This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

The purpose of this thesis was to investigate how an industrial company can increase customer value by offering added services to their core products. Theses added services can be categorized into the three different parts of the buying process. The company that was investigated is Smurfit Kappa Kraftliner in Piteå, a large international industrial company active on a business to business market. We have conducted a case study and made interviews with three respondents within the company. The result of the study show that the company offers value added services in each stage of the buying process.

This report aims to describing the work behind the development of a masonry heater.The masonry heater is developed in collaboration with the company Transient Design KB that is a product development company located in Alingsås. The company sees a possibility to cover a market segment where modern technology and design are missing.The report presents those methods and approaches that have been used and gives an overview to how the project has been carried out. It describes how the ideas behind the final results have produced and how they have been developed during the project's time. In the report you can also read about the final concept with its choices of construction and materials.The report is completed with a presentation of a final concept and a ground for possible future production..

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Syftet med denna studie är att få en förståelse för hur mäklare uppfattar att de förhåller sig till, och tillämpar, lagar och etiska riktlinjer i sin yrkesutövning..

The purpose of this paper is to standardize and simplify the design work on a few specific types of storage brackets for balconies. The company Balco AB had the wish to simplify the design work in the preparation of attachments to their balcony structures. This would be done by a calculation matrix that could be produced which then in turn could be used for each new project by the company. The design work behind the development of these fittings at each new project is costly both in terms of time devoted by each calculation but also the cost of the time. The purpose of this report is that in a systematic manner, a calculation matrix can be created that then the company instead may follow from each new project.In carrying out the project used HILTI calculation program, which was provided by the company HILTI.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

This essay studies how and why large sports clubs from sports with a different degree of commerciality interact with their institutional surroundings in the way that they do. It compares two large Stockholm-based table tennis clubs, Ängby SK and Spårvägens BTK, with a large Stockholm-based football club, AIK Fotboll. In order to get proper data, a number of key persons within the organisations were exploratively interviewed using open and semi-structured questions, together with study of literature and other sources related to the subject. One of the key findings was that the non-profit table tennis clubs, who were expected to resemble the institution association closely, were subject to company-ization, and thus acted a lot more like the institution company than expected. The other key finding was that the football club, although driven partially like a public limited company, in many aspects placed a greater value on cultural capital than on economic capital..

Intelligence is an elusive concept with strong links to business intelligence , in which organizations have recently more and more have incorporated the use of IT (Information Technology). A research carried out recently have identified the importance of effective monitoring, but there are few studies showing how organizations actually work in the field.A qualitative study consisting of the interviews with employees at an IT company was done to see how external monitoring is carried out in practice, in a specific company and how it would help the company to develop. The company we visited did not work with special procedures of any kind regarding external monitoring but still knew about the term and its meaning.The conclusion account for detected patterns as well as difficulties, including the definition of external monitoring which differs a lot between individuals. The patterns discovered points to the importance of clarity and objectives regarding the use of external monitoring for it to be effective and measurable.Keywords: External monitoring, Business Intelligence, Competitive Intelligence..

Aim: The aim of this essay is to study the communication strategy that the company SATS developed before taking over the company e2. The following questions are to be answered: - what was the planned communication strategy before taking over the company e2? - did SATS follow their original plan when implementing this strategy? ? Which strengths and weaknesses of the communication strategy can be identified based on opinions of the employees?Material/Method: Together with literature and document studies, a qualitative method has been used and seven personal interviews have been conducted. One informant was selected due to professional position; the other six respondents were former employees of the affected company e2.Main results: The main results from the study show that the company SATS did in fact follow their plan very accurately with only some minor changes such as an earlier started education program and exclusion of an initially planned evaluation activity. Communication about the takeover of e2 to employees was quick and clear.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

This thesis aims to find a more cost effective model for purchasing and logistics at asmall company. The studied company is a BMX (bicycle motocross) and MTB(mountain bike) retailer. The questions to be answered are: How large parties shouldbe ordered and what mode of transportation is to be used? A literature orientation ofthe field was followed by visits to the company, obtaining information from twodifferent logistics companies and interviews of four other companies in the sameindustry. The study shows that it´s difficult to develop an optimum order quantity fora small company since there often are other factors affecting how large amountshould be ordered.

Uppsatsens titel: Real växelkurs och direktinvesteringar- En studie av direktinvesteringar på branschnivå till och ifrån Sverige Ämne: Magisteruppsats i företagsekonomi, Ekonomihögskolan vid Lunds Universitet Författare: Nils-Olof Jönsson och Martin Johansson Handledare: Niclas Andrén Nyckelord: Direktinvesteringar, real växelkurs, internationell produktion Syfte: Syftet med uppsatsen är att studera ifall om lokaliserings-, internationaliserings- och ägandeskapsfördelar framkallade av valutakursförändringar styr direktinvesteringar till och ifrån Sverige. Metod: Undersökningen bygger på en kvantitativ metod med en deduktiv ansats. En nollhypotes och en mothypotes kommer att ställas upp och sedan prövas. Data som vi studerar utgörs av direktinvesteringar till och från Sverige, GDP och tre månaders statsskuldsväxlar. Tidsperioden sträcker sig från 1994 till 2003.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.