The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

Samhällets resurser är begränsade och en prioritering av olika verksamheter nödvändig. Cost-utility-analysen är en typ av ekonomisk utvärdering som syftar till att utgöra en del av beslutsunderlaget vid prioriteringsbeslut. Uppsatsen gör en cost-utitlity-analys av den ickefarmokologiska hypertonibehandling som genomförts vid Vindelns hälsocenter på individer där traditionell behandling inte haft önskvärd effekt på blodtrycket. Det sänkta blodtryck deltagarna på internatet erhöll minskar riskerna att drabbas av hjärtinfarkt eller stroke. Cost-utitlity-analysen inkluderar både till behandlingen relaterade kostnader och inbesparingar samt framtida till behandlingen orelaterade kostnader, som en följd av att individiden lever längre när riskerna minskar.

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.

Sammanfattning Inom de flesta företag finns möjligheter att påverka rörelsekapitalet genom Working Capital Management. Detta kan även förkortas WCM, vilket enligt Deloof (2003) kan definieras som arbetet med att styra företagets rörelsekapital. De flesta företag har dessutom avsevärda summor uppbundna i rörelsekapitalet, vilket medför att WCM har en betydande roll på företagets lönsamhet. I strävan efter att nå ett optimalt rörelsekapital finns det dock risk att företagen drabbas av negativa effekter.Syfte: Denna studie syftar till att undersöka effekterna av WCM och hur dessa effekter påverkas utifrån hanteringen av WCM.Metod: Studien består av en kvantitativ enkätundersökning riktad till svenska tillverkande företag.Analys: Att frigöra kapital beskrivs som det främsta motivet för att genomföra WCM. Det framgår också att initiativ till beslut om en minskning av rörelsekapitalet är centraliserade och det är sällsynt att initiativ startar i den operativa verksamheten.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

The aim of this paper was to examine the specific experience of being bicultural, what ackulturation strategy the person utilized and what influenced the use of this strategy. The findings were analyzed with the help of Pierre Bourdieu?s concepts of habitus and cultural capital. The empirical data was collected through qualitative interviews with four women of Chilean background, who either were born in or had been living in Sweden since childhood. The results of the interviews showed that all the respondents predominantly utilized the integration strategy, meaning that they participated in and felt a connection to both the Swedish and Chilean culture.

The purpose of this study is to first investigate how a group of Syriac women participating in the Syriac/Aramaic Academics Association (SAAF ? Syrianska/Arameiska Akademikerförbundet) at a Swedish university perceive their ethnic identity, and maintain it in the mainstream Swedish society. Furthermore, it considers whether SAAF as an ethnic institution provides an arena for the reproduction of social capital in interaction with the women's families. This study is based on previous research and theories of ethnic identity and its role in the building of social capital within so-called ethnic groups. The method used for this study involves qualitative interviews, to achieve its aims.

Problemdiskussion: Venture Capital-branschen är en relativt ny bransch och ligger enligt vissa tidigt i sin utveckling och har inte nått sin mognad. Trots detta har den varit med om en del omvärldsförändringar som har skapat osäkerheter och nedgångar i branschen och därmed skapat behov av nya metoder och strategier för att handskas med dessa problem. Hur mår Venture Capital företagen idag och vad om något har de dragit för lärdomar under åren? Syfte: Med denna uppsats vill vi beskriva vilken status den svenska riskkapitalbranschen befinner sig i samt se vilka lärdomar som nya aktörer i branschen behöver. Metod: Vi har valt att lägga stor vikt på teori i form av litteraturstudier samt kompletterat tidigare publicerade undersökningar med ett eget empiriskt intervjumoment.

This studie explores how a promotive youth movement that aims to activate adolescents in economically and socially exposed areas, can affect the youth?s participation in society and oppose their experience of stigmatization. The youth movement, whom is being studied, uses urban art expressions as a mean to engage and motivate the adolescents. The empirism has mostly been collected by a limited participatory observation, and through qualitative interviews with staff and adolescents in the movement. The result has been analyzed through Pierre Bourdieus field theory.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This thesis focuses on youth unemployment in Finspång, often referred as an industrial community. The theoretical framework of the thesis is based on social constructionism and covers theoretical discourse analysis, intersectionality and social capital. The study is based on qualitative interviews with 7 unemployed individuals between the ages of 19-24 and an interview with an employee at the employment office in the community. The main subject in this thesis is the youngsters experience with unemployment, labour, the employment office, the impacts of social capital and the labour market in the community. The analysis focuses in how the respondents discuss their experienced problems with their unemployment.