Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.

The aim of this study has been to take part of six ex-alcohol addicts? narratives about their lives with starting-point in which factors that has been significant and/or determining to be able to leave a life in abuse and what change this process has implied for their identity. To achieve the purpose with this study has three questions been formulated. These are what in the person?s life have been important in the process of a life free from alcohol, what were specific and decisive that effected the decision to stop using alcohol and what is the attitude to them self and their new role as an ex-alcohol addict. Alcohol is a drug that is legal and accepted in the society and it´s hard to discover an addiction.

Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

A qualitative study is presented concerning children?s participation in the local decisionmaking in Swedish municipalities. The study also aims at finding out what are considered to be successful factors and obstacles connected to the implementation of children?s participation in local decision-making. The study contains a summary of the convention on the rights of the child, focusing on article 12, as well as previous research findings concerning children?s participation and factors enabling respectively hindering participation.

The purpose of this research is to identify how E-NGO and forest stakeholders, in the study referred to as non-state actors, have influenced the EU timber regulation; through participation and lobbyism towards the decision- makers (policy makers) at EU and national level, to achieve adjustments in the legislative text. The study also examines the relationships between the forest stakeholders, the E-NGOs and the EU-institutions, regarding communication, cooperation, informal and formal consultation where interviews were accomplished with decision-makers from the EU-institutions, forest stakeholders, E-NGOS and representatives from Swedish authorities that participated under the development of the EUTR during the period of 2008-2013. The participation and lobbying from non-state actors have most likely affected the outcome of the regulation, through alterations in the legislative text and through influencing the EU-institutions. Several factors that have affected the efficiency and timing of the influence have been identified through interviews as well as various approaches to influence the decision makers. The findings of the study may be useful for forest related interest groups that are involved in decision-making procedures at EU-level and as substance and material for further research in the subject of forest policy making at supranational level..

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Informationsteknologin (IT) fortsätter att utvecklas snabbt. Det ger möjlighet för företag och organisationer att kostnadseffektivisera sina processer och hitta alternativa lösningar som ökar konkurrenskraften. Den höga utvecklingstakten och de stora kostnader som är inbegripna skapar samtidigt en genuin beslutsosäkerhet vid investering i IT. Företagare ställs inför en rad dilemman: var, när och hur ska investeringar göras? I de situationer där utfallen av ett beslut är oklara eller motstridiga befinner sig beslutsfattaren i ett dilemma.

On the 13th of June 2005 the Minister of Defence, Leni Björklund, was subjected to a formal complaint addressed to the Committee on the Constitution concerning her handling of a specific co-operation project with France. The project concerned the development of a technology demonstrator for an UCAV called Neuron. The reason for the complaint was that the Minister of Defence had failed to present the project to the parliament and thus bypassed a parliamentary decision. Such negligence might be considered unlawful under the Swedish Constitution. The issue became public during an unscheduled meeting with the Committee on Defence, a meeting that was arranged at the request of the Minister of Defence.

With numerous applications in both military and civilian life, the demand for accurate 3D models of real world environments increases rapidly. Using an airborne laser scanner for the raw data acquisition and robust methods for data processing, the researchers at the Swedish Defence Research Agency (FOI) in Linköping hope to fully automate the modeling process.The work of this thesis has mainly been focused on three areas: ground estimation, image segmentation and classification. Procedures have in each of these areas been developed, leading to a new algorithm for ground estimation, a number of segmentation methods as well as a full comparison of various decision values for an object based classification. The ground estimation algorithm developed has yielded good results compared to the method based on active contours previously elaborated at FOI. The computational effort needed by the new method has been greatly reduced compared to the former, as performance, particularly in urban areas, has been improved.

The mobile jukebox is an idea for a new kind of smartphone application that would allow users to dictate the music playing at various establishments. The mobile nature of the innovation allows for the possibility of a more ubiquitous service. Conducting a quantitative as well a qualitative study, the authors have found significant interest in this innovation service among potential users and potential distributors of the service. Furthermore, it is shown what aspects are important for decision makers to make a decision on whether to integrate the service into the operation of potential distributors of the service.  .

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.