In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

The purpose of this essay is to test for significance between TED- spread and four different macrovariables, housing prices, Federal funds rate, Asset Backes Securities and mortgage volume. Multiple regression has been used to search for significance between the dependent and the four independent variables. Our data consist of quarterly reports from January 1998 to June 2008. Our conclusion is that all of the four variables show a significant relation with TED- spread. The model explains 76 percent of the variation in TED- spread..

The aim of this thesis is to analyse the most common economic effects of countries pursuing trade facilitation. Trade flows are constrained by non-tariff barriers and through trade facilitation these barriers can be decreased. We will study the effects of trade facilitation from a theoretical perspective and evaluate a number of empirical studies. Several different trade barriers will be identified as well as those regions and countries that will gain the most from trade facilitation. We draw the conclusion thatlarge gains would prevail for all countries and that the consumers, businesses and the state all benefit from trade facilitation.

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..

Vi undersöker den ickeparametriska optionsprissättningsmodellen med namnet kanonisk värdering. Vi visar att den kanoniska modellen fungerar väl på svensk data. Vi visar också att kanonisk värdering kan generera ett volatilitetsleende som stämmer överens med det vi observerar på marknaden. Dessa empiriska resultat är konsistenta med tidigare forskning. Ett teoretiskt motiverat resultat är att den kanoniska värderingsmodellen kan härledas från ?Large Deviation Theory?..

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

This paper analyses the potential extent of labour mobility in the European Union after the eastern enlargement that took place in 2004, but focuses on movements from the 10 new member countries to the old EU -members. In this study, a number of economic models are used to investigate if there is a large potential for labour mobility in the enlarged EU and also if this potential has large effects on mobility in reality. The potential for labour mobility is, to a large extent, discussed in terms of theoretical migrating incitements for workers and different types of labour migration obstacles. Many factors indicate that such large potential for migration actually exists, mainly due to high difference in wages and unemployment and because of the common EU market. At the same time, the presence of natural and constructed obstacles is likely to restrict migration for a long period of time..

Fleets have the ability to affect an adversary?s use of the seas for transportation. Nations have in numerous occasions exercised this power in order to ravage their opponent?s trade in times of conflict with the purpose of diminishing their military might. Great naval thinkers like Mahan and Corbett have described this use of seapower during conflicts in great depth but theories regarding the use of seapower to affect a nation?s peacetime economy in order to achieve limited political goals is lacking.

Foreign direct investment (FDI) is widely regarded as a significant catalyst for economic development especially in emerging and developing economies. While previous research has found different effects from foreign direct investments in different countries this study aims to explore the varying effects of FDI in Serbia and Montenegro. The study focuses on how FDI influences key economic indicators, specifically GDP per capita and employment rates, in the context of their aspirations to join the European Union (EU). Employing a comparative approach, the thesis examines the differing trajectories of Montenegro and Serbia in utilizing FDI for economic advancement. The research reveals that while Serbia shows significant positive correlation between FDI and both GDP per capita and employment rates, Montenegro displays no significant relationship in these aspects.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between – generally speaking – Northern and Southern Europe. This incites the activity of parallel traders in the first place, who act as arbitrageurs.

Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against economic crimes if the statutory audit is abolished?Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities? preventive work against the economic crimes.Demarcate: The study is demarcated to comprise only authorities that work with preventing economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic Crimes Bureau (Ekobrottsmynigheten).Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases.Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work.

AbstractSierra Leone is a very poor country in Africa. Botswana is another country, that has a similar history and the same deposit; diamonds. Botswana has reached economic growth and democracy and Sierra Leone has not.The purpose with this study is to explain why Botswana is more democratic and has reached a better result economic than Sierra Leone.The questions in this study are:What explains the democratic and the economic results in Sierra Leone and Botswana?* Dahl?s institutions that furthers a polyarchy?* Gunnarsson?s and Rojas? institutional explanations?* Diamond?s and Morlino?s ?rule of law??* Other explanations or a combination of the above-mentioned explanations?The method that has been used in this study is a comparative case study with a qualitative contents analysis. The result is that it?s hard to say that one explanation is the right one.

Uppsatsen handlar om ränta. Varför finns det ränta och vilka faktorer påverkar räntenivån? Uppsatsen är dels doktrinhistorisk men också något nyskapande. Den ?nyskapande? teorin läggs fram i all ödmjukhet, och är snarare att betrakta som en sammanställning av tidigare insikter.

This report is written in cooperation with the Swedish National Road Administration South-Eastern Region in Jönköping. The report is a result of the evaluation to give an answer to the question about how well the function contract has been carried out on the E4 in Östergötlands and Jönköpings län. The evaluation is divided in two hard parameters and one soft.The Swedish National Road Administration is interested in knowing how the standard on the road have been changed during the functions period, which is the reason why the first hard parameter is considering road standard. To evaluate the standard there have been a comparison of values from measures taken every year on the current road stretch. The second hard parameter considers economy.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.