Venture capitalbolagen kan förutom kapital bidra med andra viktiga mervärden till sina portföljbolag. Tidigare forskning som har undersökt relationen mellan venture capitalbolag och deras portföljbolag har kommit fram till att det kan skilja sig åt beroende på i vilken investeringsfas företaget befinner sig i. I den här studien har författarna valt att svara på följande problemformulering: Hur ser portföljbolagen på venture capitalbolagets bidrag/roll i olika livscykelfaser? Syftet är att beskriva och undersöka portföljbolagens uppfattning om venture capitalbolagens bidrag/roll samt undersöka om det skiljer sig åt beroende på om företaget befinner sig i uppstart- eller expansionsfasen. Undersökningen gjordes av kvalitativ karaktär.

Allt fler företag söker sig till nya marknader, vilket leder till att beslut måste fattas om hur expansionen bäst bör ske. En vanligt förekommande etableringsmetod är joint venture, varav uppsatsen kommer att fokusera på de avgörande faktorer som ligger till grund för valet av denna etableringsmetod. För att få en djupgående insikt till valet av joint venture har en fallstudie valts som undersökningsdesign. Detta möjliggör att båda parters syn på de bakomliggande faktorerna erhålls, samt vilka som var avgörande. En modell används som deskriptivt sammanfattar de avgörande faktorerna bakom valet av etableringsmetod, vilka är baserade på utvalda forskares verk.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.

This study examines the connection between social capital and involvement within voluntary associations; involvement is defined either as being a member in an association or a member who has some kind of assignment in an association. The study also examines if there is a difference between two social economic groups regarding the attainment and transformation of social capital through being involved in a voluntary association.Social capital is defined as social trust and the willingness of collective action.The result of the research shows there is a slight connection between the involvement in voluntary associations and social capital. It shows that people who are members of a voluntary association often have higher social capital than those who are not members of any voluntary association at all. The study also shows that there is a difference in attainment of social capital between those who have some kind of assignment in a voluntary association and general members.When studying social capital and involvement in voluntary associations it is also of interest to take social class into the analysis, because the study shows that people with a lower education had increased social capital when they were members in an association compared to the members with a higher education..

 Den här studien integrerar tidigare litteratur om Internationella Joint Ventures (IJV) som belyst variablerna ägarskap/kontroll, trust och performance och undersöker deras samexisterande betydelse för ett bra presterande IJV. Uppsatsen är utformad som en metaanalys som kombinerar kvalitativa och kvantitativa studier och ämnar se huruvida ägarskap/kontroll har betydelse för ett IJVs performance. Detta genom att studera dess indirekta påverkan genom variabeln trust. Resultatet av studien visar att ägarskap/kontroll och trust influerar varandra i ett IJV samt att trust påverkar ett IJVs performance. Slutsatsen blir därmed att ägarskap/kontroll får en indirekt betydande roll för ett IJVs performance..

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

Soldater och officerare blir i sin dagliga tjänsteutövning utsatt för press både psykiskt och fysiskt. Det finns en hel rad av faktorer som påverkar besluts- och grupprocesser och för att kunna förstå och identifiera risker i dessa processer måste det finnas en kunskap kring dessa. En företeelse vilken påverkar grupper och individer är konformiteten. En faktor som skiljer soldater och officerare från många andra yrkesgrupper är den uniforma klädseln vilken många anser hör ihop med yrket. Studien avser därför att undersöka hur den likformiga klädseln påverkar individens förmåga att tänka själv och dessutom handla utifrån den tanken. Utifrån detta syfte har en kärnfråga och tre delfrågor utkristalliserats. Delfrågornas syfte är att svara på kärnfrågan.

Purpose: The purpose is to present a greater understanding of the progression of innovation capital in a technology transfer and biotech start-up context. The findings offer technology transfer professionals, entrepreneurs and academia an overall perception and mental framework of the technology transfer practice and the embracement of a promising invention, building upon its hidden value. Methodology: The thesis was conducted using a qualitative case study, executed with the help of interviews, in order to answer the research question: How is an embryo of innovation capital continuously cultivated in a technology transfer and biomedical start-up process? Conclusions: A technology transfer entity provides the means to establish a platform where an entrepreneur can build its own human capital, structural capital, and relationship capital. The forms of capital interact and thus create value, herein considered as innovation capital.

The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

The purpose of this study was to investigate a group of teenage girls and their relation to clothes by using the theories about habitus and different types of capital by the French sociologist Pierre Bourdieu. We have used semiotics since we also wanted to know what clothes symbolized for our respondents. The questions were therefore:1. How is a group of teenage girls who go to school in Stockholm city influenced by their habitus and symbolical capital in their attitude and relation to clothes?2.

Syfte:                  Working Capital Management handlar om rörelsekapitalstyrning och är enligt litteraturen av vikt speciellt för mindre företag. Anledningen är att deras kapitalstruktur består av en hög andel omsättningstillgångar och kortfristiga skulder. Working Capital Management innebär i stora drag att optimera rörelsekapitalet i företaget. Eftersom denna uppsats är en pilotstudie är syftet att göra en förundersökning om arbetet med Working Capital Management inom mindre och medelstora företag. Avstampet tas i forskningsfrågornaAnvänder sig mindre och medelstora företag av Working Capital Management?Känner de till begreppet?Metod:                Den vetenskapliga metoden är en deduktiv, kvalitativ forskningsansats.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents. In our conclusion we have reached the three following conclusions for why one should start a “bridge building” enterprise in between qualified Chinese human capital and Swedish structure capital: 1. To fill future shortage of qualified human capital in Sweden. 2.

The purpose of this study was to understand school counselors´ and teachers´ perspectives on the prevention of bullying in relation to social capital. The study was based on a qualitative process with semi-structured interviews from three teachers and three school counselors from three different schools. The main question was to find out teachers and school counselors perspectives of bullying in relation to social capital. The analysis was based on a theory that focuses on social capital, where trust and confidence as well as universal and selective interventions are important. Today, bullying is considered a serious and significant problem in school.