The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual Capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual Capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

The purpose with this essay is to investigate whether the legal Capital can be justified as creditor protection and whether the legal Capital prevent entrepreneurship.Historically the legal Capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal Capital. Sweden has recently, 1 of April 2010, reduced the legal Capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal Capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal Capital and justifies the legal Capitals existence with the argument that involuntary creditors has the need of the legal Capital.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs Capital structure decisions and to investigate whether existing Capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various Capital structure determinants on three measures of Capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important Capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the Capital structure at all. Thematurity matching principle is considered significant..

The thesis aims to examine how companies optimize the human Capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human Capital efficiency. The theoretical framework includes definitions of human Capital.

The thesis aims to examine how companies optimize the human Capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human Capital efficiency. The theoretical framework includes definitions of human Capital.

This thesis discusses the validity of the Capital Protection Rules under the new Companies Act.The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum Capital requirements, Capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation.How could creditors receive better protection?What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the consequences of these changes to the shareholders, the government and the creditors.Could or should we model the Norwegian or American Judicial system in this situation?Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules..

The purpuse with this work is to see if there is a possibility to buy a farm with a low amount of own Capital. We have been doing budgets for five farms with different kind of productions. Some of the farms in this work are possible to buy with a low amount of Capital but if you start without any money you will run into problems with the bank. The bank is not very pleased with fully financed projects; they would recommend an own Capital of at least 10-20%. The farms with the best budgets were farms with animals..

My purpose with this study was to find out if it is possible to buy a farm today for a person who want to start a farm but has very little own Capital. In old study?s they have come to the conclusion that you will need at least 20 % own Capital to succeed to management the farm. But in the last year the cost for arable land approxley has increased with 30 % in Sweden and the crops have doubled in price. So it would be interesting to see if the banks have a new vision on the need of the own Capital when you buy a farm. I have chosen two different farms who was for sale in Östergötland, one dairy farm and the other farm was a plant farm.

Our purpose was to examine why and how to start a ?bridge building enterprise? between qualified Chinese human Capital and Swedish structure Capital. The theoretical framework consists of literature from well renowned authors and is divided into four different parts: 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:-To fill future shortage of qualified human Capital in Sweden.-To improve communication between Swedish companies and the Chinese market.-To develop qualified Chinese human Capital with western standards..

Uppsatsen handlar om hur det intellektuella kapitalet i de två bankerna Handelsbanken och SEB skiljer sig åt. Vi försöker också se hur skillnader i resultat och utveckling för Handelsbanken går att förklara med hjälp av det intellektuella kapitalet. Uppsatsen är av utforskande karaktär med tyngdpunkt på Handelsbanken men med SEB som jämförande faktor..

This study investigates a method for identifying human Capital and its effect on company valuation. We devise a measure for the efficiency of human Capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human Capital and its effect on firm valuation. Our results indicate that a higher efficiency of human Capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human Capital efficiency or its dependency on human Capital, to achieve its net sales and revenue.

Introduction: There was a reduction in Sweden of the share Capital in 2010, in which the share Capital was reduced from 100 000 SEK to 50 000 SEK. The reason behind the reduction of the share Capital was to enable more people to start limited liability companies in Sweden. Meanwhile in Europe, they questioned the function of the share Capital, and as a result of this discussion a number of European countries have abolished the requirement for the share Capital in limited liability companies.Purpose: The purpose of this study is to investigate what meaning the share Capital has to entrepreneurs based on their own businesses, and to see what function the share Capital have for the creditors.Problem: What are the meaning of the share Capital for today´s entrepreneurs and its creditors?Methodology: The study is based on a qualitative research method in which a cross-sectional study was done with four small limited liability companies and four creditors.Conclusions: The share Capital functions and meaning has lost its intended meaning as creditor protection and the help to facilitate the raising of Capital. The share Capitals intention has to some extent been eroded.

In this thesis, the Swedish venture Capital market and its profitability is analyzed. Venture Capital is defined as Capital that is invested in the early stages of a company's life cycle, in the two investment stages seed/start-up and expansion.A common view is that the profitability of Swedish venture Capital has not been, is not and will probably not become high either. With this in mind, we try to answer to the following questions in this thesis:? What has the profitability of Swedish venture Capital actually been historically?? Which reasons could be found in order to explain the historical returns for Swedish venture Capital, and which factors has been identified in international comparative studies between venture Capital markets?In order to answer these questions, data showing historical returns for the Swedish, European and American venture Capital market has been gathered, an extensive literature study has been performed, and three interviews with participants from the Swedish venture Capital market has been conducted.We conclude that the historical returns of Swedish venture Capital is in line with the general view that they have been low. We also see a trend where Swedish venture Capital funds that are not specialized in one investment stage generate lower returns than more specialized funds.

Under de senaste åren har antalet venture Capital företag och intressent kring denna bransch ökat mycket kraftigt. Vi undersöker i denna uppsats hur venture Capital företags beslutsprocess ser ut vid utvärdering av potentiella portföljbolag och vilka faktorer venture Capital företagen anser vara viktigast i denna bedömning. Vi undersöker också hur de engagerar sig i styrningen av sina portföljbolag. För att beskriva och förklara detta har vi gjort en fallstudie av två venture Capital företag. De resultat vi kom fram till var att entreprenören bakom portföljbolaget var den enskilt viktigaste faktorn vid investering.

Previous research has discussed how voluntary disclosure relates to the cost of equity Capital. Theories of estimation risk support a negative association between disclosure and cost of equity Capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish Capital market. Using the CAPM to estimate the cost of equity Capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity Capital.