Sammanfattning Titel:                           Utökad möjlighet till skuldsanering för enskilda näringsidkare ? Effekterna av lagändringen i skuldsaneringslagen (2006:548)Datum:                        2011-06-09Lärosäte:                     Mälardalens Högskola, VästeråsInstitution:                  Akademin för hållbar samhälls- och teknikutvecklingNivå:                           Magisteruppsats i företagsekonomi, 15 hpFörfattare:                   Sandra Kohlin och Lina LindbergHandledare:                Leif CarlssonExaminator:                Cecilia LindhProblemformulering:   Kommer lagändringen i skuldsaneringslagen att uppfylla sitt syfte? Vilka effekter kommer förändringen i skuldsaneringslagen att medföra för enskilda näringsidkare?Syfte:                          Syftet med magisteruppsatsen är att beskriva den kommande lagändringen i skuldsaneringslagen (2006:548) rörande näringsidkare. Syftet är vidare att undersöka om lagändringen kommer att uppfylla sitt syfte samt att belysa och undersöka de troliga effekterna av dessa förändringar.Metod:                        En kvalitativ metod valdes till uppsatsen för att få en mer djupgående förståelse av ämnesområdet. Personliga intervjuer har genomförts för att samla in det empiriska materialet. För att komma fram till uppsatsens slutsats har referensramen och empirin jämförts med varandra.Slutsats:                      Syftet med lagändringen är att utöka möjligheten för näringsidkare att antingen starta upp igen efter ett misslyckande eller att fortsätta bedriva verksamhet.

Mindre företag är viktiga för den samhällsekonomiska utvecklingen och för skapandet av nyaarbetstillfällen. Lån har visat sig vara en viktig finansieringskälla för dessa företag, men pågrund av informationsasymmetri och högre operationella kostnader har tillgången tillkonkurrenskraftig lånefinansiering framhållits vara problematisk. Den externa redovisningenkan användas för att minska informationsasymmetri och reducera detta problem.Redovisningskvalitet, upplevd revisionskvalitet och revisionens utfall utgör delar av denexterna redovisningen, vilka i tidigare studier visat sig påverka företags kostnad för lånatkapital. Svenska privata mindre företag är en grupp av företag som tidigare inte behandlats idetta avseende och syftet med denna studie är att undersöka hur dessa företags kostnad förlånat kapital påverkas av redovisningskvalitet, upplevd revisionskvalitet och revisionensutfall. Med hjälp av årsredovisningar från ett stickprov om 395 slumpvis utvalda företag ochen regressionsanalys besvaras studiens problemformulering.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.

Background and research problem: The former highly inflationary property market is currently undergoing a stagnation process. Investors have been used to annual growth figures in double digits,but now this is no longer considered to be a realistic outlook for future years. According to a report from PriceWaterhouseCoopers and Urban Land Institute, published by Avanza Wealth Management,the three most attractive markets for property investment in Europe are London, Paris and Stockholm. Because of this the authors have focused their investigation on two companies in the London andStockholm. The authors will additionally use an international bank, an estate agent and a consultancy firm for further information, with regards to the property market and risks associated with these typesof investment in particular.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

The global biodiversity loss is mainly due to human activities such as an intensification of forestry. Boreal forest ecosystems in Fennoscandia are characterized by disturbances such as forest fires, storms and floods. However, industrial forestry practices suppress forest fires and change the landscape, leading to a loss of habitats and associated species. Particularly lichen species with slow adaptation abilities and a strong substrate specificity face an extinction debt in boreal forests since their substrates are long-lived but no longer created. In this study the species-substrate relationship of two red-listed forest-fire dependent lichen species Carbon-icola anthracophila and C.

Varje företag behöver ta ställning till val av kapitalstruktur där olika finansieringsmöjligheter finns att tillgå. Det förekommer flertalet faktorer som kan påverka företagets skuldsättningsgrad vilket kan skilja sig åt mellan olika länder. Valet av kapitalstruktur har sedan länge varit ett omdebatterat ämne där resultaten förändras över tid och är beroende av vald metod samt urval. Denna studie kommer att studera de företagsekonomiska faktorerna lönsamhet, tillväxt, företagsstorlek och tillgångsstruktur vilka är de mest frekvent använda variablerna för att studera förhållandet till ett företags belåningsgrad. Kapitalstruktur kan förklaras utifrån flera teorier som delvis motsäger varandra vilket leder till att vi kommer utgå från teorin av Modigliani och Miller, pecking order-teorin, trade-off teorin samt agentteorin för att förklara variablernas effekt på skuldsättningsgraden.

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.