A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..

The aim of this Master's thesis is to examine the ways in which culture and cultural policy are being articulated in the process of Lund's application to become Sweden's European Cultural Capital of 2014.I have used Dorte Skot-Hansen's three cultural political rationalities: the humanistic-, the sociological- and the instrumental rationality, as well as and Jenny Johannisson's extension of those into three cultural-political discourses, as sensitizing concepts in my analysis. The questions raised are: How are the three rationalities/discourses articulated in the chosen central documents and in the process surrounding them? Which themes and arguments dominate the chosen documents?The main objects of my study have been four texts that have been produced in the applicationprocess: a Prestudy, a Plan of action, a Broschure and a Cultural policy. Along with them local political protocols, newspaper articles and other related material have been used. The research method applied was a qualitative eclectical textual analysis with emphasis on the content and on tracing the way the rationalities were expressed in the material.The rationalities were all found to be articulated in the four texts.

Communication, information and marketing are three of the main prerequisites for companies that want to increase their turnover. The everyday work for a Forest Manager within the forest owners? association Mellanskog consists to a large part of interpersonal communication, either by close vicinity contact or by phone calls. Interpersonal communication is time consuming and resource intensive. If the flow of information, communication and marketing does not function well then there is a lack of a base for development.

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.

Purpose: The purpose of the study reported in this thesis is to addto the knowledge concerning what public librarians do to meet theneeds of unaccompanied asylum-seeking minors, thereby helpingthem to develop and establish themselves in a new environment.What tasks, activities and tools do the librarians have at theirdisposal? What problems do they encounter? What values, normsand attitudes guide their work? Method: The thoughts andexperiences of six public librarians have been captured throughqualitative semi-structured interviews, the result of which has beenthematically analysed using notions of social capital and socialexclusion. Findings: Unaccompanied asylum-seeking minors facea number of challenges which the public library with its librarians,collections and various activities can assist in coping with byproviding the children with opportunities to increase their socialcapital and decrease the risk of social exclusion. Researchlimitations: It has for several reasons proven difficult to studyunaccompanied asylum-seeking children as a distinct group, whichis why this study also uses material that deals with refugees as awhole. A significant amount of the latter are undeniablyunaccompanied minors, an especially exposed and vulnerable typeof refugees.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

This thesis work is the result of the company Prisjakt?s wish to develop and improve its current system of opinions for online stores. The challenge was to develop a similar system that competitors are using but better. The collection of information is based on purchases and are collected from Web-shops. The purchases can then be monitored in a control panel.

Earlier attempts at mechanising pre-commercial thinning have been met with varying degrees of success. Most attempts have been based on techniques where residual stems are straddled. Early treatment is essential to limit damage on residual trees. One part of the present study is an evaluation of mechanised pre-commercial thinning using the new Vimek 404R. Vimek 404R is a fairly small machine that permits selective removal of stems, making it potentially suitable also for areas overdue for pre-commercial thinning. The study established the level of performance for the machine, as well as the improvement needed to make it an economically viable option.

Sammanfattning Uppsatsen titel: Affärsänglar ? Värdefulla för företagen? Seminariedatum: 28 januari 2003 Ämne: Magisteruppsats i redovisning 10 p. Författare: Caroline Karlsson Annette Nilsson Handledare: Hans Landström Företag: Aspiro AB, Galenica AB, Ludesi AB Fem nyckelord: Affärsängel, informella investerare, venture capital-företag, entreprenörskap, värde Syfte: Uppsatsens syfte är att utifrån företagens perspektiv besvara följande frågeställningar: Vilken form av arbete utför affärsänglarna inom företagen och innebär detta att värde tillförs?  Tar företagen verkligen tillvara på de eventuella värden som affärsänglarna medför och om så är fallet på vilket sätt?  Finns det möjlighet för företagen att ta tillvara på affärsänglarnas egenskaper på ytterligare sätt och i så fall hur? Metod: I uppsatsen använder vi en kvalitativ metod med företagande av fallstudier. Vi har i fallföretagen genomfört personliga intervjuer.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

In recent years, awareness of the climate change has increased around the world. Environmental issues have been taking into consideration, both by individuals and companies. Therefore the demands for new environmental friendly technology have increased, also known as cleantech. To further establish and develop cleantech it requires capital. Venture capitalists have as well seen the potential.To increase the number of Venture capital investments in cleantech, it is important the investments generate good returns.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.