Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

Bakgrund       Tillväxtviljan bland de svenska småföretagen är stor, men avsaknad av kapital begränsar många entreprenörer och småföretag. Den höga risknivån minskar möjligheterna att erhålla exempelvis bankfinansiering, och för många tillväxtbolag i tidiga faser kan Venture Capital därför vara det enda finansieringsalternativet.Syfte               Syftet med studien är att skapa förståelse för de investeringskriterier som svenska Venture Capital-bolag använder vid sin utvärdering av potentiella investeringsobjekt samt jämföra dessa med vad entreprenörer anser påverkar utvecklingen av ett företag.Metod             Studien är av kvalitativ karaktär och empirin består av data från 20 genomförda intervjuer samt skriftliga frågeformulär, där respondenterna utgörs av venture-kapitalister samt entreprenörer som har erhållit Venture Capital-finansiering.Resultat         De kriterier som är centrala vid Venture Capital-bolags utvärdering av potentiella investeringsobjekt är entreprenörsteamet, marknads-förutsättningar samt produkterbjudande. Av dessa kriterier anser både venture-kapitalister och entreprenörer att det är entreprenörsteamet som i störst utsträckning påverkar ett företags utveckling. Att entreprenörsteamet tillskrivs så stor betydelse förklaras av att förutsättningarna för företagets fortsatta utveckling ständigt förändras, vilket ställer krav på att entreprenörsteamet har förmåga att hantera denna dynamiska process och anpassa företagets utveckling efter oförutsedda förändringar..

Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

Bakgrund: I denna uppsats presenteras läsaren till Stockholm Visitors Board varumärke som under några år använts och marknadsförts internationellt för att locka företag, besökare och investerare till Stockholms stad. Författarna har undersökt varumärket ?Stockholm - The Capital of Scandinavia? för att ta reda på vad de danska och norska turistorganisationerna anser om detta. De utländska organisationerna är VisitNorway, Wonderful Copenhagen och VisitDenmark. Samtidigt har en utredning pågått för att se om något motarbete gjorts från ovan nämnda organisationerna.Med facit i hand kan författarna konstatera att dessa organisationer är likasinnade i sitt sätt att arbeta.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

We waned to present a possible solution or new template for business plan called Market value plan..

Funding is essential for companies to function. All companies must relate to the funding issue, whether they are working with it in an active manner or not. Funding can be done in two ways, either through equity or debt and the ratio between these are called capital structure. Already in 1958 Modigliani and Miller concluded that a company?s capital structure does not change the value of the company, thus the company?s debt in relation to equity is irrelevant.

Venture capital-bolag tjänar sina pengar genom att investera i företags tidiga utvecklingsskeden, för att senare sälja sin del för en större summa än de investerade. Detta gör att tillfället då venture capital-bolaget säljer är väldigt kritiskt för hur mycket de skall tjäna på sin investering. I detta skede spelar självklart en mängd faktorer in på vilket pris som erhålls. Enligt samtal med flera venture capital-bolag har vi identifierat en faktor som verkar ge extra stora problem; huruvida de skulle genomföra en produktlansering av företagets produkt före de säljer eller om venture capital-bolaget skulle vänta med lanseringen och sälja först. Syftet med uppsatsen är att undersöka hur venture capital-bolags exit via trade sale påverkas av produktlansering i portföljföretag och därigenom ge svar på om venture capital företag ska göra exit före eller efter att portföljföretagets produkt lanserats.

The thesis investigates if it is possible to replace several pumpimpellers with one controllable pumpimpeller, with a economical and a manufacturing analisys aspect. The studied pumpimpeller is mounted on a midrange wastewaterpump, N3127MT.In the thesis a contemplated manufacturing process is evaluated for a concept that are supposed to act as a controllable pumpimpeller. The pumpimpeller are studied in a manufacturing and flow matter and are presented in the thesis.The manufacturing cost is also estimated, and this has been compared to the storage cost and other costs that the existing pumpimpeller generates.The thesis also shows that the concept has minor losses in cutting quality aswell as the effiency comparing to the existing pumpimpeller.The concept also raises the manufacturing cost and this increasing cost makes the presented concept to expensive to carry through.An investigation of the costs that the existing pumpimpeller produces has also been done, and this shows that there is not that much expenses to earn regarding to for example the storage cost. The storage cost includes information from Flygt?s central storagecenter in Lindas, Sweden and Metz, France, and also an inventory about the pumpimpellers located at Flygt?s different distributors worldwide.The thesis shows that a controllable pumpimpeller will generally increase the cost for the pumpimpeller and the performance of the pumpimpeller will decrease..

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

AbstractThe purpose with the study is to see if it is possible to create well functioning and democratic government and parliament in Kosovo, within a near future thru social capital. I have some research questions that will help me reach my purpose: 1. Are Kosovo?s institutions effective and democratic today?2. Does social capital exist in Kosovo today?3.

Uppsatsen behandlar miljöteknikbranschen och venture capital branschen. Vi undersöker vilka investeringsvariabler venture capital investerare intresserar sig för och hur de prioriteras vid investeringsbeslut. Resultaten används för att undersöka hur väl miljöteknikbolagen på den svenska marknaden motsvarar investeringskriterierna. Undersökningen har genomförts kvantitativt genom att enkäter har riktats till 83 venture capital bolag på den svenska marknaden och till 200 miljöteknikbolag. Frågorna har vi ställt i matchande par till respektive bransch för att tydliggöra skillnader och likheter och utan respondenternas vetskap om syftet att matcha branscherna för att undvika vinklade svar.