Internationally most Internet trade related Payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic Payments but to Payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

A majority of the Payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of Payments and payment intermediation, there is an uncertainty regarding the legal status of Payments and payment intermediation. Some describe payment intermediation as transport of means of Payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest Payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest Payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

This thesis presents the question of a possible breakthrough for mobile payment solutions in Sweden. The way Payments are made and the way cash is being used in the society is changing. To be accepted as an alternative method, if cash isn't king anymore, the new technology will have to acquire user acceptance. In this thesis a case study of Swish, a mobile payment solution for P2P-Payments, is presented. The focus of the study is customer value and technology acceptance of the service.

The problem with passive farmers has arised as an effect of the European Union´s common agricultural policy (CAP) and the decouplement from production-based Payments. Payments to passive farmers contradict the purpose of the single payment scheme and constitute a great cost for the EU. The new contractual period after 2013 has given rise to discussions on the direction of the CAP with a purpose of increasing the efficiency of the single payment scheme, and reducing passive farming. The aim of the study is to increase the knowledge about a few factors? influence on passive farmers? attitudes towards land use and the CAP.

The purpose of the thesis is to illustrate how Payments of damages between companies are treated from a taxation point of view, and to analyse, in a tax law perspective, the consequences that follow the transactions. Furthermore, a comparison is made between damages and transactions similar to damages, such as amicable settlements and fines between companies, to ascertain whether they are treated similar. Finally, there is an analysis of the consequences of taxation of insurances, both premiums and compensations, followed by a comparison with the consequences of taxation of damages..

In this master thesis we are trying to investigate whether the heads of the four major Swedish banks are receiving compensation because of their own performance. We have investigated a number of parameters in the reporting and compensation description of Handelsbanken, Nordea, SEB and Swedbank and compared it to macro data.We have used publicly available information from the banks as well as macro data from 1998 to 2009.We have come to the conclusion that the revenue and profits of the banks are heavily influenced by external factors and that there does not appear to be a clear link between a CEOs actions, the reported results for the bank, the shareholder gains and the compensation for the CEO. It appears as if the bonus Payments to a CEO may depend more on parameters beyond the CEOs own control than the performance of the CEO..

Aim: Banks? settlement of handling cash and the technological developments of our payment services, leaves us guessing at the outlooks of consumers? payment systems. One of the new payment options arising from this development is mobile payment. With access to internet, mobile payment can take over the role as the primary method of payment, as it can be used on any occasion. Questions are raised about which factors that are affecting the future users? attitude to use mobile payment, and if the service can be a threat to the traditional card Payments.Method: This study is based on a quantitative method by the means of a survey design.

Near Field Communication (NFC) är en teknik som möjliggjort utvecklingen av vardagliga betalningar med hjälp av mobiltelefonen. I Sverige är betalningar med NFC-tekniken i mobiltelefoner fortfarande i introduktionsfasen. För att denna teknik ska ha möjlighet att fungera som ett komplement till redan befintliga betallösningar, granskas därför möjligheten för NFC-teknik som betallösningsmetod med inriktning på säkerhetsaspekter.Syftet med uppsatsen är att granska säkerhetsaspekter för NFC-teknik som mobil betallösningsmetod samt analysera dessa aspekter för att få djupare kunskap för NFC-teknologins möjligheter. Kunskapen har erhållits genom en litteraturstudie samt kompletterande av en intervju för att få bredd i informationsbehandlingen.Resultatet av studien visar att NFC-teknologin som betallösningsmetod kan påverkas av ett antal säkerhetsaspekter. För att NFC-tekniken skall nå en bredd i marknaden måste flertalet aktörer samarbeta för en standardisering i användandet av tekniken..

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest Payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all Payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest Payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Syfte: Identifiera de olika betalningsmedlen för att finna samband mellan upplevelserna av deras säkerhet, enkelhet och hur dessa aspekter påverkar valet av betalningsmedel.Metod: Kvantitativ metodTeori: Litteratur, vetenskapliga artiklar och empiriska rapporterEmpiri: En enkätundersökning gjordes för datainsamlingSlutsats: Undersökningen bekräftar att både upplevelsen av säkerhet och enkelhet påverkar konsumenterna i valet av betalningsmedel. Vår undersökning visar att enkelhet ör den vanli-gaste och viktigaste orsaken för en konsument i valet av betalningsmedel. Undersökningen visar även att i olika ålderskategorier skiljer sig användandet av de olika betalningsmedlen åt och den visar även på olika värderingsgrunder vad gäller säkerhet och enkelhet mellan ålders-kategorierna för valet av betalningsmedel..

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest Payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.