The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK.

The purpose of this study is to find out how buyers of forest-and farm land have valued the property's various parts. How buyers has valued the forest, field, pasture, house and the farm buildings on their property. A questionnaire with 22 questions was sent to 68 people how had bought a property in Kronoberg or Blekinge. They had bought the property in 2010 and first half of 2011, and the properties have been provided by LRF-konsult. To each question there were several alternatives and the buyers would choose the alternative that was most similar to his or her opinion. The study is based on 57 responses.

During the last decade the conditions for the music industry have been changed significantly. With the dropping sales of physical phonograms and the increasing illegal file sharing, the record labels have been forced to adapt and thus seek alternative sources of income next to the traditional sales of phonograms. Our purpose was to investigate how smaller Swedish record labels adapt themselves to the changing environment within the music industry and which new alternative sources of income they can use to finance their music production. To do this we used a deductive approach where we started by researching theories we thought were relevant to the subject, which we then used to get valuable information out of our informants.From our empirical investigations it appears that the independent record labels are rather positive about the future and that they will be able to survive, even though they will have to change their ways of working to a large extent. Our results show that the record labels as we know then will disappear.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Smallholder farmers in low-income countries face a number of challenges in animal production. Animal husbandry carries great potential in reducing poverty, hunger and gender inequality, but at the same time infectious diseases are prominent threats to farmers? livelihoods and their animals. The objective of this study was to investigate the socioeconomic impact of infectious animal diseases on smallholder farmers in low-income countries, using African swine fever (ASF) in Uganda as an example. The study was conducted in two parts. The first part of the study was questionnaire-based and performed in Gulu district, northern Uganda.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

The aim of this study was to examine if transformational leadership, transactional leadership, gender, educational level, income and age predict work motivation, referring to Herzberg?s motivation-hygiene theory. According to past research the factors above increase work motivation. The study was brought about with a survey based on the Multi Factor Leadership Questionnaire (MLQ-5X), Herzberg?s motivation-hygiene theory and demographic items.

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

The interest in the significance of public health for economic growth has increasedsteadily in recent years and a clarification of this connection may be of importance forthe status of public health. Aim: The aim of this literature based study is to describewhat previous research has shown in terms of the connection between public health andeconomic growth, focusing on high-income countries. Method: The study is based ontwelve scholarly articles retrieved from four scholarly databases. Result: The resultclarify that there is a positive long-term correlation between good public health andeconomic growth in high-income countries. Good health has a positive effect onproductivity, which leads to increased economic growth.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.

All over the world, scientists agree that to succeed with a conservation project, it is important to have a good relationship with the local people. If they do not receive a good impression of the project, they will not be willing to collaborate and the project will probably fail. According to previous studies, there are different factors affecting attitudes to conservation, like the level of education of the participant. Many studies have shown that the higher education the people have, the more positive attitude they have to adjacent conservation areas. Economical factors are also important, it is often stated that having more money results in a better attitude.