När en kassaflödesvärdering genomförs prognostiseras företagets värde genom att summera framtida kassaflöden och diskontera dem med företagets kapitalkostnad. På grund av att prognostiserade kassaflöden är uppskattningar inför framtiden karaktäriseras en värdering alltid av hög osäkerhet. Till underlag för prognoserna används en omfattande mängd information. För att ett tillförlitligt värde ska kunna beräknas är det viktigt att relevant och pålitlig information samlas in och hanteras på ett effektivt sätt. I dagsläget är det problematiskt att hantera omfattande mängder information och ett tillräckligt datorstöd saknas.

This study examines a case of cooperation between banks, commerce, police and the municipality of Skövde, which in a project has the target to reduce the use of cash by 15 % in the city during 2011. The purpose of this study is to increase the understanding of the importance of cooperation in which different actors come together to reach a common goal, such as speed or interfere with an ongoing change, while they must meet their own interests. In this study the case of cooperation has been studied by using a qualitative approach. The methods used in this study are participant observation and a group interview as well as personal interviews. The theories underlying the study revolve around the concepts of collaboration between organizations with similar interests, changes in society, conflict and resistance to change..

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

A field experiment was carried out in 2006 to investigate the effects of deep rotary cultivation on sugarbeet growth. The background to the experiment was a 2005 study showing potentially higher yield, higher cleanness and higher sugar content when primary tillage was carried out to 35 cm depth with a rotary cultivator. On four field sites in Skåne (L:a Isie, Ädelholm, Stävie and Vragerup), five different treatments were compared: mouldboard ploughing in the autumn to 20 cm; mouldboard ploughing in the autumn to 20 cm + rotary cultivation in the spring to 35 cm; rotary cultivation in the autumn to 35 cm; rotary cultivation in the spring to 35 cm; and mouldboard ploughing in the spring to 20 cm. The rotary cultivator used in the treatments is manufactured by a Dutch company, Imants. The implement cultivates the soil with spade tines fitted on arms that are mounted on a horizontal rotating PTO-driven axle. Beet plants were inspected and yield determined in the experiment, and three soil parameters were examined: penetration resistance, water infiltration and infiltration of blue dye. Root shape was also examined. The site at Stävie was not harvested due to poor beet establishment. At the other sites, the highest yield was found when the soil was rotary-cultivated in the autumn.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Syfte:Att kartlägga om en förändring av ett företags kassaflödescykelpåverkar räntabiliteten för företaget. Dessutom undersöks omkassaflödescykelns längd kan säga något om branschlika företags lönsamhet och om omsättningsförändringar påverkar ett företags kassaflödescykel och räntabilitet. Metod: Vi har gjort en kvantitativ undersökning baserad på empiriska data från 11 utvalda företags årsredovisningar. Linjära regressioner har utförts för att fastställa om det finns några samband mellan kassaflödescykeln och räntabiliteten. Slutsatser: Vi har inte hittat några signifikanta samband som stöder deetablerade uppfattningar som finns om att ändringar ikassaflödescykeln påverkar räntabiliteten.

This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that of a special dividend. Moreover, a share redemption could be interpreted as a signal of undervaluation. These two factors lead us to assume that the stock market would react more positively in connection to the announcement of a share redemption. We test this hypothesis through an analysis of the risk-adjusted abnormal return for the observations in the sample.

Title: ?Content, Contact, Cash?- En kvalitativ studie om framgångsrik marknadsföring viasociala medierAuthors: Andreas Hadzikostas and Helli ShahidiAssigner: NewsroomCourse: Degree thesis in Bachelor of Media and communication at the faculty ofJournalism and mass communication at University of Gothenburg, SwedenSemester: Spring semester, 2010Tutor: Ingela WadbringPages: 49, including two enclosuresPurpose: To elucidate which factors are significant for successful marketing via the social media.Method: Expert interviews, Informative interviews and content analysisMaterial: Interviews with Lena Carlsson at Kreafon PR agency, Peter Baeza at IHM Business School, Eva and Kalle Bodestig at Mandel, Lena Ekman at Saltå kvarn and Rick Short at Indium Corporation.Main result: This study has resulted in both comprehensive and concrete proposals for how Newsroom should work and market themselves, but mainly their customers via the social media tools such as Facebook and blogs. In order for companies to be successful with their marketing, they ought to build a strong, personal and enduring relationship with their customers by being attentive of their target group. The main purpose of the social media is to encourage individuals to interact and conduct dialogue with the participants rather than focusing entirely on one way communication. Furthermore, in order for a company, regardless of size, to be successful in building a healthy relationship with their costumers, they ought to showcompassion for their feelings and needs, as well as providing them with as much information as possible, via all of the selected social media tools to work with.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

This paper illustrates the working conditions at the copper factory in Åtvidaberg during 1800-1890 from different views. The highest salary was given to the building contractor. Thereafter came in order the rust turners, the garmaker, the melter, the ore booker, the factory supervisor and the garmaker hand. Also the rest of the working conditions for different employees might differ from each other in this order. The mine workers generally earned a little less than the other workers at the factory, and especially the workers in the Bersbo mine.

Kroppsmissnöje är mer utbrett hos kvinnor än hos män visar tidigare studier (Feingold & Mazzella, 1998) men även män börjar bli kroppsmissnöjda (Cash, Morrow, Hrabosky & Perry, 2004). Detta undersöktes tillsammans med självkänsla och kroppsjämförelse hos män och kvinnor och även de som har partner eller är singlar i ljuset av Social Comparison Theory och Cognitive Dissonance Theory. 133 personer testades med Body-Esteem scale, Figure Drawing Rating Scale, Self-esteem Scale och Universalistic Social Comparison Scale. Resultatet indikerar att båda könen är relativt nöjda men kvinnorna är något mindre nöjda med utseendet med sin kropp. Studien visar även att kvinnors idealbild är en smalare kropp medan männens idealbild är en muskulösare kropp.