Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

This thesis is about pricing of ice hockey tickets in Swedish ice hockey. Ice hockey is a large sport in Sweden, with clubs that more and more are acting like companies. These clubs tend to build new arenas that in many ways change basic variables.The thesis is an analytic thesis based on information about the clubs and interviews. The purpose is to study the basic variables for pricing of tickets in Swedish ice hockey. Furthermore the pricing itself and its connection to the new arenas are studied.The focus of the thesis is on the three clubs HV 71, Färjestads BK and Linköpings HC.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Venture capital firms and private equity firms have been the subject of much controversy in the last decade. During this period economies throughout the world have seen a steady increase of these types of firms as owners of companies. In Sweden this has certainly been the case and many argue that this trend will continue to grow stronger in the future. This trend is by many regarded as dangerous and as a threat to the ownership model that has characterized the Swedish economy for decades. Family ownership has been widely regarded as the most beneficial and responsible ownership model in Sweden.

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.

The purpuse with this work is to see if there is a possibility to buy a farm with a low amount of own capital. We have been doing budgets for five farms with different kind of productions. Some of the farms in this work are possible to buy with a low amount of capital but if you start without any money you will run into problems with the bank. The bank is not very pleased with fully financed projects; they would recommend an own capital of at least 10-20%. The farms with the best budgets were farms with animals..

?Capital Asset Pricing Model? (CAPM) beaktar den centrala marknadsrisken för att förklarasambandet mellan risk och avkastning hos tillgångar. Avkastningskravet betingas enligtmodellen en marknadsriskpremie vid investering i aktier eller andra tillgångar som erhåller risk. Senare studier (Banz 1981, Davis, Fama & French 2000) visar å andra sidan att aktiertill hörandes företag av olika storlek och värde utsätts för en annan typ av risk. Dessa forskare föreslår således att en värde- och storlekspremie bör inkluderas i en ny modell.

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.

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

The purpose of this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict future stock returns. The predictive regression is calculated wih 60 months of observation (1999 01-2005 12) and is then used to estimate future returns for 23 months in the period 2004 01 -2005 11. The structure of the regression, with linear functions of ? and ?, goes back to Shanken (1990) and Avramov and Chordia (2005) has had success with the variables chosen.

My purpose with this study was to find out if it is possible to buy a farm today for a person who want to start a farm but has very little own capital. In old study?s they have come to the conclusion that you will need at least 20 % own capital to succeed to management the farm. But in the last year the cost for arable land approxley has increased with 30 % in Sweden and the crops have doubled in price. So it would be interesting to see if the banks have a new vision on the need of the own capital when you buy a farm. I have chosen two different farms who was for sale in Östergötland, one dairy farm and the other farm was a plant farm.