Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Since Sweden joined the EU in 1995 there has been a noticeable increase in the value of arable land occurred. This paper is intended to study the inflation of farmland prices. In order to ascertain what affects the market prices so much since Sweden affiliated with the EU three regions has been selected for a detailed study on the subject. These three regions are selected because each of them represents different parts of the Swedish farmlands. The time period that has been examined is the year 1995 until 2009.The price raises in the three observed regions was overall fairly even at the end of the studied period.

This master thesis is commissioned by Permobil AB. The report describes thoroughly the developing process of an adjustable backrest for wheelchairs. The target group for the backrest are people that suffer from scoliosis or other spinal diseases. Because of insufficient pressure distribution usage of traditional backrests is not an option for them.The current solution has got a frame that is made by several adjustable links that is held in place by friction. Between the links velcro tapes are attached that is adjusts the depth.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

A Biogas plant in SLU?s (Swedish University of Agricultural Sciences) management sustains to behave in con-nection with the new animal stables at Lövsta. There will primarily manure from stables that rot to biogas. The biogas plant will also have the capacity that rot others substrates that can arise in the farm operation. The aim with the biogas plant is to produce non fossil electrical and gas heat for own customs, to reduce smell impact from stables and to make possible different types of research investments within the area.This study has implemented multiple cases study of different investment scenarios.

St. John?s wort extract is composed of a large number of components, about 150, but the most studied and interesting substance are hyperforin and hypericin. The herb is very popular and it is known for its pharmacological efficacy in numerous disorders. It is used for treatment of mild to moderated depression as an alternative to synthetic antidepressants.

This Master of Science thesis was a part of Pharmadule Emtungas project to construct a mobile automated cell for welding of carbon steel pipe (Heating, Ventilation and Sanitation). Pharmadule Emtunga is using a modular building concept for building pharmaceutical factories. The modules contain these pipes. The goal of the thesis was to present concepts for technical solutions regarding welding methods and fixtures for the cell. Conceptual models for the cell were made with aid of CAD software.

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

The study was performed for the Swedish Regional Forestry Board in Södra Götaland. The study examines broadleaf plantations on former farmland that were planted between 1991 and 1996 with subsidy payments for conversion of farmland into forest. In particular, the study reviews forests planted in 1991-92 and 1994-96. In the early 1990s, Swedish agriculture was deregulated and direct subsides to farmers ended. The Swedish state instead granted farmers financial support and offered incentives for conversion of farmland and investments in order to make their unproductive land productive. The state supported conversion of farmland to broadleaf forest, forest for energy biomass production, or establishment of wetlands on former farmland. The County Administrative Boards and Regional Forestry Boards together monitored the planting of broadleaf forests.

Bakgrund: Riksbanken har haft sedelmonopol sedan 1897, vilket har inneburit att de sedan dess har haft ensamrätt att ge ut pengar. Den teknologiska utvecklingen och den ökade användningen av internet har lett till att virtuella samfund har utvecklats och i vissa fall har dessa samhällen skapat sin egen valuta. Bitcoin är världens första helt decentraliserade valuta och baserades i början av sin existens på teknisk nyfikenhet för en handfull hobbyister. Under de senaste åren har efterfrågan på bitcoins ökat vilket i sin tur har lett till att kursen stigit explosivartat.Syfte: Syftet med uppsatsen är att kartlägga och analysera de transaktionskostnader som kan uppstå när Bitcoin används som betalningsmedel, samt jämföra dessa kostnader med de transaktionskostnader som är förenade med användandet av traditionella betalningsmedel.Genomförande: Studien har genomförts genom en blandning av ett kvalitativt och ett kvantitativt tillvägagångssätt samt genom en bearbetning av transaktionskostnadsteorin inom ramen för ny institutionell teori. Empirin består av tre delar där studien inleds med en litteraturstudie för att läsaren ska få en inblick i vad Bitcoin är och hur valutan fungerar.

Laminitis has crippled horses through times and many cures have been used to treat it. Since the mechanism of the disease is yet not fully understood, treatments are only ways to alleviate the pain and at best, slow down the pathological process enough to make time for improvement. This paper is a retrospective study of 71 horses treated by a protocol at Hästsjukhuset Strömsholm. The protocol implies three visits at zero, five and fifteen weeks. At each the horse is evaluated and treated by a veterinarian.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

Eutrophication is an environmental problem that affects more than ten percent of Swedish lakes. Excess nutrients increase the growth of algae, and cause major problems in the ecosystem through oxygen-free bottoms, fish kills, and at worst dead bottoms. Agriculture accounts for 44% of human emissions of phosphorus to lakes and rivers. Leaching occurs of particle bound phosphorus and of dissolved phosphate. The amount of phosphate in the soil solution that may be leached is partly due to the prevailing pH in the soil solution. The purpose of this study was to investigate how the relationship between phosphate solubility and pH was affected by liming.