory of the heterosexual matrix. My main focus has been the desire in Fröknarna von Pahlen.

Sammanfattning och förord Studien fokuserar på lärarstudenters syn på fritidspedagogens roll för fostran av barn på fritidshem. Den franske sociologen Bourdieu och hans tankar om socialisation är studiens huvudsakliga teoretiska perspektiv. Bourdieu talar om fält, kapital, praktiskt sinne och habitus. I min studie jämför jag Bourdiues tankar med några pedagoger såsom Dewey och Säljö vilkas arbete är mer sociokulturell inriktat. För att tydliggöra hur fostran av barn på fritidshem sker har jag intervjuat tio blivande lärarstudenter vilka studerar med inriktning mot fritidshemmets pedagogik.

The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.

As of today, securitization is an established product on the capital market. The first transaction was made in the US in the 1970s. Since then the product has been developed and today there are several different structures of the product. Internationally securitization has been used for two reasons. Originally securitization was used to gain capital relief, but since capital requirements such as Basel II were implemented, the usage of securitization changed to more of a funding source.

AbstractPurpose/Aim: My study aims to analyse, using Pierre Bourdieu´s theory, whether the social background plays a significant part in the attitudes and use of Apples mp3-player iPod. The study also aims to determine whether it is possible to group the focus groups used in my study and iPod into Bourdieu´s model.Material/Method: The reference material used in this paper is mainly gathered from books concerning Pierre Bourdieu´s theories. I have also had four focus groups of two different characters, to study their attitudes towards Apples mp3-player iPod. I have then applied the results of the focus groups to Bourdieu´s theories and models concerning habitus, social fields, capital and lifestyles, and studied whether there are any divergences in attitudes between the groups.Main results: My findings are that the focus groups as well as iPod can be put into Bourdieu´s model. According to the responses from the people in the focus groups, the attitude and usage of iPod do not mirror people?s social class or background, which goes against Bourdieu´s? theory.

Venture capital investerar via fonder i nya, små och medelstora onoterade företag under en tidsbestämd period. Genom ett aktivt ägarengagemang tillför de kompetens, nätverk, ägarstyrning och kreditabilitet. Därigenom skapar de tillväxt inom portföljbolaget samt förutsättningar för en positiv avkastning via exit. Inom dagens svenska ekonomi har det blivit allt vanligare att innovativa unga företag med utvecklingspotential finansieras via venture capital. I december 2008 visade Konjunkturinstitutet en rapport om konjunkturläget som skvallrade om fördjupad internationell finanskris med svagare BNP-tillväxt, ökad arbetslöshet och bekräftade att Sverige nu gick in i en lågkonjunktur.

The purpose is to explore and describe norms and values concerning emotions and emotional expression inSweden and Greece from an emotionsociological perspective. Do emotional regimes on a national level existand if they do, how do they differ? To answer this question qualitative interviews have been conducted withnine Greek/Swedes, men and women of different ages, who have lived in both countries and who speak bothlanguages. A quantitative survey study, employing a survey previously used in a Swedish study about emotions,has also been undertaken. Previous studies have shown that emotional regimes do differ historically and acrosscultures, but no study so far has focused on the differences between examples of North European and SouthEuropean cultures.The theoretical framework consists mainly of Hochschild´s theories about feeling/display rules and emotionwork, but the analysis also draws on Collin´s theory of interaction ritual chains and on Sociology of Emotionsmore broadly.The results suggest that different national regimes can be distinguished primarily in terms of display rules andin the skills of emotional alternations.

Entreprenörer på den svenska riskapitamarknaden har länge hävdat att det är problem för företag i tidig fas att locka till sig kapital från investerare. Detta brukar benämnas the eguity gap. På senare tid har problemet också försökt förklaras utifrån brister hos efterfrågan av kapitalet, dvs entreprenörerna. Med detta menas då att entreprenörerna och deras projekt inte är investment ready. Vi har haft för avsikt att utreda vad investerarna anser om den svenska riskkapitalmarknaden för sådinvesteringar och vilka de vanligaste bristerna i de investeringsförslag, som inkommer till Venture Capital-företag och Affärsänglar, är.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

In this essay I examine the causal relationship between confidence in institutions and growth in Sweden 1989-2002. By examining the causal relationship between these two variables, valuable indicators of the causal relationship between trust and growth can be obtained. The institutions which are used in this essay are chosen according to the theory on institutions for public administration building trust and social capital. The chosen institutions are primary schooling, the police and medical service. A Granger causality model is used to measure the causal relation and the results from the tests show that there is no causal relationship between growth and confidence in institutions.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.