Svenska småbolagskonkurser –En konsekvensstudie av ett sänkt aktiekapitalkrav

Bakgrund och problem: 1 april 2010 sänktes dåvarande kapitalkrav från SEK 100 000 till SEK 50 000 för att bland annat underlätta för företagare att nyttja bolagsformen. Flera remissinstanser argumenterade mot en sänkning och underströk betydelsen av att ytterligare forskning var nödvändig. Syfte: Att komplettera tidigare forskning med en konsekvensstudie av hur det sänkta kapital-kravet har påverkat konkurser i samtliga svenska mikroföretag som registrerats under 9 månader före och efter lagändringen. Avgränsningar: Studien beaktar endast företag som enligt EU definieras som mikroföretag. Vidare analyseras enbart företagens finansiella rapporter. Ingen hänsyn tas till företag som startar med ett aktiekapital överstigande SEK 200 000, då de inte anses påverkas av lagändringen. Metod: Dubbelsidig hypotesprövning, med både ett parametriskt och icke-parametriskt test, testar skillnader i aktiekapital mellan de företag som går i konkurs och de som fortlever. En multipel logistisk regressionsanalys testar om företag med ett aktiekapital om SEK 100 000 eller högre, har högre odds för att fortleva. Resultatet diskuteras utifrån tidigare forskning om konkurser i småbolag, samt tidigare diskussion om aktiekapitalet. Resultat och slutsatser: Företag med ett aktiekapital understigande SEK 100 000 har inte högre odds för att gå i konkurs. Dessutom startar konkursföretag med ett något högre aktiekapital än de som fortlever. Därmed kan sänkningen av kapitalkravet inte sägas leda till en högre andel konkurser. Förslag till fortsatt forskning: Hur det sänkta kapitalkravet har påverkat borgenärsskyddet och dess hinder mot ekonomisk brottslighet anses vara intressant. Då denna studie inte jämför hur kapitalkravet har påverkat företagen över tid, vore det av intresse att se hur dessa företag utvecklas. Företagen delas då förslagsvis in i de som startat med ett lägre respektive högre aktiekapital

A Performance Evaluation of Black Swan Investments.

This thesis evaluates an investment strategy that involves investing in ten out of the 30 most traded stocks listed on the Stockholm Stock Exchange, exploiting the market’s reaction to unpredicted events, so called Black Swans. By investing in ten of the stocks with the largest price change after days with extreme negative returns and ten of the stocks with the least change in price after extreme positive returns, the strategy outperforms the market. The authors also evaluate standard deviation (SD) as a risk measurement, finding that it captures the relationship between risk and return during volatile market periods

A chemosorptive cylindrical denuder designed for personal exposure measurements of isocyanates-evaluation on generated aerosols of 4,4 '-methylenediphenyl diisocyanate

A denuder/filter system constructed for solvent-free personal exposure measurements was evaluated for separation of vapour and particulate 4,4'-methylenediphenyl diisocyanate (4,4'-MDI) generated from heated PUR-foam. The two different phases were collected in the denuder and on the filter, respectively, by chemosorption on a polydimethylsiloxane (SE-30)-dibutylamine (DBA) stationary phase. Both repeatability and the total mass concentration of 4,4'-MDI were similar to that obtained from the reference method, in this case an impinger/filter system. The penetration of particles through the denuder at 300 ml min(-1) was nearly 100% in the particle size range 25 to 700 nm, which fits well with the Gormley-Kennedy equation. Denuder/filter sampling of the 4,4'-MDI aerosol at 500 ml min(-1) yielded a phase distribution that was in accordance with the results from the reference method. The method limit of detection was 6 ng m(-3) and 4 ng m(-3) for the denuder and filter, respectively, when using an air sampling flow rate of 300 ml min(-1) and a sampling period of 15 min. This is well below the Swedish occupational exposure limit (OEL) of 50 and 100 μ g m(-3) for an 8-hour working day and a 5-min period, respectively

AMES: Towards an Agile Method for ERP Selection

Conventional on-premise installations of ERP are now rapidly being replaced by ERP as service. Although ERP becomes more accessible and no longer requires local infrastructure, current selection methods do not take full advantage of the provided agility. In this paper we present AMES (Agile Method for ERP Selection), a novel method for ERP selection which better utilizes the strengths of service oriented ERP. AMES is designed to shorten lead time for selection, support identification of essential system requirements, increase learning during the selection process and increase control over the subsequent ERP implementation. These properties of the method will help user organizations to make better and faster decisions when selecting ERP

Exposure to Upper Arm Elevation During Work Compared to Leisure Among 12 Different Occupations Measured with Triaxial Accelerometers.

Regarding prevention of neck and shoulder pain (NSP), unsupported arm elevation is one factor that should be taken into account when performing work risk assessment. Triaxial accelerometers can be used to measure arm elevation over several days but it is not possible to differentiate between supported and unsupported arm elevation from accelerometers only. Supported arm elevation is more likely to exist during sitting than standing. The aim of the study was to evaluate the use of whole workday measurements of arm elevation with accelerometers to assess potentially harmful work exposure of arm elevation, by comparing arm elevation at work with arm elevation during leisure, in a population with diverse work tasks, and to assess how the exposure parameters were modified when upper arm elevation during sitting time was excluded. The participants, 197 workers belonging to 12 occupational groups with diverse work tasks, wore triaxial accelerometers on the dominant arm, hip, and back for 1-4 days to measure arm elevation and periods of sitting. None of the groups were found to have higher exposure to arm elevation during work compared to leisure. Even though some occupations where known to have work tasks that forced them to work with elevated arms to a large extent. A high proportion of arm elevation derived from sitting time, especially so during leisure. When arm elevation during sitting time was excluded from the analysis, arm elevation was significantly higher at work than during leisure among construction workers, garbage collectors, manufacturing workers, and domestic cleaners. Together this illustrates that it is not suitable to use whole workday measurments of arm elevation with accelerometer as a sole information source when assessing the risk for NSP due to arm elevation. Information on body posture can provide relevant contextual information in exposure assessments when it is known that the potential harmful exposure is performed in standing or walking

A supportive climate and low strain promote well-being and sustainable working life in the operation theatre.

BACKGROUND: Shortage of health-care workers e.g. in operating theatres is a global problem. A shortage of staff negatively affects patient outcomes, making it important to keep the employees from quitting. The aim of this survey was to study if well-being, zest for work, and thoughts about leaving work in an operating theatre can be related to the psychosocial work environment, as described by the job demand-control-support (JDCS) model. METHODS: A questionnaire was provided to personnel in operating theatres of seven Swedish hospitals (n = 1405, with a response rate of 68%) that included the JDCS model, personal factors, work ability, well-being, zest for work, and thoughts about leaving their position. Ordinal scale regression was used for analyses. RESULTS: A majority reported moderate to high zest for work (76%). A minority (30%) had sometimes thought during at least one month in the last year of leaving their position. Lower social support scores and high demands together with low control (high-strain) scores were related to lower well-being, lower zest for work, and more thoughts about leaving the position. Anaesthetists scored in the low-strain field, nurse anaesthetists and assistant nurses in the passive field, and operating nurses in the active field, in comparison to all personnel. CONCLUSION: According to the JDCS model, both lower social support and high strain were related to lower well-being and negative thoughts about the position. Social support scores were about the same for different occupational groups in the operating theatre, and no occupation scored on average in the high-strain field