Med utgångspunkt i de stora mängder kontanter som hanteras i flera instanser på Gekåsvarje dag valdes uppsatsens ämne. Syftet var att bedöma effekterna av en eventuellinvestering i ett slutet kontanthanteringssystem, för att sedan lämna rekommendationertill företagets ledning.Undersökningen är gjord som en deskriptiv fallstudie med Gekås i centrum. Företagetoch dess behov har utvärderats med hjälp av egna erfarenheter och information från såväl ledning som anställda på kassakontor och i kassan. Kunskap om tillgängliga kontanthanteringssystemhar fåtts från tillverkare, säljare och användare, och för att slutakedjan konsulterades företagets värdetransportör.De vinster med ett slutet kontanthanteringssystem som uppmärksammats är framförallteffektivitetsvinster i form av stora tidsbesparingar vid kontanthanteringen och merrörlig personal, samt en säkrare och mer trivsam arbetsmiljö i kassan. De största kostnadsbesparingarnaskulle uppnås genom att vissa moment hos kassapersonal, på kassakontoretoch för den kassaansvarige försvinner.

In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.

As of today, securitization is an established product on the capital market. The first transaction was made in the US in the 1970s. Since then the product has been developed and today there are several different structures of the product. Internationally securitization has been used for two reasons. Originally securitization was used to gain capital relief, but since capital requirements such as Basel II were implemented, the usage of securitization changed to more of a funding source.

It has been even more important in the forest sector in recent years to look at the whole chain from suppliers to end users, to improve operations and improve performance and the profits of the company. The research and development have been concentrated on the buyer?s market and product development, probably because this research has capability to give an increased cash flow. But to obtain stability and continuity in the production and selling units, the suppliers should also be investigated. The aim of this thesis is to study a one company's existing suppliers of roundwood and investigate the differences and attitudes they have about the company offerings.

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. Metod: Undersökningen är genomförd som en kvantitativ undersökning.

Thesis purpose: The purpose of this thesis is to determine how a technolo-gically enhanced shopping tool, synergizing eCRM tech-niques with personalized promotion at the point-of-sale, can increase customer loyalty by considering perceptions of current grocery retailer loyalty programs in Sweden. Methodology: An exploratory research was undertaken in the light of a qualitative method collecting primary data through focus group interviews. Theoretical perspective: The major considerations regarding theoretical aspects, for this thesis, can be addressed by Behavioral/Attitudinal loyalty and Relevance of Promotion. Empirical data: The empirical data, in regards to primary data, was ga-thered based on four focus group interviews. Conclusion: The conclusions of the thesis imply, that in order to make a loyalty program successful, it needs to firstly be conven-ient for the customer; easy to join, and provide an easy and time efficient display at the point-of-sale.

In today?s society climate change has grown to one of the largest global issues. To reduce emissions of greenhouse gases, large changes of the energy system are required. An increasingly popular solution is investments in local production of renewable energy resources like wind, solar or geothermal power. The following report examines the possibility for implementing a solar power plant on the new hospital Nya Karolinska Solna. Two different technologies for extraction of solar energy has been studied, solar thermal collectors  to meet the need of heating and solar cells to satisfy the need for electricity linked to operating the hospital building.

Syfte:Att på den svenska marknaden undersöka effekten av resultatmanipulering, efter införandet av Svensk kod för bolagsstyrning. Metod:Kvantitativ datainsamling använd's för att utföra regressioner del's för beräkning av EM, del's för identifiering av signifikanta förklaringsvariabler. Informationen hämta's bland annat från årsredovisningar, SIS Ägarservice och Datastream. Studien har en deduktiv ansat's. Teoretiska perspektiv:Ett antal bolagsstyrningsteorier har behandlat's rörande agentprincipalförhållanden, institutionellt ägande samt separation av ägande och kontroll.

Allanblackia is a tree genus native to humid forests in West, Central and East Africa. Its fruits contain large seeds from which edible high-quality fat can be extracted. In order to create a sustainable supply chain of Allanblackia seeds, a domestication program has been initiated with the purpose to enable smallholder farmers to grow the tree as an agroforestry component and cash crop. More knowledge is required to understand the tree?s biology and possible symbioses involving soil microorganisms with plant growth enhancing poten-tial.

Posters had their breakthrough in 1830-1840?s all thanks to the lithographic printing technique. The poster was used as an advertising tool.In this essay, we have looked at which semiotic and rhetorical elements that are found in today?s Swedish movie posters. What kind of image and text elements does the poster use and with what function? With what and how do they persuade the audience that the movies are interesting and worth seeing?We have taken the most popular Swedish movies between 2001 and 2010, one for each year, going by the statistic found at the website of the Swedish Film Institute.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.

Femsjö is a small parish situated in Hylte municipality, Växjö diocese. The parish has a total area of 8230 ha of which 5000 ha are covered with forest. There have not been any large industries in the parish offering work opportunities for the inhabitants, so they have had to generate income from their land and the forest. Instead of going to the bank to get a bank loan the people of Femsjö parish went out in to the forest and harvested trees for timber and extra cash revenue. Production of pine tar and potash were two other ways that the residents of Femsjö parish could earn extra money for the household in order to keep starvation away.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..