The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

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.

The purpose of this study was to investigate a group of teenage girls and their relation to clothes by using the theories about habitus and different types of capital by the French sociologist Pierre Bourdieu. We have used semiotics since we also wanted to know what clothes symbolized for our respondents. The questions were therefore:1. How is a group of teenage girls who go to school in Stockholm city influenced by their habitus and symbolical capital in their attitude and relation to clothes?2.

Syfte:                  Working Capital Management handlar om rörelsekapitalstyrning och är enligt litteraturen av vikt speciellt för mindre företag. Anledningen är att deras kapitalstruktur består av en hög andel omsättningstillgångar och kortfristiga skulder. Working Capital Management innebär i stora drag att optimera rörelsekapitalet i företaget. Eftersom denna uppsats är en pilotstudie är syftet att göra en förundersökning om arbetet med Working Capital Management inom mindre och medelstora företag. Avstampet tas i forskningsfrågornaAnvänder sig mindre och medelstora företag av Working Capital Management?Känner de till begreppet?Metod:                Den vetenskapliga metoden är en deduktiv, kvalitativ forskningsansats.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents. In our conclusion we have reached the three following conclusions for why one should start a “bridge building” enterprise in between qualified Chinese human capital and Swedish structure capital: 1. To fill future shortage of qualified human capital in Sweden. 2.

Purpose:The purpose of this study is to improve the knowledge regarding how entrepreneurial companies act and behave in relation to human capital, by studying their decision-making process for human capital investments. Furthermore this study shall enrich the understandings for how their way of handling human capital investments might change over time along with the development, growth and aging of the company.Methodology:For this case study the authors have chosen a qualitative approach. The authors have collected the empirical data by interviewing the CEO?s of six different entrepreneurial companies. To be able to process and analyze the empirical data the authors have used various theoretical frameworks and also previous studies.Theoretical framework:The theoretical framework brings up human capital and its importance, but also its role in the entrepreneurial company.

The purpose of this study was to understand school counselors´ and teachers´ perspectives on the prevention of bullying in relation to social capital. The study was based on a qualitative process with semi-structured interviews from three teachers and three school counselors from three different schools. The main question was to find out teachers and school counselors perspectives of bullying in relation to social capital. The analysis was based on a theory that focuses on social capital, where trust and confidence as well as universal and selective interventions are important. Today, bullying is considered a serious and significant problem in school.

There are various arguments for using total mixed rations (TMR) or not. Cows can easily become fat and thus poorly utilize the feed while it can be stated that TMR also has a positive effect on cows? health and wellbeing as the rumen environment is more constant than when separate feeding is applied. Studies do show that that especially low yielding cows kept in groups get fatter when fed TMR. The overfeeding implicates higher feeding costs. This study included 10 herds where 5 had TMR and 5 hade separate feeding of forage and concentrates.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email.The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital: 1.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Denna studie underso?ker hur inta?ktsdiversifiering i europeiska bankverksamheter pa?verkar aktiemarknadens va?rdering och variationen i aktiepriserna. Europeiska bankverksamheter har sedan mitten pa? 1980-talet expanderat mot tja?nster som genererar provisionsinta?kter eftersom den historiska uppfattningen har varit att inta?ktsdiversifiering kan minska variationen i vinsterna och potentiellt o?ka marknadsva?rderingen.Effekten av inta?ktsdiversifiering studeras utifra?n OLS-regressioner pa? paneldata som besta?r av 103 bankverksamheter fra?n 24 la?nder i Europa fo?r perioden 2005 till 2012. Aktiemarknadens va?rdering och variationen i aktiepriserna bera?knas utifra?n data o?ver aktiepriser och fra?n bankverksamheternas finansiella rapporter.

VentureCapital-­investeringargörsgenomVentureCapital-­?bolagvilkaärfinansiellaintermediärersomtillfredsställerbehovetavenmarknadslösningsomkopplaråenasidanefterfråganpåkapitalförinvesteringariteknologiskutvecklingochinnovationmedåandrasidanefterfråganpåplaceringavkapitalsominteskallanvändasförkonsumtionidag.EftersomdetfinnsenbegränsadförståelseförsambandetmellanVentureCapital-­?investeringarochinnovationharvivaltattgöraenexplorativstudieförattundersökadettasamband.Genomtvåfallstudier,investeringsdataochpatentdatakombineratmedenutförliglitteraturstudie,harstudienvisatpåhurettsambandmellanVentureCapitalochinnovationskullekunnamätassamtsvårighetersomuppkommervidmätandet.Utifråndettaharstudienvisatettpotentielltsambandvilketanalyseratsurettsamhällsekonomisktperspektiv.MajoritetenavinvesteringarnainomVentureCapitalärpensionskapital,sominvesterasgenomexempelvispensionsfonder.DärförärdetintressantattundersökasambandetmellanVentureCapital-­?investeringarochinnovationurettsamhällsekonomisktperspektivvilketharbelystsidennarapport.Ihuvudsakskallrapportensessomenpilotstudieförattökaintressettillfortsattforskninginomområdet.VidaregerrapportenexempelpåförslagtillvidareforskningsomkanökaförståelsenförhurmankanmätaochförståettsambandmellanVentureCapitalochinnovation.Dårapportenavgränsarsigtillattendaststuderadettasambandinominformations-­?ochkommunikationsteknologihadedetexempelvisvaritintressantattstuderasambandetinomandraindustrier..

Background: Today there are high claims on organizations to show a positive economic view. To satisfy the demands and expectations from interested parties it is very important to carefully plan the companies tied up capital and cash flows. Purpose: The purpose with the thesis is to describe what actions organizations take to resolve the conflict between showing a positive cash flow and the need to tie up capital.The purpose is also to explain the different factors that must be considered when making decisions regarding cash flow and capital tied up. Method: A qualitative study of the actions and factors wich must be considered when decisions in swedish construction companies are made regarding cash flow and capital tied up. Results: A model of the factors and actions that affect cash flow and capital tied up in projects.