Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to Payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

The purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

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.

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.

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.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

The aim of this bachelor thesis is to describe in part the public library users?process when deciding which books to borrow. Focus is on the library users?experience of the process and how literature exposure can support them intheir choice of book. This study seeks to find out to what extent choices arespontaneously made at the library, which elements of exposure that the userfinds helpful in the process and which factors usually influence the user infinding new things to read.The data was gathered through 100 structured interviews with public libraryusers.

In course of time the role of the individual being has become increasingly important in the fight against poverty. Through its microcredit programmes, the organization Grameen Bank offers ?aid to self-help? to poor women on the countryside in Bangladesh. The purpose of this essay is to investigate how participation in Grameen?s microcredit programmes can affect these women?s social situation and working situation.