AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance Sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance Sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

Sweden?s energy consumption is divided into three major sectors. One of them is the industry sector. One third of Sweden?s energy consumption is converted in the industries.

The project has been oriented for development of fixtures to ateljé Lyktan to provide a more efficiency line. In the year 2012 the company invested in a new coating booth, which leads to opportunities to upgrading the fixtures and also new design. The request is to minimize the area for storage of fixtures, and therefore should fixtures be designed to apply as many articles as possible The priority of products that fixtures have development to has been products that are most frequently coated and new products that don?t have any fixtures. The product families that the project has been having focus on is TIME and FOVEA with RONDO.

Studiens syfte är att se ifall det är möjligt att under en kortare tid bli en bättre a-vistaläsare. För att underso?ka detta har jag under en åttaveckorsperiod övat a-vista 15 minuter per dag, med hjälp av en bok just för a-vistaläsning. Ett urval av dessa övningstillfällen har jag videofilmat. Jag har också använt mig av loggbok för att dokumentera mina upplevelser av min egen process.

The project has been oriented for development of fixtures to ateljé Lyktan to provide a more efficiency line. In the year 2012 the company invested in a new coating booth, which leads to opportunities to upgrading the fixtures and also new design. The request is to minimize the area for storage of fixtures, and therefore should fixtures be designed to apply as many articles as possible The priority of products that fixtures have development to has been products that are most frequently coated and new products that don?t have any fixtures. The product families that the project has been having focus on is TIME and FOVEA with RONDO. In the developing of fixtures have ideas been discussed with the staff, and instructions were made about how you are suppose to hang up the different products.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance Sheet, and under which circumstances deduction for the R&D-costs may be allowed.

This thesis aims to investigate the information habits of peoplewith a serious interest in music. What information needs do theyexperience, what information sources do they seek out to fulfillthese needs and what part does the public libraries play in theirinformation habits?To answer these questions a qualitative approach was used. Fourrespondents with a serious interest in music were interviewed.The theoretic framework was based on Robert A. Stebbins theoryon serious leisure and Karen E.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance Sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

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.

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.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Sten Jonsson wants to start a production of an advertising catalogue for small companies in Sweden. Acatalogue where the advertisingcost is so low that most of the companies can afford to participate. Thecompanies who will advertise should be manufacturing companies in trades of carpentry, Sheet metalworkshops, forging workshops and engineering workshops.The catalogue will facilitate for the manufacturer to reach the costumer without any middleman.Without a middleman creates a possibility for an opinion about the product at the same time as theprice can be held low. A catalogue of this type would benefit the marketing of the companies at the sametime as it would generate an occasion for innovations.The possible target groups are property companies, construct companies and farmers.A market research has been carried out contained a postal interview and a phone interview. Themarket research carried out to get an understanding in what the companies think about the idea butalso to see if the companies are in interest of advertise in the catalogue.