Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

The purpose of this bachelor thesis is to do a comparativecase study between a public library in Sweden and one in England. Our aim is to examine what factors affect alibrarian in charge of purchasing fiction for adults and to what degree. We have used two methods of study, specifically semi-constructed interviews with two librarians and text analysis of policies in place at each library respectively. Our research questions share the above mentioned context and should therefore be read with that backdrop:-How is selection and purchase covered in the policies?-What selection criteria are used by the respondents?-What differences are there regarding the decision making? -How can the viewpoints be explained?Our analytical framework was based on three arguments namely market demand, quality and social inclusion when examining our material.

Tidigare forskning har visat att skillnaderna i arbetslösheten mellan olika regioner inom ett land kan vara stora och bestående över tid. Även mellan svenska kommuner är skillnaderna i arbetslöshetsnivå stora. I denna uppsats undersöks om skillnaderna i arbetslöshet mellan svenska kommuner ökat eller minskat mellan 2008 och 2014 samt om det går att urskilja några andra mönster i utvecklingen av arbetslöshetsnivåerna i Sveriges kommuner under perioden.Med hjälp av data över arbetslöshet och andra variabler i kommunerna görs regressionsanalyser över perioderna 2008-2010 samt 2010-2014. Resultaten visar att det inte går att belägga några ökade skillnader i arbetslöshet mellan kommunerna under perioden. Däremot kan man konstatera att arbetslösheten 2008-2010 ökade mer i kommuner som hade en högre arbetslöshet 2008 men också att minskningen av arbetslöshet under perioden 2010-2014 var större i kommuner som hade högre arbetslöshet 2010.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

AbstractThis paper is based on a research conducted in a medium sized company, situated in Sweden, with the intent to study possible connections regarding views of gender and the existing sex segregation within the company. How is gender constructed, and does it exist representational ideas of the sexes, that leads to restrictions for men and women to be working within different areas of the company? Why are there such few women working within the company? Through five interviews with employees within the company, three women and two men, I found answers to these questions. My thesis and the specific questions were categorized into three different themes. The first theme aims to understand the interviewees? discussions of gender and labour.

The main purpose of this study is to investigate how to reduce the high, and every decade raising, pre-clearance cost. The pre-clearance is today carried out with a brush saw and paid per labour hour. All small trees not suitable for pulpwood are removed to simplify the later work of the harvester. The study compares the economic results from thinning of four parcels each treated differently regarding harsh or light pre-clearance and extraction of only pulpwood, or both pulpwood and fuel wood. In this type of spruce stand the study indicates that a lighter pre-clearance, followed up with both pulpwood and a fuel wood extraction, has a much better economy than the traditional method of hard pre-clearance and only pulpwood extraction..

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Today the common people begin to understand the impact of a package. Many choose brand or product with great emphasis on how the outside looks, both in a good and a bad way.The company Gotlands Grafiska gave me the task to create a small basic selection of packages. The target group that the project was based on was craftsmen in the Gotland region. Based on analysis of the market and consumers to develop a range of packages covering a wide range of products sold on the island.During the project a clear theme was the desire to highlight a product and create some sort of exclusivity. It was important to understand how consumers and businesses think about packaging and its function.The result was five different packages, which together cover much of the need for the Gotland crafts and souvenir market.

The first July 2008 did the Swedish government introduce a new family policy, the child care allowance. This essay is a case study of how the child care allowance has influenced families and which possible effects that the child care allowance can lead to. In order to respond to the issue has family models been used in order to analyze the results from a questionnaire survey distributed to households which has become granted child care allowance in Växjö municipality. Therefore is this essay?s premier contribution to the social science a description of how families have reasoned and decided about their child-care.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.