Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

What drove me to write this paper is the will to  examine if there is a philosophically and scientifically viable  alternative foundation for an objective morality other than what we like to refer to as "God". The  American philosopher and neuroscientist Sam Harris presents in his book The Moral Landscape a thesis for an objective morality based on science in which he states that  science can determine human values. The purpose of this paper is to perform a theoretical trial of The Moral Landscape, examining Harris' thesis and it's relations to the philosophical obstacles that stands in its way, these being mainly the famous philosophical principle "Hume's Law" and G.E. Moore's "Naturalistic Fallacy and Open Question Argument" and thus will serve as my main theoretical foundation. The results of my study was not conclusive since Harris in fact doesn't succeed in bridging the gap between facts and values on a scientific ground.

Detta kandidatarbete undersöker science fiction, en av de större och vanligast använda genrerna inom medier såsom spel, film och litteratur, genom att studera dess undergrupper, de så kallade subgenrerna. Dessa är specialiserade versioner av genren i fråga och använder den inom vissa förutsatta ramar, exempelvis hur samhället ser ut eller vilken typ av teknologi det huvudsakliga fokuset kretsar runt. Genom att studera hur subgenrer är beskrivna i The Encyclopedia of Science Fiction kan man avgöra att de består av sex punkter: plats, tidsperiod, karaktärer, teknologi, narrativ och visuell estetik. Dessa punkter har använts som ramverk för att utveckla en ny subgenre; Mystech, där scenarier utspelar sig i vad som kan ses som en typisk fantasyvärld med magi och monster, men där dessa egentligen bara är teknologi majoriteten av de påverkade inte förstår sig på. För att demonstrera Mystech har två olika miljöer utvecklats, både i bild och skriven form. Dessa är två mycket olika skådeplatser för scenarier att berättas i men som trots sina olikheter har nog med faktorer gemensamt för att kunna klassificeras som delar av samma subgenre..

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

In the history of scientific visualization techniques there is a lack of social science practices and methodologies. The advent of modern computer graphics brought the use of visualizations into a whole new era, but even though the tools by which such modern visualizations are created become easier to access and use, the lack of social science researchers harvesting the benefits of such tools still remain. This ease of use, increase in power and accessibility plus the ever growing need within the natural sciences to augment the human senses has further complicated the relationship between scientific methodologies, validity, reliability and the use of visualization techniques. This relationship must be explored, demystified and understood in order to fully grasp the impact of visualization practices when incorporated into any given scientific method. Within the social sciences there is one example of a tradition that has since its conception carried within it a graphical notion and a visualization practice.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

Med denna uppsats vill vi (författarna) samla ihop 5 år av tankar, teorier och erfarenheter kring systemutveckling och lärande. Uppsatsen presenterar 8 projekt som är genomförda i Blekinge mellan 1995-1999. Med utgångspunkt i projekten behandlas en utvecklingsprocess för IT-system som är baserad på kreativitet och lärande miljöer. Särskilt lyfter uupsatsen fram behovet av att förändra processen för att möta slutanvändare av program och tjänster..

Titel: Internationella relationer i innovativa miljöer ? en fallstudie av Mjärdevi Science Parks internationella arbeteFörfattare: Sergio QuiñonesAdress: Skrinnarvägen 7, 633 59 Eskilstuna | sergio.quinones@gmx.comKurs: Kandidatuppsats i marknadsföring, EFO 225Handledare: Angelina SundströmProblem: Hur kan svenska Science Parks genom internationella relationer utveckla sina processer och tjänster för att bättre stödja kunskapsutbyte och kommersialisering av innovationer?Syfte: Syftet med denna studie är att beskriva Mjärdevi Science Parks internationella arbete ur ett marknadsföringsperspektiv.Metod: Kvalitativ fallstudie.Slutsatser: Mjärdevi Science Park arbetar internationellt för att främja regional tillväxt. Genom regional tillväxt bidrar man även till att öka Sveriges tillväxt och konkurrenskraft. Parkens motor och drivkraft är entreprenörerna och företagarna. Mjärdevi samarbetar och är engagerad i den globala organisationen IASP, Science Parks i andra länder, Exportrådet, företag och ambassader.

The aim of this thesis is to investigate what chief librarians in Sweden know about the present education in Library and Information Science and what opinions they have of it. We have used the following four questions as a starting point for our work: + How much do the chief librarians know about the education in Library and Information Science? + What are their opinions of the education? + What emphasis do they put on academic degrees and practical experience? + Are there any differences between various kinds of libraries regarding these issues? We decided to use questionnaires to gather our information. These were sent to 200 chief librarians on both public and research libraries all over Sweden. 151 of the questionnaires were answered.

Uppsatsen strävar efter att undersöka och belysa den problematik som präglar den svenska tobakspolitiken. Jag har identifierat tre centrala frågeställningar:* Vad utgörs det strukturella problemet av?* Vad gör lagstiftaren respektive tillämparen?* Hur manövrerar lagstiftaren för att undvika politiska kostnader och till synes lösa det strukturella problemet?(utdrag ur uppsatsens "Frågeställning och syfte").

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.