Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

Shortselling and loan of shares are becoming a common complement to"traditional"trade in shares. To be able to lend shares, it is necessary to reregister the shares so that the shortseller is competent to sell these shares further. In a legal sense, the proprietorship of the shares has changed hands, though it is not obvious for those involved to see what happens to the prorietorship. The obscurity is principally whether a complete changeover of the proprietorship is made between those concerned. This essay makes clear which legal consequences loan of shares and shortselling get concerning the proprietorship, and how a conflict between the lender and the third party should be solved if the shortseller becomes bankrupt.

Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach.

Purpose: To examine the governance mechanisms and the competence PE-firms adds to theirholding companies through an active ownership in order to create growth.Methodology: A qualitative study with interviews as its main source of data.Theoretical perspectives: Corporate governance and relevant theories within that subjectsuch as agent theory, board of directors and management. Previous research within the subjectwill also be presented.Empirical foundation: The empirical foundation consists of three conducted interviews anddata collected from the chosen PE-firms as well as six different holding companies.Conclusions: The governance mechanisms used in the PE-firms we have chosen are stronglyrelated to both theories within corporate governance as well as previous research on thesubject. The governance mechanisms being used are an explicit owners agenda and strategy, athorough acquisition process, usage of external competence, active ownership through theboard of directors and the insertion of incentive systems..

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.

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.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

The aim of this report has been to investigate the use of electricity energy before and after a conversion of foodservice. The ambition was also to highlight the food safety and the retention of nutrients in relation to the conversion. The methods being used were qualitative interviews, case studies, study visits and literature. The equipment and the use of energy was the same in 2008 as in 2011 for hot-holding of the tested component, sauce with ham. The chilled system used more than three times the energy and cost for one portion than one portion in the hot-hold system.

Uppsatsens syfte är att mot bakgrund av införandet av 53 kap. IL och den s.k. X och Y- domen, analysera när ett lån från ett utländskt holdingbolag, kan omklassificeras till utdelning genom en tillämpning av principen om rättshandlingars verkliga innebörd. EU-domstolens dom i X och Y-målet föranledde att reglerna i 53 kap. IL ändrades och gjorde det möjligt för svenska privatpersoner att överlåta aktier till underpris till egna bolag i utlandet utan några omedelbara beskattningskonsekvenser.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Our purpose with this study was to look at the pawnbrokers role in the Swedish welfare state from the customers perspective. Our purpose was also to see how the customers used the loan. We wondered why people used the pawnbroker's and how the pawnbroker's could be understood as a providing alternative related to the three spheres state, market and family? Above looking at previous science we also did three interviews with people who worked at a pawnshop, a budgetadvisor and a smaller investigation with customers of a pawnshop.We came to the conclusion that the customer needed the money from the loan to buy food in many cases, according to the investigation we did with the customers. According to the employees the customers needed the money for different things, such as paying the bills or unexpected expenses.

 The purpose of this essay is to analyze and understand which difficulties that e-company's struggles with the most, and what their strategies are to overcome this problem. Sales of clothing through e-commerce have made the shopping experience faster and more comfortable, but on the other hand it has created a couple of problems which makes a big difference in the purchase of clothing, we are partly talking about the absence of the testing opportunity. To not know whether or not the shirt or pants will fit, leads customers to a game of gamble every single time they purchase a garment. Another problem which makes customers nervous before a purchase is the absence of a physical salesperson. This might lead customers to question whether or not the company exists.

This study aims to build a deeper understanding on how shareholder value is created in Private Equity investments, especially during the holding period. The study is a qualitative study of the buyout of the access security company Bewator AB made by the Swedish Private Equity firm EQT in 2002. The buyout became highly successful due to various reasons. The study draws the conclusion, contrary to popular belief, that Private Equity firms create value through taking a long term view on business developing rather than being short term value destroyers. Incentive alignment is another important factor..

A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.