This thesis presents the question of a possible breakthrough for mobile payment solutions in Sweden. The way payments are made and the way cash is being used in the society is changing. To be accepted as an alternative method, if cash isn't king anymore, the new technology will have to acquire user acceptance. In this thesis a case study of Swish, a mobile payment solution for P2P-payments, is presented. The focus of the study is customer value and technology acceptance of the service.

Massiva multispelar onlinerollspel (MMORPG) är idag en välutvecklad industri. Det finns även ett fåtal vars ekonomi och loot är baserade på riktiga pengar. Loot är de föremål en spelare kan erhålla genom att t.ex. döda monster och ett lootsystem är de interna mekanismer som hanterar hur loot distribueras i ett spel. Lotterilagen och Lotteriinspektionen reglerar vad som är ett lotteri i Sverige, om ett spel är slumpbaserat och spelaren eller spelarna kan vinna mer än de satsar, så måste arrangören få en licens utfärdad.

This paper was made together withTechPay AB, by their request.The dissertation has been divided into two separate parts; one of which is fully theoretical, with the focus on the security requirements of a digital cash register, and how to meet these requirements.The second part covers the implementation of anAndroid-oriented Java-library,created with help from the security requirements found in the first part. The purpose of this library is to make it easier to develop a cash register that uses payment terminals from TechPay.This paper also covers different communication protocols, encryption techniques and recommendations from authorities, banks and Android. This paper also contains a small review of how users are validated in applications on the current market that handles money transactions..

A future expansion of wind power in the Nordic power system makes the balancing for the transmission system operator Svenska Kraftnät (SvK) more complicated. Up to the hour of delivery the balance responsible parties? (BRP) makes prognoses and plans, for consumption and production, to help maintain the balance in the electrical grid. How well this is accomplished is affected by the setup of the market design. Therefore SvK has proposed the following possible changes in market design: Increase the imbalance costsIntensify the regulation of imbalancesIncrease the temporal resolution on the different marketsPresent the prices for balancing power in real-timeModify the balancing market to simplify auction of consumption bidsA mapping over the BRPs? processes within planning and trading on the day-ahead, intra-day, and the balancing market has been performed in this thesis.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The secondary control must be part of the production plan, since the capacity will bedeployed in advance, just as the primary control. The activation of the new frequencycontrol should be preformed in Vattenfall's operations centers (DC) to minimizecommunication delay. Vattenfall needs to work towards a more holistic optimizationsystem. The main issue for Vattenfall Generation is not how we produce but ratherwhen, which is done with creation of bids. This is where there is the mostopportunity for improvement.

The number of LBOs in Sweden has increased during the last years and the current market trend is positive. MostLBOs involves private companies, but a few concerns public corporations on the national share market. In this thesis we will examine the conditions of a LBO of Cloetta Fazer AB. The purpose is to study existing conditions of Cloetta Fazer AB and to examine pros and cons with the deal. Based upon information presented in the frame of reference and in the empirical part, two cash flow valuations have been carried out.

Nyckelord: Kassaflödesanalys, kassaflöde, likviditetsplanering, likviditetsbudget, likviditetsprognos, likviditet och nyckeltal.Frågeställning: Hur och varför använder de fyra valda organisationerna kassaflödesanalyser och -prognoser internt?Vilka är skillnaderna i de fyra organisationernas sätt att ställa upp och använda sig av kassaflödesanalyserna och -prognoserna och beror skillnaderna på i vilken bransch de verkar?Syfte: Syftet med uppsatsen är att undersöka hur kassaflödesanalyser och -prognoser tillämpas praktiskt i de fyra stora organisationerna ABB, Västerås stad, Manpower och Gina Tricot för att identifiera om skillnader i uppförandet finns.Metod: Studien är av kvalitativ karaktär då fallstudierna av organisationerna gjordes genom intervjuer med representanter på respektive organisation. Totalt genomfördes elva intervjuer med tolv personer. Data till referensramen samlades in genom sekundära källor. Insamlad data och information analyserades där referensram och empiri sattes i relation till varandra.Slutsats: Brister i metoden för hur kassaflödesanalysen ska upprättas finns då den i praktiken inte används av de undersökta organisationerna internt.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

Studiens syfte ?r att unders?ka vilka tolkningar och beskrivningar tittaren g?r av de produktplaceringar presenteras i TV-serien Snabba Cash. Mer specifikt studeras vad som kr?vs f?r att f?nga tittarens uppm?rksamhet vid produktplaceringar och hur exponeringarna f?r publiken att resonera och motivera sina upplevelser av det varum?rket som marknadsf?rs. Med fr?gest?llningen hur uppfattar unga vuxna produktplaceringar av specifika varum?rken som marknadsf?rs i TV-serien Snabba Cash och p? vilka s?tt p?verkar uppfattningarna attityden mot varum?rket? Studien har en deskriptiv och explorativ kvalitativ ansats med semistrukturerade intervjuer av djup karakt?r. Det teoretiska ramverket best?r av Persuasion Knowledge Model (PKM) och Elaboration Knowledge Model (ELM).

Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies.Method: The methodology for the study is key analysis through hypothesis testing and regression analysisConclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn..

På grund av dagens hårdare företagsklimat är det viktigt för företag att styra sina affärsprocesser så effektivt som möjligt. För att detta ska vara möjligt krävs det att företaget har ett effektivt ekonomiarbete. En viktig del av detta ekonomiarbete är hantering av likvida medel, det vill säga cash management (CM). I internationella företag är det viktigt att styrningen av CM-arbetet sker effektivt mellan företagets enheter för att de ska kunna arbeta med CM på det mest effektiva sättet för företaget. Uppsatsens syfte är därför att beskriva de skillnader och likheter som kan finnas mellan säljenheter i en internationell koncerns sätt att styra CM samt att förklara hur dessa skillnader och likheter kan ha uppstått.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

The aim of this Master?s thesis is to examine how representations of identity construction are performed through the characters in the novel Snabba Cash by author Jens Lapidus. I examine what means the characters are using, and how the identity construction processes are related to the idea of modern society. For a theoretical background I use sociologist Anthony Giddens? theories regarding modernity and self-identity, to study general identity construction.