Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Riskkapitalbranschen har varit etablerad i Sverige sedan 1980-talet, trots det finns det idag inget regelverk som specifikt reglerar denna verksamhet. Sedan år 2007 har Skatteverket bedrivit djupgående utredningar av bolag verksamma inom riskkapitalbranschen. I utredningarna har fokus legat på en särskild vinstandel som utgår till vissa aktiva aktörer inom denna bransch. Den särskilda vinstandelen benämns carried interest och har skapat stor debatt på riskkapitalområdet. Debatten grundar sig i hur carried interest ska klassificeras och beskattas.

Bakgrund: Finanskrisen 2008 påverkade kreditmarknaden och konsekvensen blev att företag fick det allt svårare att få lån beviljade samtidigt som lånevillkoren försämrades. Detta borde påverka företagens finansiering då de inte har samma möjlighet att välja sin kapitalstruktur och på så sätt utnyttja de fördelar som lånefinansiering medför. Vidare är det fortfarande oklart vad som påverkar företags val av kapitalstruktur. Det finns få kvalitativa studier gjorda inom ämnet varför det är av intresse att studera kapitalstrukturen och dess påverkande faktorer ur ett djupare perspektiv.Syfte: Syftet med studien är att studera vilka faktorer som påverkar företags val av kapitalstruktur och hur arbetet kring kapitalstrukturen ser ut samt studera om det förändrats till följd av finanskrisen 2008.Metod: Studiens metod är av kvalitativ karaktär och åtta företag har deltagit. För att uppnå studiens syfte har en representant från respektive företag intervjuats vilket tillsammans med tidigare forskning och teorier har legat till grund för diskussionen i analysen och de slutsatser som författarna har konstaterat.Slutsats: En mängd olika faktorer påverkar valet av kapitalstruktur men den främsta faktorn är verksamheten som bedrivs, vilka strategier och förutsättningar bolaget har.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

Syfte: Syftet med denna uppsats a?r att identifiera vilka bootstrappingsmetoder som svenska sma?fo?retag tilla?mpar samt hur dessa tilla?mpas. Dessutom a?mnar studien att kartla?gga vilka av de identifierade bootstrappingskategorierna som anses vara mest effektiva pa? att tillfredssta?lla behovet av kapital.Teoretiskt perspektiv: Den teoretiska referensramen utgo?rs av teorier om det finansiella gapet samt asymmetrisk informationsfo?rdelning. Vidare behandlas entrepreno?rens preferensordning av kapital i Pecking Order Theory samt teorier om finansiell bootstrapping och dess olika metoder.Metod: Studien utga?r fra?n ett positivistiskt inslag och besitter en iterativ forskningsansats.

The aim of this report is to analyse the use of the capacity at the CNC (computer numerical control) cutters and show how the level of set up time for these cutters at Stålöv AB. This assignment is concrete whereas there are no subjective questions to this matter and there are only cold figures presented.Production economy is getting more important as the competition hardens and there are several different ways to increase productivity and efficiency in a company. In order to increase productivity and efficiency work studies are used to, through an analysis, find developments in methods that result in improved work methods and to establish the time that are used. Increased production of different parts and customer driven production in combination with increased demands on rationalisation of Capital have led to an enlarged interest for shorter set up times in the production.To point out the use of capacity and the set up time of the cutters at Stålöv AB we used frequency studies. Frequency studies are work measure methods based on random observations on predetermined events to calculate the relative occurrence of these events.

SourceURL:file:///Users/sofiahultin/Desktop/AMDex/Summary%20of%20essay.docI my essay I describe my master project Alla måste duscha ? en gympasalsredovisning/ Everyone has to shower ? a school gym presentation. Through my work I investigate possibilities for action and agency in a limiting space; the gymnasium. With the help of Mika Hannulas book Politics, Identity and Public Space: Critical Reflections in and through the Practices of Contemporary Art, I discuss how the stories I tell trough my project can be seen as suggestions for a possible reality. By adding my stories to the old ones (that create our society) I hope they, if only just the slightest, can influence on how we look at reality and on a possible reality.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total Capital and returns on equity.Method: the study uses a quantitative approach.

The thesis explores how the category religion is used discursively in Swedish public debates and in what way the discourses can be related to debate-positions. The thesis also exploresquestions of power and how social identities are negotiated: which identities are madepossible ? and encouraged ? by the discourse, and which are being excluded?The specific cases chosen are: (i) the election of Omar Mustafa as a substitute member of the governing board of the Social Democratic party in April 2013, (ii) the appointment of Elisabeth Svantesson as Minister of employment in September 2013, (iii) the debate concerning male circumcision (2011-2013), and, (iv) the debate about Jewish home education(2012-2013).The theoretical and methodological perspectives used in the thesis are discourse analysis and Pierre Bourdieu?s theory of social fields, usually interwoven together. Discourse analysis is mainly used to explore how the category of religion is attached to central binaries in the debates such as faith/politics, private/public, secularism/fundamentalism, etc., and also how chains of equivalences are established. Bourdieu?s theory of social fields is used tocontextualize the discourses in the specific debates and relate them to orthodox and heterodox debate-positions.

This Bachelor?s thesis is about crime-fiction in Swedish public libraries and aims at investigating the attitude of librarians employed within the public library sector with regards to crime-fiction writing. Therefore, our aim is to examine how public sector librarians assess the quality of crime fiction writing compared to other forms of fiction. And research has shown that librarians haven't always looked upon crime-fiction favorably. The established view of crime-fiction was widely seen by the majority of public sector librarians as a lower form of literature and regarded it as a form of mass culture.

Uppsatsens syfte är att se vilka faktorer som kan vara avgörande och vad det är som styr urvalsprocessen vid valet av en ny styrelseledamot ur ett genusperspektiv. Studien baseras på Handelsbankens styrelse som är den av storbankerna i Sverige med störst snedfördelning mellan könen i styrelsen. Det mesta av materialet vi studerat är tryckta källor i form av årsredovisningar och vetenskapliga artiklar men vi har även använt oss av en enkät som är skickat till Alecta som är en av röstrepresentanterna till bankens valberedning. Undersökningen delas in i tre olika delar vilka är humankapital, social identitet och ledarskap. Syftet med teorierna var att se om de stämde in i verkligheten på Handelsbankens styrelse.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

Companies worldwide strive to reduce costs and Capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.

Titel Goodwillnedskrivningars värderelevans: en studie på svensk marknadDatum 2012-05-25Författare Anna Fredrikson Finn och Therese van BerlekomUtbildning Ekonomprogrammet ? redovisning och ekonomistyrningKurs 2FE40E ? Examensarbete kandidatnivå, 15 högskolepoäng Inledning: Utvecklingen går mot en mer globaliserad ekonomi och behovet av en harmoniserad redovisning har ökat. Sedan 2005 tillämpar samtliga bolag inom EU IFRS vid upprättandet av koncernredovisning. Detta har påverkat redovisningen av goodwill som numera ska testas för nedskrivning istället för att årligen skrivas av. IFRS öppnar upp för tolkningsutrymme vid redovisning av goodwill och åsikterna går isär gällande hur väl regleringen efterlevs.Forskningsfråga: Ger goodwillnedskrivning en reaktion i börsvärdet på den svenska marknaden?Syfte: Syftet är att ta reda på om goodwillnedskrivningar används av aktiemarknaden vid företagsvärdering i Sverige samt huruvida relevans, tillförlitlighet och jämförbarhet har förbättras genom IFRS 3.Referensram: Utgångspunkten tas i tidigare forskning på andra marknader och teorier som behandlar ägarstruktur, kapitalmarknadsperspektiv, redovisningens kvalitativa egenskaper, värderelevans samt agentteorin. Metod: Studien har en deduktiv ansats och en kvantitativ forskningsmetod har tillämpats.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).