This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

Syfte: Syftet med denna studie är att undersöka sambandet mellan rörelsekapital och   lönsamhet för företag i olika storleksklasser på svenska maskintillverkande företag.Metod: Studien baseras på en kvantitativ metod för att undersöka rörelsekapitalets samband med lönsamheten. Datan som användes i studien hämtades från retriever business och uträkningarna gjordes i Microsoft Office Excel. Variablerna storlek på företag, utvecklingsfas och rörelsekapitalspolicy användes för att kategorisera datan i flertalet tester.Teori: Studiens rörelsekapitalsmått var kassacykeln och lönsamhetsmåttet var bruttovinstmarginalen.Resultat: Studiens resultat visade att det inte fanns något samband mellan rörelsekapital och lönsamhet i 13 av de 24 undersökningarna.Slutsats: Studiens slutsats är att sambandet mellan rörelsekapital och lönsamhet skiljer sig åt hos företag i olika storleksklasser på svenska maskintillverkande företag..

Värdebaserad styrning utgörs av en samling principer, vilka ska ge en vägledning för att mäta prestationer, allokera resurser samt sätta finansiella mål. Detta görs utifrån den grundläggande förutsättningen att aktieägarvärde skapas när avkastningen överstiger investerarens kapitalkostnad. För att lyckas med implementeringen och den fortsatta tillämpningen av VBM anser vi att företaget bör följa nio steg. Först bör företagsledningen förmedla synsättet, värdebaserad styrning. Därefter bör företaget välja en effektiv styrmodell.

Problem: Trots att betalkort funnits länge i samhället, så används idag kontanter fortfarande i stor utsträckning. Handhavandet av kontanter innebär höga kostnader, dels på grund av extraarbetet det innebär för butiker att räkna pengar varje dag, dels för bankpersonal som ska sköta insättningar och uttag och dels för kostnader till vaktbolag som sköter penningtransporter. Om man vet varför kontanter fortfarande används till så stor utsträckning och till vad, så kan man rikta in sina insatser på var man ska öka betalkortsanvändningen. Avgränsningar: Fokus i denna uppsats är på samtliga svenska konsumenter som har rättighet att få ha betalkort från en bank. Syfte: Syftet med denna uppsats är att undersöka om produktegenskaper såsom pris och kvalité påverkar valet om att betala med kort eller kontant.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

Internet and information technology today has a rather obvious role in the activities of companies and organizations. All cash transactions within and between companies is digitized, communication within the company is done via e-mail, sales and marketing is done largely with marketing and ads on the Internet. This has resulted in economic benefits for companies and organizations, and facilitated the work for them. However, this has also led to new threats have emerged. Companies and organizations is well aware that there are numerous threats that comes with using the Internet and Information Technologies but exactly what those threats are for a mid-sized company in Sweden is not clarified anywhere.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

Today you can pay in many different ways. You can for instance use cash, credit cards, internet and now even with your mobile phone. Today we can also see new types of technical payment solutions being developed, such as Near Field Communication (NFC), mobile banking or through the use of QR-codes. We have today many different payment methods; therefore it?s interesting to see which payment method people prefer the most.

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

Detta är en textanalys av svensk kriminalfilm. Den här studien undersöker hur våld skildras i svensk kri-minalfilm, hur våldet motiveras och vilka skillnader det finns mellan kvinnor och mäns motiv, och om våldskaraktärerna innehar stereotypa könsrelaterade egenskaper. Studien görs utifrån ett genusperspektiv med inslag av teorin om intersektionealisering. Textanalysen görs genom analys av nyckelscener i filmen, det vill säga våldsscener, scener där karaktären agerar i enlighet med Bems (1974) maskulina eller femi-nina egenskaper, och scener där karaktären agerar könsstereotypt. Filmerna som analyseras ärHypnotisören (Hansson, Possne, Ohlsson & Hallström, 2012), Snabba cash II (Wikström, Nicastro & Najafi, 2012), Irene Huss - Tatuerad torso (Fälemark, Råberg & Asphaug, 2007) och Solstorm (Rehnberg & Lindblom, 2007).

Utvecklingen mot ett kontantlöst samhälle medför ständig utveckling av nya betaltjänster. En sådan är kontaktlös betalning vilken innebär att användaren endast behöver svepa kortet i luften över kortterminalen för att betala. ICA Banken är under maj 2015 först ut i Sverige att lansera bankkort med kontaktlös betalfunktion. Studiens syfte är därför att studera processen kring ICA Bankens implementering av ett nytt betaltjänstsystem samt undersöka hur införandet påverkar deras marknadsposition. För att analysera den data som samlats in genom kvalitativa intervjuer och en kundundersökning användes en teoretisk modell skapad av nyckeldelar från Porters (1979) fem konkurrenskrafter, utvidgad av Davis (1989) teori om Teknologiacceptans samt Aaker och Kellers (1990) teori om Varumärkesutvidgning.

Detta är en textanalys av svensk kriminalfilm. Den här studien undersöker hur våld skildras i svensk kri-minalfilm, hur våldet motiveras och vilka skillnader det finns mellan kvinnor och mäns motiv, och om våldskaraktärerna innehar stereotypa könsrelaterade egenskaper. Studien görs utifrån ett genusperspektiv med inslag av teorin om intersektionealisering. Textanalysen görs genom analys av nyckelscener i filmen, det vill säga våldsscener, scener där karaktären agerar i enlighet med Bems (1974) maskulina eller femi-nina egenskaper, och scener där karaktären agerar könsstereotypt. Filmerna som analyseras ärHypnotisören (Hansson, Possne, Ohlsson & Hallström, 2012), Snabba cash II (Wikström, Nicastro & Najafi, 2012), Irene Huss - Tatuerad torso (Fälemark, Råberg & Asphaug, 2007) och Solstorm (Rehnberg & Lindblom, 2007).

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.