Introduction: There was a reduction in Sweden of the share capital in 2010, in which the share capital was reduced from 100 000 SEK to 50 000 SEK. The reason behind the reduction of the share capital was to enable more people to start limited liability companies in Sweden. Meanwhile in Europe, they questioned the function of the share capital, and as a result of this discussion a number of European countries have abolished the requirement for the share capital in limited liability companies.Purpose: The purpose of this study is to investigate what meaning the share capital has to entrepreneurs based on their own businesses, and to see what function the share capital have for the creditors.Problem: What are the meaning of the share capital for today´s entrepreneurs and its creditors?Methodology: The study is based on a qualitative research method in which a cross-sectional study was done with four small limited liability companies and four creditors.Conclusions: The share capital functions and meaning has lost its intended meaning as creditor protection and the help to facilitate the raising of capital. The share capitals intention has to some extent been eroded.

This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that of a special dividend. Moreover, a share redemption could be interpreted as a signal of undervaluation. These two factors lead us to assume that the stock market would react more positively in connection to the announcement of a share redemption. We test this hypothesis through an analysis of the risk-adjusted abnormal return for the observations in the sample.

Syftet med arbetet har varit att undersöka om en viss arkitektur kan användas för att underlätta utvecklingen av ett Back Office-system till ett befintligt och komplext verksamhetssystem.För att gränsa av arbetet och hitta de delar som var intressanta att fokusera på genomfördes intervjuer med tre olika personer som hade olika syn på ett Back Office-system genom sin yrkesroll. Intervjuerna resulterade i ett antal önskemål för vad man ville uppnå med ett Back Office-system.Arbetet resulterade i en arkitektur som kan användas för att underlätta utvecklingen av ett Back Office-system till det befintliga verksamhetssystemet samt till verksamhetssystemet självt. Arkitekturen har utvärderats genom att man först ställde en mängd krav på den och sedan studerade hur den klarade av en mängd nya krav som delvis var relaterade till de gamla kraven.Alla tester som gjorts visar på att arkitekturen är väl designad och lätt att underhålla samt att den kommer underlätta den fortsatta utvecklingen av verksamhetssystemet och dess Back Office-system..

Bakgrund: Från och med den 10 mars 2000 är det tillåtet för publika svenska börsföretag att handla i egna aktier. Det är intressant att belysa hur möjligheten att återköpa aktier uppfattas i Sverige. Syfte: Syftet med denna uppsats är att klargöra hur möjligheten att återköpa egna aktier påverkar ledningen och aktieägarna i ett aktiebolag. Genomförande: Vi har studerat artiklar och litteratur om ämnet återköp. Besöksintervjuer har genomförts på Assa Abloy, Electrolux, Investor, Skanska, Robur Kapitalförvaltning och Handelsbanken Markets.

Under examensarbetet utfördes en undersökning och testning mot en nyutvecklad backend server för ett ärendehanteringssystem hos företaget Navigate Consulting. Syftet med testen är att utvärdera funktionaliteten som är nödvändigt för att skapa systemet, hitta eventuella flaskhalsar som kan uppstå vid utvecklingen samt utvärdera hur kommunikationen mot back-end servern fungerade i praktik.Kravet av testningen mot ärendehanteringssystemet var att det skulle vara i form av en prototyp som grafiskt kunde demonstrera hur funktionaliteten kunde implementeras samt att det var ett webbaserat gränssnitt som kunde köras på en Tomcat 7.0 server. Det beslutades att det grafiska gränssnittet och kommunikationen mot back-end servern skulle ske med Java EE.Kommunikationen mot back-end gjordes via JSON-RPC som är ett lättviktigt RPC som kommunicerar via http. Utvecklat speciellt för JavaScript kunde det dock anpassas för att användas med Java på servern.Examensarbetet genomfördes med nära kontakt med utvecklaren av back-end systemet. Regelbundna möten möjliggjorde att all funktionalitet som behövdes från prototypen fanns samt eventuella uppgraderingar på back-end servern kunde utföras..

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.

Detta examensarbete har utförts vid Saab Dynamics AB(SBD) i Karlskoga med syftet att studera gamla konstruktioner av set-back-generatorer. En set-back-generator (SBG) ska ge momentan energi vid utskjutning av en projektil genom att en magnet rör sig genom en spole. SBG har funnits länge men har bedömts ge för lite energi för att kunna driva elektronik. Men nya typer av magneter har potential att öka energiutbytet väsentligt.SBD har ett antal äldre SBG:er och arbetet har varit att utifrån dessa undersöka om det går att utvinna mer energi genom ett utbyte av magnet. Andra parametrar som är viktiga för en SBG:s funktion har också studerats och testats i olika konfigurationer i hopp om ytterligare förbättringar.

Many studies have shown that unethical acting can affect the share price of the company negatively. However, this is not always the case. The aim of this thesis is therefore to examine what it is that can cause the share price to be affected negatively by unethical acting exposed in media. This qualitative study is primarily based on interviews with institutional investors, but also with economic journalists and investor relations managers. Our conclusion is that there are three main reasons why the share price can be affected by unethical acting, namely economic consequences, the management's behaviour and psychological factors.

This study deals with the complex phenomenon of occupational health. There is knowledge of how a good work environment should look like, but despite this, many employees experiences ill health in the workplace mainly in the form of neck and back pain. This study is a case study conducted in a high-risk workplace. The overall purpose was to describe and analyze the health situation of a specific company with neck and back problems. Mainly, eight interviews had been used as the data collection method, but additional observations had also been implemented.

The demand of nature tourism is increasing and new ways to satisfy tourists are necessary.The goal with this report was to answer that demand by exploring the possibilities for backcountry skiing north of Torneträsk. This area was chosen because it is unexplored. This hasbeen succeeded by an extensive fieldwork. Aspects like topography, routes, slope angles andgeological places of interests where recorded. The results has shown that back country skiingis well suited for this area and poses no negative impact on the natural habitat.

This is a study to see the relationship between earnings per share and dividends during a period of both boom and depression. The study will focus on companies listed on Stockholm stock exchange and see if they follow theories from the past and if the dividend is smooth over times with a fluctuant economy. To see this we had this problem:Is it a relationship between earnings per share and dividend during a fluctuant economy, also if there is a difference between the different Caps on Stockholm stock exchange?We studied 163 stocks of the 293 listed stock on Stockholm stock exchange during a period of 8 years. The study is focused on the time period between year 2005 and year 2012.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

The purpose of this master?s thesis is to study resource allocation among district libraries within Stockholm?s City Library (SSB) on three different occasions ? 1996, 2001 and 2005 ? and to examine whether there exist any inconsistency between the state of the allocation of resources and what might be considered reasonable. During the course of the study, it became apparent that some measurements are more relevant than others when determining whether the allocation of resources is reasonably fair. The most relevant ratio is the share of net cost per capita in relation to population and the population?s composition of children, youngsters and persons with foreign background as a result of relevant political governing documents giving priority to these three groups.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.