The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

Does a person´s self esteem contribute in the process of creating false memories? Previous studies show that mood is related to false memories as well as to self esteem. This led to the focus of this study, to examine the relationship between false memory and self esteem. The question is examined by comparing the amount of false memories produced in the Deese-Roediger-McDermott (DRM) procedure with people´s scores on Rosenberg´s self-esteem scale. 59 people participated in a test with three different elements, a self esteem test and a memory test with both recollection and free recall.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

This report describes a study, description and testing of parts to an application adapted to the operating system Android. The application is supposed to measure the distance to a car ahead. Apart from distance measurements the ability of the application to calculate its own speed with the help of GPS is tested. From these two parameters, speed, distance and some constants the theoretical stopping distance of the car will be calculated in order to warn the driver if the car is too close to the car ahead in relation to its own speed and stopping distance.Tests were conducted on the different applications that were programmed and the result showed that the camera technique in the mobile phone itself limits the maximum distance of the distance measurement application. The max distance the tests in this thesis revealed was approximately 5 meters.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

Just how far is it possible to make learning of new parts for recognition and robot picking autonomous? This thesis initially gives the prerequisites for the steps in learning and calibration that are to be automated. Among these tasks are to select a suitable part model from numerous candidates with the help of a new part segmenter, as well as computing the spatial extent of this part, facilitating robotic collision handling. Other tasks are to analyze the part model in order to highlight correct and suitable edge segments for increasing pattern matching certainty, and to choose appropriate acceptance levels for pattern matching. Furthermore, tasks deal with simplifying camera calibration by analyzing the calibration pattern, as well as compensating for differences in perspective at great depth variations, by calculating the centre of perspective of the image.

This paper examines Systembolaget and Svenska Spel, two Swedish state-owned enterprises, both functioning as monopolies. Systembolaget is the state owned monopoly for marketing of alcoholic beverages. Svenska Spel is the state owned gaming operator. Svenska Spel's task is to provide citizens with gaming products. Both companies are expected to market their products and services while taking caution and minimize damages, but are also supposed to deliver various degrees of economic revenue.

Social networks have become an important factor in today?s society. Companies as well as individuals are using these platforms to interact with one another on a daily basis. This phenomenon has mostly been acknowledged by companies on B2C markets where these social network sites are being used to communicate their brand. On B2B markets however, the usage of these platforms have not been as optimistically implemented.

In all times school has defined and categorized pupils from a hypothetical normality. The National Agency for Education is today critical to how the municipalities provide for the necessity of special support for pupils with difficulties in school.Pupil`s assistants has been a growing profession in school during the last decade and their importance for the pupils is relatively unexplored. The aim of this study is to find out how the pupils think about having pupil`s assistant during the obligatory school on the basis of the ideas of power, knowledge, involvment and understanding. The study is based on qualitative interviews, consisting of half-structured questions, with eight pupils that have or have had pupil`s assistant during their time in senior compulsory school. The result notifies that the pupils feel powerless in school, they have no opportunity to affect and they do not think they are someone that could make any change.

The purpose of this diagnostic master thesis is to examine the motivation of the individuals working in a specific section at Sony Ericsson BGNMVNL. In order to do this, we will distinguish motivational and de-motivational factors that influence the individuals? in their work. Further, we also have the aim of giving recommendations on how to act on these outcomes in order to improve the motivation in BGNMVNL. Our thesis is a diagnostic study in which data is collected by qualitative face-to-face interviews and observations with selected individuals at Sony Ericsson.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999. Method: The collection of data has been achieved by means of: Internet, E-mail and telephone calls. Conclusions: We have reached the conclusion that oversubscribing in comparison to the return at an IPO has an average growth of 3.3 per cent the first day, on every occasion of oversubscribing. For the studied population, including 138 initial public offerings, the average market value rise is 15 per cent the first day. When we made our calculations, adjustments have been made for the general index of Affärsvärlden (AFGX).

Att det idag finns flera metoder och modeller för att fatta beslut är inte konstigt då beslutsfattande sker varje dag och i vissa sammanhang kan ge ödesdigra konsekvenser om det blir fel. Denna kandidatuppsats kan ses som en förstudie för hur naturligt beslutsfattande skulle kunna stödjas genom en förbättrad utbildning till beslutsfattare. Uppsatsen ämnar behandla naturligt beslutsfattande och intuition hos experter inom räddningstjänsten, närmare bestämt om de använder intuition och i så fall vad som ligger till grund för denna intuition. Intervjuer utfördes på räddningstjänsten i Motala efter critical decision method som är framtagen för cognitive task analysis. Inom räddningstjänsten använder sig befälen av intuition när de tar det flesta av sina beslut i fält.

A couple of hundred years ago half of the earth?s surface was covered by forest. Today, only half remains and every year an area the size of Nepal is disappearing. Deforestation, together with the burning of fossil fuels, is also one of the reasons for the increasing greenhouse effect. Another relatively unknown problem for the world?s forests is the trade with illegally harvested timber.