Det har på senare tid uppstått en diskussion angående det asymmetriska vinstdelningssystemet i riskkapitalfonder. Diskussionen gäller hur s.k. carried interest ska beskattas. Uppsatsens fokus har legat på vilket inkomstslag carried interest är hänförligt till samt vem som är skattesubjekt. Skatteverket anser att carried interest är en prestationsbaserad ersättning och därför ska beskattas som en tjänsteinkomst.

Syftet med studien är att förstå varför medarbetarna på avdelningen Capital Goods, DeLaval, trots rörlig ersättning som motivationshöjare, har svårt att uppnå de mål som är uppsatta i deras balanserade styrkort. Syftet är vidare att komma med förbättringsförslag till ledningen om hur de ytterligare kan motivera sina medarbetare. Varför har medarbetarna på Capital Goods, DeLaval svårt att uppnå de utsatta målen på deras balanserade styrkort? Vad motiverar medarbetarna på Capital Goods till att uppnå målen som är uppsatta på de balanserade styrkorten?Studien är kvalitativ karaktär där intervjuer med chefer har genomförts för att få en bättre förståelse av problemet. Studien är också kvantitativ karaktär, där en enkätundersökning genomfördes för att komplettera de kvalitativa intervjuerna och stärka reliabiliteten i vår studie. I vår undersökning framkom att de flesta orsakerna till lägre måluppfyllelse är sammanlänkade med varandra.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

This thesis treats the subject of a complete steady state and dynamic model of the VSC-HVDC covering both the AC and DC system-side of the converter. The topology of the model is recreated after the scheduled transmission line in the south of Sweden, called SydVa?stla?nken. The topology covers both a simple two terminal connection as well as a multi-terminal one. This model is to be implemented in the power system simulation program ARISTO.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

This essay studies how and why large sports clubs from sports with a different degree of commerciality interact with their institutional surroundings in the way that they do. It compares two large Stockholm-based table tennis clubs, Ängby SK and Spårvägens BTK, with a large Stockholm-based football club, AIK Fotboll. In order to get proper data, a number of key persons within the organisations were exploratively interviewed using open and semi-structured questions, together with study of literature and other sources related to the subject. One of the key findings was that the non-profit table tennis clubs, who were expected to resemble the institution association closely, were subject to company-ization, and thus acted a lot more like the institution company than expected. The other key finding was that the football club, although driven partially like a public limited company, in many aspects placed a greater value on cultural capital than on economic capital..

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

Title: Investor or Maecenas? ? A study on the usage of venture capital within the Swedish film industry.Author: Tobias MagnussonSupervisors: Ahmad Ahmadi, Clas GunnarssonPurpose: The purpose with this thesis is to complement the research on procurement of capital within the Swedish film industry.Methodology: The primarily research method that have been used to gather material is qualitative interviews, that has been performed with four individuals that are active in the Swedish film industry.Theory: In order to create an adequate theoretical base, theories regarding investments and cultural entrepreneurship are presented.Empirics: In this chapter the results of the interviews are presented, sorted in several subcategories. The material is thereafter analyzed and discussed in the following chapter, with the theoretical base in mind.Conclusion: The usage of venture capital within the Swedish film industry is relatively low today. Non-monetary values are the primary reason to invest in the Swedish film industry today. A significant risk diversification, together with knowledge dispersion needs to be made in order to make the Swedish film industry more attractive to investors.

An energy calculation model for Swedish houses   that is fast, flexible and user-friendly has been developed within the   framework of this thesis.  The model   also provides a set of actions which may be investigated in the model based   on savings and payback period. Energy use in a house depends on the technical   conditions, such as building envelope and heating systems, which outdoor   climate the house is exposed to and who lives in the house. Energy use for a   house can be divided into heating, hot water and household electricity. There   are several methods to calculate the energy use of a house. This report   summarizes the methods that may be suitable for a fast and user-friendly   calculation model.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

Resultaten visar på att abnormal earnings model är en mertillförlitlig modell i förhållande till dividend growth model. Dettafrämst då abnormal earnings model grundar sig på mer tillgängliginformation samt att tillväxträntan i dividend growth model harkonstaterats vara orealistiskt hög. Analytikers prognoser tenderaratt vara optimistiska i början av undersökningsperioden 2000-2002. Perioden 2003-2007 präglas mer av pessimistiskavinstprognoser. Marknadens riskpremie fluktuerar mindre underperioden 2005-2007, vilket kan förklaras utav införandet av IFRSår 2005..

It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

The purpose of this Bachelor thesis in Economics at Lund University is to try to establish the correlation between the value change of retail real estate buildings in Sweden and macro economic variables. The principal method is the multiple regression model and it is used to estimate the basic model. The basic model is enhanced by estimating some 30 models and the result is two good models. The difference between the basic model and the two better models are small but important. In the lagged basic model, the same variables are used as in the basic model but with different time lags.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.