Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

Syfte: Syftet med denna studie är att undersöka sambandet mellan rörelsekapital och   lönsamhet för företag i olika storleksklasser på svenska maskintillverkande företag.Metod: Studien baseras på en kvantitativ metod för att undersöka rörelsekapitalets samband med lönsamheten. Datan som användes i studien hämtades från retriever business och uträkningarna gjordes i Microsoft Office Excel. Variablerna storlek på företag, utvecklingsfas och rörelsekapitalspolicy användes för att kategorisera datan i flertalet tester.Teori: Studiens rörelsekapitalsmått var kassacykeln och lönsamhetsmåttet var bruttovinstmarginalen.Resultat: Studiens resultat visade att det inte fanns något samband mellan rörelsekapital och lönsamhet i 13 av de 24 undersökningarna.Slutsats: Studiens slutsats är att sambandet mellan rörelsekapital och lönsamhet skiljer sig åt hos företag i olika storleksklasser på svenska maskintillverkande företag..

The purpose of this thesis is to examine the networks of interlocking directors in the 50 largestSwedish companies on the Stockholm Stock Exchange during the years 1990, 1995, 2000, 2005and 2010 and seek explanations for the observed developments.Our findings indicate that the density and concentration of the network has decreased during thefirst ten-year period and stayed constant during the second period. The development of theoverall network is not consistent throughout all corporate groups. Most notablyHandelsbankssfären seems to experience increased density and connectivity whileWallenbergsfären is experiencing the reverse.The changes during the first ten-year period is deemed to come mainly from changes inregulations pertaining to both the opening for international capital investments as well as looserrestrictions on domestic capital investments. These changes have caused decreased concentrationof ownership, as well as the emergence of new owners, which is reflected in the board ofdirectors.During the second ten-year period the changes are more pertaining to the individual boards andboard members, without flowing through into the overall network. Our findings indicate thatthese changes are caused by the increased professionalization of boards and board work, whichhas gained momentum through the creation of the Swedish Corporate Governance Code..

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

Abstract Contemporary cities find themselves today in a fierce competition against other cities over company establishment and in -migration. In this competition, the city?s main objective is to become an attractive site of capital accumulation.  As this happens, the pressure on the vulnerable groups in society increases, leading to a social geographic polarization. I have examined how the shift towards neoliberalism has affected a city on the fringe as Kalmar. How is the postindustrial urban space constructed? I found this important to analyze since it put two important questions in the light: For whom, and for which purpose do we build the city today? My questions have been:v  What are Kalmar municipality?s strategies to develop Kalmar?v  What are the results of this strategy in the urban space?v  What are the consequences of this strategy?The research has been a case study of the city of Kalmar with a qualitative deductive approach where David Harvey?s theories about the city in a capitalist system have been the underpinning structure.

Formgivning och organsiering av ett nytt operahus. Strukturering av befintligt program, val av material, konstruktion och struktur, klimat, hållbarhet..

This essey aims to investigate how inherited and acquired resources has influenced the choice of education. It is in this essays ambition to understand how the recources operates in a process from childhood to a certain education. The study was conducted using eight qualitative interviews with firstyearstudents in nursing and economics courses at Linnaeus University. By using Bourdieu's theories about habitus, capital and horizon of possibilities I wanted to understad how the students inherited and acquired recoures had operated in their choise of education. The main conclution is that the educational choice is strongly influenced by the individual's social belonging and must be understood as a result of the individual's history.

Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.

This study aims to investigate associations in two areas in Stockholm County with diverse socio-economic conditions. The study intends to examine the impact these differences have on what role the bureaucrats and politicians in the two areas think that the associations should have. Bureaucrats are those who design guidelines for associations and that is why they have an important role in the conditions of the associations. A comparison between the two areas has been made to see if the requirement in the guidelines for the areas are different according to where the members live. The two areas that have been used to compare the guidelines of associations are Danderyd municipal and the district Spånga-Tensta.

The goal of this project was to make the requirement process at the Swedish Coastguard more effective. The first step to achieve this was done by locating bottle necks in the process with value stream mapping method. The result of this study showed that the biggest restriction in the requirement process was while examining older requirement documents to understand what elements were suitable for the particular project. This was followed by a study of literature, interviews and theory of Lean Production with the ambition to investigate how the requirement process was handled on other companies and how to improve the process on the Swedish coast guard. This led to a number of potential enhancements of the process which later was evaluated. Requirements written by different people in different organizations were analyzed in order to sort out if there were some similarities? which could be used as standard elements in a future standardization of the process.

The purpose of this paper is to find out how a few different women with a Roma heritage sees their to succeed possibilities in Sweden.To illustrate these issues has an hermeneutical approach been used. Materials were collected through interviews with Romani women in a municipality in western Sweden. The material created during the interview sessions is based on the five interviewees' interpretations of how they look at their life and the recognition of Roma people.The interview results show that Roma women have gone through various changes linked to school, language, family, work. Young women and their parents have become more aware that education is an important capital to invest in, in order to later obtain a good job and future. When it comes to school the results show that Roma children have become better at reading but there is still some Roma children who do not attend school, even though there is their native language, Romani, in many schools.

AbstractThe political parties in Sweden are losing members. This is seen as a problem because the political parties are the base and the recruiting ground for members to decision-making bodies. Social movements are seen as a place where people with a modest background could express their opinions and also learn the political process. These movements have also lost members during the last decades and this could seriously affect the representation of lower social groups among the decision-makers. This essay emanates from Robert D.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.