Sweden was transformed to a democratic industrial society in the late 19th century. Political influence had been bound to the four estates, nobles, clergy, burghers and farmers. The reforms of the 1860s moved Sweden towards political democracy with universal suffrage. At the national level a two-chamber parliament was established in 1866. Political power should now be a function of economic status.

I publika börsföretag kan kostnad eget kapital estimeras med hjälp av Capital Asset Pricing Model ? CAPM utifrån marknadsdata av dess aktiepriser. Eftersom marknadsdata saknas för ickepublika företag måste estimering av kostnad eget kapital utföras på annat sätt, varpå approximativa metoder utvecklats. Då inga av dessa metoder fungerar tillfredsställande har syftet i denna undersökning varit att utreda om Analytisk Hierarki Process kan användas för att utifrån redovisningsdata estimera den systematiska riskpremien för ickepublika företag. Undersökningen har sin utgångspunkt i Cotner & Fletchers (2000) användande av AHP för estimering av den totala riskpremien.

The starting point for this study is the situation for immigrants during the process of integration. This study aims to describe and discuss, with a broad approach, if certain information needs arises when immigrants meet the Swedish labour market and in such a case, do they use the library and how does the public libraries meet those needs. A secondary aim is to help increase the understanding of immigrants and forming a basis for further efforts by the libraries to improve services for immigrants and point at areas where there is a need for further research. - Which expectations and demands meets immigrants on the labour market and which library needs are possibly generated by this? - What services and range of material do the libraries offer immigrants and how are they marketed at the libraries homepages on the Internet? - Do immigrants from outside the western culture use the library and in that case how? Swedish human capital and Swedish social capability are identified as demands that are often held by operators on the labour market.

In the global and rapidly changing society Environmental scanning is becoming a more and more important tool. Today it is not the availability of information that controls an organizations behavior, but the information that the organization chooses to absorb. This is the case for a multinational cooperation as well as for the local golf club. Swedish golf clubs have during the last 100 years had an amazing development and today there are almost 600 000 registered Swedish golf players. The development has however stopped and even declined some during the last couple of years.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.

Introduction: In 1998, the pension system was changed and the so called PPM system was introduced. The PPM system is partly fund-based, partly distribution-based. There are approximately 700 different investment funds to choose between, at a maximum five for each individual. For persons who are not familiar with the financial market, the choice might be difficult. The lions? part of the investors do not seem to have an active strategy.

AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.

Enligt huvudregeln i svensk skatterätt ska företag som tidigare år redovisat underskott dra av underskottet det följande beskattningsåret. Till huvudregeln följer begränsningar i avdragsrätten, vilka aktualiseras först vid ägarförändringar. En begränsningsregel som har fått mycket uppmärksamhet är den som följer av 40 kap. 12 § Inkomstskattelag 1999:1229 (IL). Paragrafen infördes ursprungligen för att begränsa handel med underskottsföretag.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Women all over the world have been victims for oppression during a long period of time. One main thing they were excluded from was the possibility to educate themselves. Fortunately, the situation is different today and studies shows that there are more women applying for higher-education than men, at least in Sweden. What motivates them is unknown, but according to the sociologist Pierre Bourdieu, it is always something in one?s social environment.The aim of this thesis was to examine how five female students have been motivated to apply for university and college educations, despite the fact that they are from non-academic families.

Purpose: Our purpose is to describe and understand how a project-based, knowledge-intensive firm in the high-technology industry creates and transfers knowledge, seen from two perspectives.Methodology: Our qualitative case study has an explorative approach since earlier studies within our positioning are absent, thus we look at KM abductively. To gain more depth to our study, we mirror our findings from our case company with data collected from three additional organisations.Theoretical perspectives: We see a clear distinction between researchers, either seeing knowledge as an object or a process. Thus, we review theories from both sides, either focusing on the creation or transferring of knowledge. In addition, theories on KM in project organisations areaccounted for.Empirical foundation: The study is based on the empirical foundation which consists of the data received through six interviews with employees at our main case company and, additionally, two interviews at each of our three mirrorcompanies.Conclusion: The study found KM being seen from both perspectives in all four firms. Through this, we found implications for how our case company could proceed in the future..