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.

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.

Improved profitability, a reasonable yearly income or the possibility to have employees are all incentives for expansion. A prerequisite for farm businesses to expand is for land to be made available, either to buy or to rent. In Sweden, 43 % of the total arable land is leasehold land, which implies that a functioning leasehold market is of great importance for the Swedish agriculture. Several factors can affect the supply of leasehold land, for instance the leasehold legislation and the Single Payment Scheme. The fact that the leasehold legislation is compulsory, in protection of the leaseholder, might keep land owners from leasing their land out.

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of Payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

Bakgrund: För att skapa mer transparens i redovisningen bildades IASB (tidigare IASC) och EU beslutade att alla EU-länder skulle tillämpa IASB:s internationella standarder. Detta medförde att de svenska börsnoterade bolagen från och med 2005 blev tvungna att tillämpa IFRS 2, som innebar att aktierelaterade ersättningar skulle börja kostnadsföras, vilket tidigare inte krävts.Syfte: Syftet med denna undersökning är att kartlägga huruvida företagens användning av aktierelaterade ersättningar till styrelse, VD och övriga anställda, har förändrats från 2001 till 2013, vilket utgör en tid innan, till en tid efter införandet av IFRS 2005.Metod: En longitudinell studie har genomförts av de 60 bolag som var noterade i Large Cap per den 31 december 2013. Studien är en totalundersökning av dessa bolag under åren 2001 till 2013 och datainsamlingen genomfördes genom dessa bolags årsredovisningar under dessa år. Det som granskats är huruvida bolagen använt sig av aktierelaterade ersättningar under perioden. Om en förändring har skett och i så fall hur den sett ut, vilka sorters aktierelaterade ersättningar de använt sig av, samt i vilken omfattning.

Välfärdsjobb är en relativt ny typ av insats som används i flera kommuner i Sverige. Den går ut på att personer som har levt länge med försörjningsstöd ska få en tidsbegränsad anställning med kollektivavtalsenlig lön för att komma närmare den reguljära arbetsmarknaden. Uppsala har börjat ge insatsen under hösten 2013 och där startade intresset för att genomföra en undersökning. Den har ett barnperspektiv för att belysa barns situation. För att besvara frågeställningarna har en kvalitativ innehållsanalys använts.

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.

Risken att en obehörig part kan komma över och använda en enskild konsuments identitets-handlingar är stor, samtidigt som individens möjlighet att kontrollera hur och när dess iden-titet används är liten. Problemformuleringen som skulle besvaras var hur identitetsstölder och bedrägerier på internet kunde minimeras samtidigt som konsumenten får ett ökat infly-tande över hanteringen av sin identitet.Målsättningen var att centralisera och skapa ett gemensamt förhållningssätt för identitets-hantering på internet till förmån för konsumenterna, och på så vis minimera spridning av egna lösningar för identitetshantering hos enskilda aktörer.Lösningen resulterade i en systemmodell med förutsättningar för att autentisera konsumen-ten, hantera filter för hur enskilda identitetshandlingar får användas på internet, samt för att möjliggöra kommunikation med konsumenten genom att skicka notifikationer om händelser som uppstått kopplat till en specifik identitet. Genom en användarportal skulle konsumen-ten kunna administrera sina filter för olika e-tjänster och webbutiker samt få en överblick över specifika händelser som inträffat.En prototyp togs fram för att demonstrera systemmodellens grundläggande funktionalitet i praktiken. Denna kom att innefatta funktionalitet för att autentisera konsumenten, skicka notifikationer om händelser och kontrollera existerande filter för en specifik identitet. Pro-totypen kom att bestå av ett förenklat system enligt den modell som tagits fram, med ett tillhörande API samt två modeller motsvarande en webbutik och en betalningsväxel som skulle nyttja funktionaliteten genom att anropa systemets API.Lösningen utvärderades baserat på det uppnådda resultatet från intervjuer med experter inom problemområdet och genomförd funktionskontroll av den framtagna prototypen.

Sammanfattning/abstrakt För att ett samhälle ska fungera måste människor känna tillit till de samhällssystem de ingår i. Dessa system kan utgöras av både sociala och kulturella strukturer. I takt med den tekniska utvecklingen har alltfler människor fått tillgång till internet. Detta innebär att begrepp som trovärdighet och tillit är centrala även för den digitala världen. Idag sköter dessutom en allt större del av Sveriges befolkning exempelvis hela sin ekonomi digitalt med hjälp av internetbanker.

The purpose of the Sharing Economy is to exploit unused resources between people, as an alternative to buying new and owning themselves (Gansky, 2010). Gansky (2010) argues that a major reason why the Sharing Economy has grown in recent times is, besides from the recession and people?s increased environmental awareness, the urbanization which has made people move closer to each other and in to the big cities. This in addition to an increased use of GPS technology in smartphones enables people to be constantly connected to an ever-changing network. People now share and exchange services and products from each other.

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

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.