The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

När en person tar ett lån för att köpa en fastighet så tar denne ett Bolån. I Sverige har det funnits en fungerande bolånemarknad sedan länge, men år 2004 infördes en ny lag som kom att förändra hur den underliggande säkerheten hos lånen disponeras. Den nya typen av bolån benämndes säkerställda obligationer, en typ av obligation som skulle vara säkrare för både de som investerar och ger ut obligationen. Eftersom liknande lagstiftning redan fanns i flera andra länder i övriga världen, syftade även lagstiftningen till att underlätta för investerare internationellt. Lagen togs i bruk 2006 då flera av de stora svenska bankerna byta ut sina gamla obligationer för bolån mot de nya säkerställda obligationerna, och lagstiftningen ledde följaktligen till en del förändringar på den svenska bolånemarknaden.Utifrån den genomförda studien kan vi konstatera att bolånemarknaden inte genomgått några markanta förändringar, men att lagstiftningen öppnat upp nya dörrar för många potentiella investerare.

Starch is a naturally occurring substance in most plants and is used as energy storage. It is a component that mainly consists of amylose and amylopectin. Together they build a complex pattern which gives starch its specific properties. The proportion of amylose and amylopectin varies in different plants but generally starch consists of 25 % amylose and 75 % amylopectin. There have been discoveries of barley varieties containing 100 % amylopectin called ?waxy starches? or ?waxy barley? as well as varieties that have a high content of amylose, around 70 % and these are called ?amylotypes?.

This paper presents empirical evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

Syftet med studien är att undersöka hur skolmedling kan ses som en effektiv och nyanseradmetod för konflikthantering i grundskolan. Vi tar även del av kompissamtal, som är en redanetablerad konflikthanteringsmetod i skolan för att på så sätt se hur skolmedling kan bli enkompletterande konflikthantering till detta. Studien bygger på tio intervjuer varav fem ärenskilda och de resterande är gruppintervjuer. Intervjufrågorna behandlar skolmedling utifrånperspektiv såsom frivillighet/ofrivillighet, medlarens neutralitet, distans/närhet, skam, makt,kön och ålder samt kritik/hinder. Det insamlade materialet visar att samtliga respondenterställer sig positiva till skolmedling som metod men att information och kunskapsspridning ommetoden är bristfällig.

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.

We are surrounded by things. They have their own personalities. Some evokes our emotions. We want to own them. We develop strong relationships to each other.

In this study, we have considered the impact the organization`s implementation of its vision of the psychosocial work enviroment has been for the relations between the employees. We have primarily relied on a hermeneutic approach to understand our empirical data, and when we have interpreted and made a socialpsycological analysis on our collected empirical data. We have used Smith´s Institutional Ethnography, Sheff`s Social bonds and Asplund`s theory of Social responsivity. To collect the empirical data we have combined quantitative and qualtitative methods and a textanalysis at a visiondocument in the aim of capture both the depht and the breadth of our chosen fields of study. The results we have found shows that the psycosocial work environment within the organization can be seen as interplay between individual and enviroment and between individuals as well and that this interaction is influenced by the organizational culture that is created by the organization`s political vision.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.