Venture capital firms and private equity firms have been the subject of much controversy in the last decade. During this period economies throughout the world have seen a steady increase of these types of firms as owners of companies. In Sweden this has certainly been the case and many argue that this trend will continue to grow stronger in the future. This trend is by many regarded as dangerous and as a threat to the ownership model that has characterized the Swedish economy for decades. Family ownership has been widely regarded as the most beneficial and responsible ownership model in Sweden.

When I got the opportunity to write this examination did I want to write about something that I both was interest in and also can use in the future. I think it?s going to be difficult to carry on the milk production with only 28 cows. I wanted to investigate the possibility to increase the herd of cows. I also wanted to compare this cost with a new cow house the cows where milked with a robot.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

Purpose: The purpose of this thesis is to test for the existence of Capital Structure Arbitrage oppertunities in the equity-credit markets. Methodology: The mispricing of Credit Default Swap contracts are calculated and used as input in an Equity-Credit market trading strategy. The returns are then evaluated with a modified Value-at-Risk simulation. Theoretical perspectives: A Merton-based structural model, CreditGrades, is used for credit pricing and a mispricing-convergence trading-strategy between the credit and equity markets is implemented. Empirical foundation: Daily quotes for the Credit Default Swap spread of 37 European firms were collected for a period of two years, as well as equity-prices for the same period and the previous two years, used for model calibration.

Armatec tillhandahåller system, produkter och funktionella lösningar inom värme, kyla och process. Företaget har lager i Sverige, Norge och Danmark. Under senare tid har företaget sett att lagret i Norge utgör en stor kostnad. Armatec har därför börjat fundera på om de skulle tjäna på att centralisera logistikstrukturen dvs. stänga lagret i Norge och utöka centrallagret i Göteborg.

At Forsmarks Kraftgrupp AB (FKA) forces on pipe systems due to transient flow are frequently calculated as a step to verify their structural integrity. In nuclear industries these forces are often calculated with a one dimensional thermal-hydraulic analysis-code called RELAP5. When calculations regarding more complex geometries are needed, the three dimensional code Fluent is often used. This code is highly time consuming and requires large computational power.This projects aim is to compare calculations of pressure, flow and forces carried out by RELAP5 and Fluent for an arbitrary pipe section during transient flow conditions. This has been accomplished by constructing a simple geometry for which a transient flow is simulated in both programs.

The purpose of this study is to investigate which types of cultural capital gives high status in the current field of ?the creative industry? ? a group which could be seen as a new power elite in Gothenburg ? and how people with the ?right? cultural capital is included in the field. The author is invited to several free events within this field, and is investigating the process of inclusion with an auto-ethnographic method. The study will show that the process of inclusion is working quite absolute in the field of the creative industry, and that the audiences are mainly homogenous: masculine, white, middle class, has a taste disposition of the ?eclectic omnivore?, has entrepreneurial knowledges and is an active social media agent.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Kommunikation, kompetens, förtroende och engagemang är alla viktiga faktorer förfastighetsmäklaren som påverkar kundmötet. Fastighetsmäklaren ska arbeta aktivt medvariablerna för att få vetskap om och tillfredsställa den säljande kundens önskemål. Ennoggrant utförd behovsanalys av kunden tillsammans med ett individuellt anpassat kundmöteär faktorer som påverkar kundens tillfredsställelse i positiv bemärkelse. Studien bevisar attvariablerna samverkar och påverkar antalet nöjda kunder inom fastighetsmäklarbranschen..

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

The purpose of this study is to examine how school meals are organized in a selection of Stockholm's secondary schools and to examine the relationship between school meals and the different parameters that indicate each school's symbolic capital and educational capital. By looking at the statistics from each school on the basis of the final grade average, percentage of pupils with foreign background and gender, I examine whether it is possible to see a relationship between how schools organize meals and which pupils attend the school.  In my study, I systematically went through each school's website and tried to identify how school meals at each school are organized. To increase the validity of the study, I have also conducted a questionnaire survey by mail addressed to school principals.   In order to analyse and understand my results and put them in relation to my current knowledge about the schools in my sample, I am using Bourdieu's theoretical tools that a given aid, both in methodological and analytical purpose. Based on Bourdieu's theories of symbolic capital, cultural capital and educational capital, I can understand and analyse school meals are organized and focused as part of schools' symbolic assets in competition with other schools.   The first part of the study shows that there are four different organizational models for school meals, fully equipped kitchen and canteen, heating kitchen and canteen, school meals in restaurants and school meal card.    In the second part, I have examined the relationship between the type of organization for school meals used and the symbolic resources available at the school. I can conclude from the results that it is difficult to find a correlation between the symbolic resources and the different categories. But even though it is not possible to see all the schools' symbolic assets equally clear, there are still some very telling examples. In many ways, these examples can be seen as polar opposites to each other based on Mikael Palme?s concepts ?goal rational? and ?education oriented? schools..

För att skapa fler jobbtillfällen och driva på BNP-tillväxten i Sverige krävs det att små och medelstora företag får möjligheten att utvecklas och växa. För att klara det krävs det mer kapital från venture capital-marknaden, som är den viktigaste källan av finansiering för ett nystartat företag. Det har dock varit tuffa år för venture capital-bolagen sedan finanskrisen slog till. Den problemformulering som legat till grund för studien var följande:Hur har finanskrisen och den pågående eurokrisen påverkat venture capital-bolagens investeringsprocess?Studien syftade till att undersöka hur finanskrisen och den pågående skuldkrisen i Europa påverkat de svenska venture capital-bolagen och dess marknad.

The purpose of this study is to explore the concept of the immigrant-writer. By studying the literary criticism on four debutants, all of whom have been categorised as immigrant-writers, I have come to the conclusion that the critics tend to focus on the authors' otherness. By using postcolonial theory I've analysed the role as representatives of a supposed other reality that is imposed on these four authors by the literary critics. The theories of Pierre Bourdieu, especially his concepts of symbolic capital, literary field and position, have been used to contextualise these conclusions. Although the otherness that the critics accentuate seems to work as a negative symbolic capital in a bigger societal perspective, in the author's position within the literary field it grows their positive symbolic capital.

The efficacy of screening for breast cancer with mammography has been a subject of controversy during the last decades. However, the general opinion is now that screening reduces mortality in breast cancer (Zackrisson, 2006). It is nevertheless important to weigh the efficacy against the harm and costs associated with screening. Cost-utility and cost-effectiveness analysis of screening have generally failed to incorporate side effects such as anxiety and discomfort related to screening tests and the following diagnostic tests (Gyrd-Hansen, 2000). This study seeks to include such side effects in a cost-utility analysis.