Abstract This essay discusses whether or not the technical assistance given by The WTO will effect the reduction of poverty in LDCs. The liberalization of trade is considered to be one of the main forces behind economic growth and the reduction of poverty. Can trade reduce poverty?The WTO formed The Integrated Framework pro to the Doha Round in 2001 to assist the LDCs in aiding them implement the WTO's framework. Has this implementation been effective?The WTO also created The EPRP program to the Doha Round in order to create poverty reducing projects amongst developing countries.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.

Studien har handlat om att ta fram riktlinjer för hur extrahering, transformering och inladdning (ETL) av kreditbedömningsinformation bör göras när det kommer till att införa ett Data Warehouse (DW). Ett kvalitativt angreppssätt har använts med både en fallstudie och en intervjustudie, där fallstudien genomfördes med Asitis AB som är en systemleverantör förfinans- och reskontrafinansiering (factoring) för att undersöka potentiella affärsmöjligheter med ett DW med kreditbedömningsinformation. Intervjustudien användes för att samla in värdefull information från individer inom alla berörda problemområden, och användes sedan i fallstudien. Resultatet var både framgångsfaktorer och fallgropar för ETL-processen med kreditbedömningsinformation som kan fungera som stöd för organisationer med detta behov. Det har visat sig att ETL-processen för kreditbedömningsinformation utgör ett område med stor potential för affärsmöjligheter, där det krävs hög kompetens, domänkunskap, proaktivitet och juridisk kunskap vid genomförande av ETL-processen..

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Ur svårigheterna att förklara företags kapitalstruktur och hur den är förknippad med olika risker för olika ägartyper, är syftet att undersöka vilken av Trade-off-teorin och Pecking order-teorin som bäst kan förklara skuldsättningen hos svenska familjeägda företag på Stockholmsbörsen. Med hjälp av en modell för respektive teori har vi genomfört regressionsanalyser för att besvara vårt syfte. Med grund i tidigare forskning kring familjeägda företag och teoriernas grundläggande synsätt på förändring i skuldsättning, har studien utgått från hypotesen att familjeägda företag i högre utsträckning kommer att finansiera sig med internt genererade medel än extern belåning, vilket ligger i linje med Pecking order-teorin. Studien utgår från både finansiell- och ägardata gällande tidsperioden 2004-2013. Resultaten pekar likt hypotesen förutspått mot ett större stöd för Pecking order-teorin hos svenska familjeägda företag.

The focus of this essay is on a political party that was founded in Sweden in 1904. Today, we known it as Moderata Samlingspartiet. Historically, this party has transitioned through multiple phases which have included a change of name and also a change of substance in the area of trade policy. The party that was cheering globalisation at the 2006 congress had its roots in protectionism and had been founded as a strict protectionist organisation. The question raised here is what has caused this dramatic change in the trade politic?In addressing this important question, I have used both organization and party strategy theories to identify the main underlying reasons.

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Small business enterprises have escalated in Sweden during the last decade. However, new established companies are struggling to maintain their selves during the startup process and according to a survey from Tillväxtanalys, only 68 % of startup companies from 2008 were still active three years later. One of the main reasons is lack of capital and the most common approach to finance companies is to apply for a bank loan. In other words, commercial banks are of great importance for new businesses. Although, the problem arises when there is no previous history from the new businesses that the bank could base its credit assessment on.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

AbstractDuring the year 2005, a more and newer models of trade as shopping malls has been established in Värmland. Trough media (Wermlands the newspaper, Tvärsnytt) we have been able to follow the development of trade establishments as happened in the county, for example the establishment of Olav Thons Shopping center in Töcksfors. The aim and issues as then arisen in this study is part's why economic activities as shopping center increases precisely in Värmland, part's factors that governs the premise ice ring of a shopping center, were Töcksfors shopping center is functioned as an example, part's if shopping centers is a part of Värmland's new tourist activity? Through depth interviews with the region manager Urban Svanberg on Swedish business communities, the centre manager Helene Rödseth on Töcksfors shopping centre and the county tourist manager Monica Karlsson on Värmland's tourist council, some cultural geographic premise ice teories has been showed. For example this study has shown that trade in Värmland has been given birth to new trades in the county..

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.