Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

Syfte: Syftet med uppsatsen är att undersöka hur K3 togs fram genom att analysera remissinstansernas åsikter och även ta upp fördelar och nackdelar med K3. Vidare ska vi undersöka övergången till K3 och göra en sammanställning i form av en manual.Frågor: Hur togs K3 fram och vad tyckte remissinstanserna? Vilka fördelar och nackdelar har K3? Vilka delar av redovisningen kommer att påverkas vid tidpunkten för övergången?  Metod: Studien är mestadels baserad på primärdata där befintlig information om K3 framtaget av andra. Informationen är bland annat hämtad från lagtexter, artiklar och elektroniska källor. Uppsatsen är byggd på en kombination av en kvalitativ metod, induktiv metod och litteraturstudie, där informationen har analyserats, diskuterats och sammanställts. Slutsats: K3 är ett regelverk som ger en vägledning i form av allmänna råd inom redovisning, men de är inte helt tvingande.

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

Consumers don´t buy products, they buy brands. To create a succesful brand, you need a clear identity,and it will be strengthened by for instance a graphic profile. This project includes a theoretical partabout corporate identity and graphic profiling, and a description of the work with the graphic profile ofEM-loppet. The aim with this project is to strengthen the identity of EM-loppet, by making a clear andunified profile. The project has been accomplished by studying literature, searching information on theInternet and via personal contacts.

Our purpose with this study was to look at the connection between social capital and integration. Particularly if meetings between people from different cultures can increase social capital and in that way affect integration. We start by identifying the social integration perspective we are going to use through out the study and then we introduce social capital theory as a way of narrowing down the field even more. The study was done through six semi structured interviews. We interviewed three women that was established in the Swedish society and three women that had immigration background.

I detta arbete har vi fördjupat oss i ATEX-direktiven för att undersöka hur Plåt och spiralteknik ABs arbete på området kan förbättras. I dagsläget säljer företaget ATEX-godkänd utrustning periodvis men anser att deras kunskaper om ATEX inte är tillräckliga för att tillgodose alla kunders behov. Målet med detta arbete var att ta fram en manual för de regler kring explosionsförebyggande föreskrifter som gäller företagets produkter. Detta arbete har resulterat i en manual i form av en lathund för arbete med ATEX anpassad för PSTs verksamhet..

 Problem:      Majoriteten av alla företag budgeterar. Frågan är om budgeten är ett nödvändigt ont eller bara en gammal vana.Syfte:            Syftet med denna studie är att undersöka småföretagares uppfattning om budget- och budgetlös styrning. Detta för att ta reda på om det är dags att lämna den traditionella budgeten bakom sig?Metod:          Insamlingen av empirisk data har skett genom direkt intervjuer med fyra företag i Eskilstuna. Dessa företag har mellan 20-49 anställda.

The main objective of this paper has been to construct a way to measure the level of social capital in a society. Based on a theory which describes the ideal society have I herein tried to find out to what extent the Swedish and Danish communities correspond to this model. The theoretical foundation consist of several different levels of analysis, and I have indeed found there to be consideral differences between the two nations on these different levels. The paper however conclude that these differences even out to add up to a Social Capital Index that is remarkably similar. A result which is to be interpreted as one nation being about as close to the ideal situation from a social capital point-of-view as the other..

The purpose of this thesis is to study and determine how working in cross functional teams can generate value in an effort to facilitate innovation. An inductive scientific perspective is chosen as the research approach. A single case is investigated with the theoretical framework based on Resource Based View, Intellectual Capital, Innovation theory and theories concerning Cross Functional Teams. The empirical material has been collected through primary data; surveys, interviews and secondary data; literature, websites and further complementary data. The practice of using Cross Functional Teams will enhance organizational learning, knowledge transfer, increase communication and innovation, which in turn will increase the speed and performance of the new product development process.

För att skapa fler jobbtillfällen och driva på BNP-tillväxten i Sverige krävs det att små och medelstora företag får möjligheten att utvecklas och växa. För att klara det krävs det mer kapital från venture capital-marknaden, som är den viktigaste källan av finansiering för ett nystartat företag. Det har dock varit tuffa år för venture capital-bolagen sedan finanskrisen slog till. Den problemformulering som legat till grund för studien var följande:Hur har finanskrisen och den pågående eurokrisen påverkat venture capital-bolagens investeringsprocess?Studien syftade till att undersöka hur finanskrisen och den pågående skuldkrisen i Europa påverkat de svenska venture capital-bolagen och dess marknad.

Marketing research has acknowledged the concept of authenticity. It is argued that consumers in modern society increasingly search for something real, in contrast to what they perceive as mediated and distorted. Producers of regional food brands has acknowledged this trend, and started to market their products as being authentic. Given the potential practical and theoretical contributions in studying the concept of authenticity in this context, this study aims to explore how consumers perceive these claims of authenticity. Therefore, the purpose of this thesis is to extend knowledge on how consumers come to perceive a regional food brand as authentic.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

The interest for venture capital within the financial sector in Sweden has, according to earlier studies, been seen as a growing occurrence. Especially for what is known as informal venture capital. In modern times, private investors who engage themselves in small, unlisted companies, providing informal venture capital are to be known as business angels. They close equity gaps on the financial market by contribute financial capital to start-ups and are therefore an important participant on today?s market.

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.