Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

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..

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

In Economic Geography, there has been a strong interest of how different forms of proximity impacts businesses. In addition, there is also a strong interest in business agglomeration, as a result businesses cluster together through physical proximity, networks and knowledge. In the development sector, there is a strong interest on how to best support the creations and growth of small enterprises.This essay emphasises on the business cluster formations in Katutura, a suburb to Windhoek the capital city of Namibia. It oversees the impacts of different types of cluster formations and their effects on the businesses. In addition, this essay will identify the main clusters in Katutura and state what makes them unique from each other and what is a common cluster feature.

Detta examensarbete har genomförts vid Mälarenergi Elnät AB i Västerås. Undersökningen föranleddes av regeringsbeslutet om att elmätare måste avläsas en gång per månad från 2009. Konsekvensen för Mälarenergi är att de måste investera i ett automatiskt mätinsamlingssystem. Syftet med projektet har varit att skapa en generell investeringsmodell för att ekonomiskt utvärdera ett antal mätinsamlingssystem. I rapporten har Milabs, Seneas, Enermets, HM Powers, Iprobes samt Techems och Viterras system analyserats.

Due to a rising debate concerning corporate governance that has caused increasing demands for companies? transparency, several codes of conduct have been introduced. The Swedish Code for Corporate Governance is obliged to companies with a turnover exceeding three billions. There are companies that voluntarily apply the Swedish Code. Possible causes to this phenomenon ought to be that the code for corporate governance conveys legitimacy through the insight into the affairs of a company the public receives, through the report of the corporate governance that is published in the annual report and on the home page of the company.

The general aim of this paper is to describe how the European Union can affect and transfer their conditionality politics to the Western Balkan countries. A specific purpose of this study is to describe and explain what we in this paper consider to be a specific additional membership criterion, regional cooperation that has been especially designed for this region. The point of departure for this paper is Europeanization theory that will be used to study the European Union?s impact on non EU-members in Europe. The theoretical Europeanization mechanisms are taken from Heather Grabbes ?Europeanization model?.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Time studies in dairy production are an essential tool when deciding about level of mechanisation and automatisation both in investment situation and improving efficiency in existing operations. In previous investigations such studies have been carried out during normal barn conditions during winter. Since there is a compulsory to have dairy cows grazing 3 to 5 months during summer time in Sweden time studies during this season is important to have a full picture of needed working time. During grazing season time studies was carried out at 14 dairy farms representing herd sizes from 66 to 450 dairy cows of which 6 farms with AMS. 8 farms were the same as studied during winter season.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

Hälsa och samhällsplanering är naturligt sammanlänkade. Strategier för att främjahälsa och välmående hos invånare i städer har dock varit olika genom tiderna. I denbyggda miljön är tillgänglighet, säkerhet och attraktiva miljöer tillsammans medtillgång på arbete och stödjande sociala nätverk förutsättningar för att främja hälsa. Idagens samhällsplanering kan begreppet blandstad ses som ett ideal. Studien avser attbelysa dagens stadsideal och stadsutveckling i förhållande till folkhälsa.

Ett problem entreprenörer ofta ställs inför vid uppstarten av ett företag är en avsaknad av antingen kapital eller kompetens eller en kombination av dessa båda. Hur avgörande är nätverket för ett företags möjlighet att genom ett tillskott av kompetens och kapital förverkliga en vision och bli framgångsrik? Vilken betydelse kan en inkubator ha för ett företags framgång? Syftet är att beskriva hur en specifik inkubator fungerar i praktiken samt utreda när denna utgör ett lämpligt alternativ för en entreprenör. Vi vill även förklara hur ett nystartat företags utvecklingspotential påverkas av att få tillgång till både kapital och handgriplig hjälp med kompetenstillförsel, genom att vara en del av denna inkubatorverksamhet. Vi har tillämpat en induktiv ansats, genom att vi låtit studien ha sin utgångspunkt i empirin.