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I samband med nyemissioner är det vanligt att det emitterande bolaget hittar en garant för att garantera den stundande nyemissionen. I utbyte mot betalning förbinder sig garanten att teckna ett visst antal aktier, under förutsättning att dessa blir över i nyemissionen. En garanterad nyemission har ett starkt reklamvärde samt säkrar kapitalinflöde och emissionsgarantier är därför vanligt förekommanIn connection to new share issues it is common that the issuer finds a guarantor, which is willing to secure the new issue. In exchange for a payment, either in cash or in shares, the guarantor commits to subscribe a certain amount of shares, provided that others are not subscribing all shares. Considered that the subscription is a regulated act of law with forms prescribed by law, and not subject

Efterfrågan av alkoholfri öl ökar och det finns många olika anledningar till att dricka alkoholfri öl såsom graviditet, religion, arbete eller om man ska köra bil. Men det finns idag ingen enkel och billig metod för att producera välsmakande alkoholfri öl. De vanligaste metoderna för att producera alkoholfri öl på marknaden är utspädning, destillation, omvänd osmos samt att inte fermentera vörten.The demand of alcoholic free beer is increasing and there are many reasons to choose alcoholic free beer such as pregnancy, religion, work or before driving. But today there doesn’t exist a simple, cheap method to produce well tasting alcoholic free beer. The existing methods on the market to produce alcoholic free beer are dilution, distillation, reverse osmosis and to avoid fermenting the wort.

Author: Nina Andersson Title: The employees right – The managers obligation. A study regarding midline managers view of performance reviews. [Translated title] Supervisor: Tove Harnett Assessor: Hans Swärd In Swedish municipalities all employees have the right to once a year have a private meeting with their manager. This meeting is meant to give feedback to the employee regarding their work eff

This Master’s thesis aims to identify aspects of the school librarians’ accessibility in the school library, which is the integral part of the local public library and where integration bears the meaning of two spheres of activities sharing both space and recourses. One of the aspects concerns the design of the library organization and its impact on the school librarians’ accessibility. Another as

My purpose with this essay was to investigate psychic health/well-being among young people from the concept Sense of Coherence and to try to make out such factors that could have an effect on young peoples Sense of Coherence. The main questions were: · How is the Sense of Coherence look among the investigated youths? · What kind of similarities/differences exists between genders regarding the Sens

The purpose of this study is to analyze and examine the experiences of social workers working with handling clients' trauma and exposure, using the word secondary trauma. We are focusing on analyzing the effects and consequences of working with clients that have been met with or currently are going through difficult situations. The research questions that were used are the following: “How does

Översiktliga beräkningar visar att ca 2 miljoner människor utsätts för trafikbullernivåer överstigande de riktvärden som riksdagen ställt sig bakom. Ungefär 500 000 av dessa utsätts för buller från tågtrafiken. Trafikbuller har betydelse för vår hälsa och de negativa effekterna kan vara störning av dagliga aktiviteter, stress sömnsvårigheter, koncentrationsproblem och högt blodtryck. Detta arbete Roughly 2 million Swedish citizens are exposed to traffic noise from roads, railways and aircrafts at levels higher than those approved by the government. As many as 500 000 of these are subject to railway noise. Exposure to traffic noise can have negative effects and cause irritation and disturbance of daily activities and also create general health problems such as lack of sleep, stress, concent

The relationship between the programs of the Swedish Left party and communist ideology is a vexed question, since the party has tried to transform itself from a communist party to a broad left party. This study describes the development of the ideology of the Left party as expressed in their party programs from the 1970’s until today. This development is examined with a content analysis. To comple

Revisorer har länge funnits i Sverige och är av betydelse för aktiebolag då revisorn ökar den ekonomiska rapporteringens trovärdighet. För revisor finns det en del lagstadgade plikter som revisorn är skyldig att följa. Under de senaste 40 åren revisionsbranschen genomgått en utvecklingsresa och förändring där fokus ändrats från ”client focus” till även ett ”public interest” perspektiv. UtvecklingsSince long auditors has been a professional trade in Sweden. Auditors are of importance for the company because they increase the credibility of financial reporting. As a professional audit is there some duties which the auditor is obliged to follow. The auditor´s profession has in the past 40 years undergone a development that has changed focus from a client focus perspective to a public interest

The thesis idea originated from that the authors experienced that they would have liked to have more opportunities to apply their educational and personal skills before attending the business world. The authors found a way to accomplish this by the application of a multidiscipline case simulation. The purpose of this master’s thesis is to test an idea and the application of the same. Another purpo

The purpose of this study was to examine how elementary schools handle and work with students who are invalid absent and how the schools work with these students in relation to the Swedish education act. Research shows that about ten percent of Swedish students are invalid absent in high school at least once a month. In Sweden, children from the age of seven have compulsory attendance. Skolverket

The purpose of this study was to examine and try to understand the physical environment focusing on the fenomena of scribble and damage at a high school. More specifically its aim was to find out how the pupils themselves discribe their physical environment, the reasons why there are scribble and damage at their school and how they are treated by the adults at the school bearing in mind the scribb

The theses discuss information seeking with a focus on Google and social networks. Students attending the librarian program in Lund have been examined by means of two methods; diaries and information horizons, where they had to solve a specific assignment. The information horizon as a method contributes to getting a structural perspective on the information search process instead of viewing inform

The purpose of our study is to examine what risk factors can contribute to a child/youth with neuropsychiatric disorders developing an addiction to drugs. We also wanted to find out what protective factors can contribute not to develop an addiction. In order to find out these two different aspects we interviewed twelve professionals to get their view upon the matter. The professionals work within

This paper aims to broaden the discussion on how press freedom can be a powerful tool in the war on corruption. Previous studies have shown a significant relationship between more press freedom and less corruption, it also shows that the causal link runs from press freedom to corruption and not the other way around. There are quite a few studies on the impact of a free press on corruption and ther

Seven or eight thousand years ago, as the farthest the human memory can reach, the Egyptians established a great civilization that was considered as the origin of civilization on the Earth. There is no place in Egypt where man cannot find evidence that enlighten this civilization and tell about Egypt's role in most of the world's historic events from the beginning of mankind until the pres