This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or Capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.

Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Bakgrund: Under 2000-talet har många av klubbarna i både Svenska Hockeyligan och Allsvenskan i fotboll haft ekonomiska problem. Flertalet elitidrottsklubbar har gått från att tidigare vara ideella föreningar till att idag, genom bolagiseringar, drivas som elitidrottsföretag. Ett verktyg som idag används för att utveckla företags verksamheter i flera vitt skilda branscher är riskkapital där riskkapitalister eller riskkapitalbolag köper in sig i företaget. Elitidrottsföretagen påverkas dock av regelverk som potentiellt sett begränsar elitidrottsföretagens möjligheter att använda riskkapital.Syfte: Syftet med uppsatsen är att analysera om elitidrottsklubbar inom svensk fotboll och ishockey kan utveckla sin verksamhet med riskkapital.Metod: Studien har en kvalitativ ansats där intervjuer har genomförts med representanter från tio elitidrottsklubbar inom svensk fotboll och ishockey.Resultat: Studien visar att elitidrottsklubbar inom svensk fotboll och ishockey bör kunna använda sig av riskkapital för att utveckla sin verksamhet. Gällande regelverk, 51-procentsregeln, hämmar dock klubbarna i användningen av riskkapital, då riskkapitalistens möjlighet till kontroll över sin investering begränsas.

The real estate industry is a sector where the companies generally have a Capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This study explores the shift in football recruitment from traditional scouting to data-driven methods, focusing on Sweden. It investigates how football organizations can enhance competency for effective data-driven recruitment. Through qualitative interviews with elite Swedish football organizations, the study emphasizes the need for competence development for proficient data-driven recruitment. To address the enhancement of personnel competency in the recruitment process, this study poses the research question: "How can football organizations effectively promote competence development to optimize their utilization of data-driven recruitment?" The results highlight the importance of targeted education, combining expertise in data-driven recruitment with a broad skill set.

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

Due to political decisions regarding the Swedish school, public and independent schools booth face the need topromote themselves in the quest for new pupils. This study aims to, from a communications perspective, examine how four selected upper secondary schools address their target audience; the pupils?to?be, on their homepages. Additionally, I intend to investigate whether, and if so, how, said addressing can be connected to the different target groups applying to the schools in question.The questions asked in this study regard the way in which the selected schools describe themselves on their homepage; how do they use the textual and visual content to address their audience, and can there be disagreement between the meaning of the text and that of the image? To answer these questions, I use a theoretical base made out of visual communication and semiotic as well as rhetorical analyses.The methodological procedure is a qualitative approach on the matter, allowing me to understand the ?what? of the content on the homepages, as well as the ?how? it?s being communicated.

This paper aims to investigate how human beings uses food to found an identity, with regards to how social class affects their choice of food and if trends play a part when it comes to cooking and purchasing food. The paper applies theorist Pierre Bourdieu's concepts such as habitus, Capital and field.The main part of the material is composed of four interviews with seven informants; all of which is middle class. The paper also looks at how lifestyle, taste and attitudes to consumption are used when the informants build identity. The empirical part is split into three main subjects, where I first seek to find each informants food habits. What do they eat, and what do they not eat?It showed that a large part was due to their varied lifestyles, however generally speaking the day to day meals should be quick while meals during the weekends could take longer and also cost more.

Syfte: Att nå förståelse för relationen mellan en byrå och en kund genom att analysera föreställningen om marknadsföring och reklam som något kreativt, samt beslutsfattande och makt i den kreativa processen.Frågeställningar: Vilken roll spelar föreställningen om marknadsföring och reklam som något kreativt i relationen mellan marknadsavdelning och reklambyrå, framförallt gällande beslut fattade i kreativa processer? Vari ligger makten över de kreativa besluten, och hur gestaltas den?Metod: Kvalitativ, tolkande metod baserad på intervjuer och autoetnografiSlutsats: Vi har funnit att föreställningen om reklambyråer som kreativa spelar stor roll i relation till kunden. Framförallt relaterat till vad vi valt att kalla kreativt kapital. Detta fungerar som ett sätt för byrån att erövra status och anseende på fältet, och samtidigt bygga tillit och legitimitet hos kunden. Vi har även funnit att den formella makten ligger hos kunden, men byrån sitter på en inte oansenlig indirekt makt genom att välja vad som presenteras för kunden.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, Capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

Syftet med uppsatsen är att undersöka hur omsättning och rörelseresultat har samband med företagets kapitalstruktur. Resultaten jämförs med befintlig teori för att verifiera de teoretiska ansatserna. Regressionsanalys av tidsserier för 32 svenska börsnoterade företag med mer än 20 miljarder svenska kronor i omsättning 2010 har använts vid den här undersökningen. Data från åren 2004 till 2010 till varje företag är tagen från databasen ?Affärsdata? och undersöks genom regressionsanalys.

Bakgrund:Småbolagseffekten påvisades först av Banz (1981) och Reinganum (1981) som kom fram tillatt småbolag genererade högre avkastning än stora bolag under samma period. Effekten syntes även stabil över tiden vilket ej är förenligt med Capital Asset Pricing Model (CAPM) och den effektiva marknadshypotesen (EMH).Syfte:Syftet med denna uppsats är att undersöka om det finns någon påvisbar småbolagseffekt påNasdaq OMX Stockholm och huruvida den i så fall har varit konstant under studieperioden. Vidare syftar studien till att undersöka huruvida relativvärdering av småbolagsaktier framgångsrikt kan användas för att generera överavkastning.Metod:Studien baseras på en kvantitativ metodansats med ett deduktivt angreppssätt. Behövd datasamlas in och sammanställs för att sedan användas för att skapa portföljer som studeras och analyseras baserat på prestation.Slutsats:Studien  har  ej  kunnat  påvisa  en  småbolagseffekt  under  hela  studieperioden.  Underhögkonjunktur har dock en småbolagseffekt kunnat påvisas. Vidare har studien kunnat visa att relativvärdering av småbolagsaktier genererar både absolut och riskjusterad överavkastning jämfört med studiens småbolagsportfölj och marknadsindex (AFGX).

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.