I Sverige finns många gemensamhetsanläggningar som har inrättats för gemensamma nyttigheter som är nödvändiga för att fastigheterna ska fungera på ett tillfredsställande sätt. En nyttighet som ingår i de flesta gemensamhetsanläggningarna är väg. När en gemensamhetsanläggning bildas enligt anläggningslagen (1973:1149), AL, tilldelas varje deltagande fastighet andelstal. Fastigheterna får två andelstal där det ena ligger till grund för utförandet av anläggningen och det andra ligger till grund för driften av anläggningen. En tid efter det att gemensamhetsanläggningen bildats kan förändringar av stadigvarande betydelse ha inträffat som skapar ett behov av att ändra andelstalen. När andelstal ändras enligt AL ska i majoriteten av fallen en ersättning betalas för att kompensera den värdeökning eller värdeminskning ändringen av andelstalen medför.  Avsikten med denna studie har varit att undersöka hur ersättningen ska hanteras i teorin. Utifrån hur ersättningen egentligen ska hanteras undersöks hur väl bestämmelserna används i praktiken av samfällighetsföreningar som förvaltar gemensamhetsanläggningar avsedda för enskild väghållning. Studien undersöker därutöver om hanteringen av ersättningsbestämmelserna har ändrats över tid. Avslutningsvis utreds anledningar till att samfällighetsföreningarna i vissa fall väljer att inte tillämpa lagen och om reglerna är ändamålsenliga eller kräver förändring. Metoden som används för att besvara frågeställningarna har varit en kombination av en kvalitativ litterär studie där lagtexter, förarbeten, rättspraxis och doktrin studerats, och en kvantitativ enkätundersökning där samfällighetsföreningar har besvarat 18 frågor rörande ändring av andelstal och ersättningsbestämmelser.  Litteraturstudien och enkätundersökningen har tillsammans bidragit till slutsatserna att tillämpningen av ersättningsbestämmelserna varierar beroende på anledningen till andelstalsförändringen. Vid höjning av andelstal har ersättning inte hanterats när det egentligen ska hos 8,3 % av de deltagande föreningarna. Vid inträde är denna siffra 39 %, vid sänkning av andelstal är den 46,3 % och vid utträde är den hela 86,3 %. Studien kan inte på ett tillfredsställande sätt besvara hur hanteringen av ersättningsbestämmelserna förändrats över tid, men den ger en viss indikation på att tillämpningen av ersättningsbestämmelserna blivit striktare efter 2015. Bakomliggande faktorer till varför samfällighetsföreningarna inte väljer att tillämpa lagen är Lantmäteriet och samfällighetsföreningen. Samfällighetsföreningarna anser att Lantmäteriets hantering är dyr och tidskrävande och mer tillfredsställande resultat går att erhålla genom att lösa ändringen av andelstal på egen hand. Samfällighetens låga kunskap kring vad som gäller leder till att föreningen i vissa fall agerar på ett sätt vilket inte är i enlighet med lagen. Utifrån lagrum, förarbeten, rättspraxis, doktrin och enkäten kan konstateras att lagstiftningen är inkonsekvent och otydlig. En och samma situation kan ge olika resultat beroende på vilket lagrum som tillämpas. Förarbetena kan sägas motsäga varandra och tillämpningen fungerar inte på ett tillfredsställande sätt i praktiken. En förändring av lagstiftningen kan anses nödvändig för att den ska anses tillfredsställande. / There are many joint facilities that manage shared utilities that are necessary for properties to work in a satisfied way in Sweden. One utility that is included in most joint facilities is roads. When a joint facility is formed in pursuance with the Joint Facilities Act (SFS 1973:1149), each participating property receives a participatory share. Each property receives two participatory shares – one for execution and one for maintenance. Sometime during the period following the formation, changes of enduring importance can occur, resulting in a need to adjust the participatory shares. In most cases it is required to compensate the increase or decrease in value which the change of a participatory share according to the Joint Facilities Act entails. The purpose of this study is to investigate how such compensation works in theory. Based on the results of such investigation, it is investigated how the theory works in practice by the joint property association handling joint facilities for private roads. In addition, the study investigates how the use of compensation has changed over time. Finally, the study regards reasons as to why joint property associations, in some cases, do not comply with the law and if the law is appropriate. The method used in the study is a combination of (i) a qualitative literature study including laws, preparatory works, case law and doctrine, and (ii) a quantitative survey in which various joint property associations have answered 18 questions about changing participatory shares and compensation provisions.  The results of the literature study and the survey indicate that the usage of the compensation provision differs depending on the reasons as to why the participatory share is amended. In respect of 8,3 % of the joint property associations, compensation has not been a subject when a property’s participatory share is increased. The number is 39 % when a property becomes part of a joint property association, 46,3 % when a participatory share is decreased, 86,3 % when a property exits a joint property association. The study does not, in a satisfactory manner, answer how the usage of compensation has changed over time. It does, however, indicate that the usage of compensation provisions has become stricter since 2015. Underlying factors to why joint property associations choose not to comply with the law appear to be both Lantmäteriet and the relevant association itself. According to the answers provided in the survey, the associations believe that Lantmäteriet is expensive and time consuming, and it is therefore more efficient to handle issues without the involvement of Lantmäteriet. Furthermore, the limited knowledge in the associations leads to decisions that lack legal support. Based on the law, preparatory works, law practice, legal doctrine and the survey, the conclusion can be drawn that the law appears to be both inconsistent and vague. There is more than one way to handle the same problem, but the outcome differs depending on the method used. Preparatory works contradict each other, and the usage does not work in a satisfying way in practice. Based on the conducted study, a change in the law appears to be required in order to make it work in a satisfying way.

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In a market that nowadays is based on the customers expectations there will always be new demands placed on distributors. Based on requests regarding how compliant and adaptive they can be found in aspects of good customer knowledge. In being able to accommodate those requests a requirement in management of large quantities of customer data and large and small scale decisions is needed. The problem this study investigates is the seen lack of visualization tools in market share analysis (MSA) ability to lower the risk of loss of relevant data. Scientific literature confirms an existing knowledge gap based upon visualization and its ability to solve problems given that research focused on presenting the problem and what constitutes it but not on what can be used to manage it. However this study seeks to investigate How visualization of market share analysis can be used in connection to decision making?. The study applies a quantitative research strategy and uses surveys with the grading method likert scale in the choice of selected data collection method. The result of the study shows the respondent groups high valuations of visualization but how the prioritization differentiates in respective MSA-phase. In regards to the mentioned information the study ́s four suggestions mainly aims to show how visualization of MSA can be used to present and clarify for each decision options and known ways forward, lowering the risk of loss of relevant data and clarification of relations. For future research demands of expanding research through geographic extent and an expansion of areas within marketing and business development are presented as suggested areas to look closer into.

Research questions: Do surprising disclosures of earnings per share determine price reactions in the corresponding direction as the aspect of the surprise?Is the effect of quarterly reports detectable in the stock price immediately following the date of information disclosure? Purpose: The purpose of the study was to examine the connection between stock prices and quarterly reports among the 30 most actively traded stocks on the Stockholm Stock Exchange. Method: The study was conducted with a deductive approach based on previous research and theories to answer the research questions. Stock data from the 30 most actively traded stocks on the Stockholm Stock Exchange was collected and compared with quarterly reports from the corresponding companies. Conclusion: The research findings confirm corresponding direction between stock price reactions and the aspect of earnings per share surprise. A connection between quarterly reports and stock price was discovered immediately following the date of information disclosure. However, the evidence was unable to be proven statistically and could therefore not be generalized. / Forskningsfrågor: Leder oförväntad EPS (vinst per aktie) till avvikelser i aktiekursen i motsvarande riktning?Är effekten av kvartalsrapporter möjlig att upptäcka i aktiepriset omedelbart efter offentliggörandet av rapporten? Syfte: Syftet med studien är att studera sambandet mellan aktiepriser och kvartalsrapporter hos börsnoterade företag vars aktier tillhör de 30 mest omsatta på Stockholmsbörsen. Metod: Studien grundas på ett deduktivt tillvägagångssätt som baseras på tidigare forskning och teorier i syfte att besvara forskningsfrågorna. Aktiedata från de 30 mest omsatta aktierna på Stockholmsbörsen insamlades och jämfördes med kvartalsrapporter för dem motsvarande företagen. Slutsats: Studien bevisar att oförväntad EPS leder till avvikelser i aktiekursen i motsvarande riktning. Ett samband mellan kvartalsrapporter och aktiepriser upptäcktes omedelbart efter offentliggörandet av rapporten som dock var ej statistiskt signifikant och därmed inte generaliserbar.

This research examines at the effect of corporate social responsibility (CSR) expenditure in two state commercial banks and few other financial institutions that are listed on the CSE in Sri Lanka. The independent variable in this analysis is CSR expenditure, whereas the dependent variable is financial performance. Market- and accounting-based performance metrics (ROA, ROE and EPS) are used to assess the financial performance of the financial institutions. The study's control variables were firm age, firm size, and GDP growth rate. For a duration of Eight years, the researchers gathered secondary data on the financial institutions from 2015 to 2022 by using audited annual reports, which included 13 financial institutions as a sample. The study findings reveal that CSR has a statistically significant impact on financial performance. The correlation analysis demonstrated a statistically significant relationship between CSR expenditure and ROA, ROE, and EPS. The correlation coefficient showed that all of the suggested hypotheses were significant and acceptable. The findings from the regression analysis revealed that CSR expenditure has an impact on the financial institution's ROA, ROE, and EPS. The results and implications can assist Sri Lankan financial institutions in designing their CSR projects to maximize value for the organization, resulting in a win-win situation. In addition, investing in CSR as a non-profit endeavor might help financial institutions meet their social responsibility obligations while also enhancing future intangible revenues and preparing them for market competitiveness. In contrast, CSR investments may improve community development, diversity promotion, and quality of life while treating social challenges including poverty, healthcare, education, and environmental sustainability.

本論文主要由三大研究主題組合而成：第一個主題是依照中國金融體系的現況，針對國有銀行、政策性銀行、股份制商業銀行及城市商業銀行等四種不同類型銀行的獲利績效進行比較實證研究。其中的股份制商銀與城市銀行，其資本組成除少數仍有國務院持股（即中央政府持股）外，股東成員擴及地方政府、國有企業及民間企業，股本結構明顯較國有商業銀行及政策銀行多元化。不同的股本結構，尤其是官股比例（政府持股比例）是否對各家銀行的獲利能力產生影響，是本文主要研究興趣所在。本文採用Bankscope資料庫，涵蓋1997至2004年中國大陸49家銀行的財務及股東資料。結果發現：銀行股權結構中，中央政府持股比例越高，銀行獲利表現越差，地方政府持股的影響則較不明顯；而四類銀行中，股份制商銀與城市商銀的表現遠優於國有銀行及政策銀行。但1999年以後中國國有銀行的財務整頓措施的確使得國有銀行的相對表現有所提升。 鑑於外商銀行大舉進入中國金融市場，勢必對中國銀行帶來更多的競爭壓力，本論文第二個研究主題進一步將研究範圍擴及至世界資產排名前一百大的銀行，企圖比較中國銀行與世界百大銀行經營績效的差異。在這個主題中，延續前一主題「股權結構」的重要性，除了官股比例，同時考慮外資持股及本國人持股，分析三類持股對績效的影響，又鑑於總體面的政府治理因素可能對股權與銀行績效的關係產生變化，本研究也將政府治理變數，包括文獻中經常提到的證券市場內線交易情況、政府政策透明度及政府貪污情況等因素納入考量，比較這些因素對中國銀行與百大銀行影響有何差異。實證結果如下：對中國銀行及世界百大銀行而言，政府持股對銀行獲利的影響是負向的，而外資持股的影響則恰相反，開放程度愈高、銀行自由度愈高越有利於銀行績效提升。中國政府越無貪污情況時，越有助於外資持股對銀行績效的正向影響。對世界百大銀行而言，政府越無貪污情況時，越有助於外資持股對銀行績效的正向影響。而政府政策透明度越高，越有助於政府持股與本國人持股的正向影響。 第三個主題探討我國上市櫃公司不同的對外與大陸投資決策對母公司獲利性的影響。本文將投資決策對公司獲利的影響視為內生，也就是投資決策受公司特性因素的影響。同時，我們進一步假設公司的投資決策是分兩階段完成，第一步會先決定是否進行海外投資，一旦確定後，再決定是否赴大陸投資。因為有兩層的投資決策，本文以延伸的Heckman’s Two Stage Method進行估計。 實證結果顯示，在投資決策的影響因素方面，對第一層赴海外投資而言，規模愈大、國際化程度愈高、愈勞力密集的公司愈傾向赴海外投資；對第二層赴大陸投資的決策，影響因素也類似，只是公司規模不再是重要影響因素。至於獲利的影響因素方面，第一類「赴大陸投資的公司」與第二類「未赴大陸但赴其他國家投資的公司」的利潤型態較類似，長期負債對獲利都有負向顯著影響，總資產也傾向負向影響，至於第三類「未從事任何海外與大陸投資公司」的利潤型態則與前兩類不同，總資產與研發支出都呈現顯著負向影響。而三類公司的績效比較部分，第一類公司的平均預期資產報酬率雖若高於第二類，第二類公司又高於第三類公司，但三類公司兩兩之間平均預期資產報酬率的差距並未達統計上的顯著性。 / This dissertation contains three main parts. The first part studies the effects of government owned share on Chinese banks’ performance. After a series of financial reforms in the 1990s, joint stock commercial banks and city commercial banks started to boom and play an increasingly important role in China’s banking industry which had previously been monopolized by four state-owned commercial banks. These two new bank-types are considerably more diversified in that the primary shareholders include the central government, local governments, state-owned enterprises and private enterprises, not just the central government. Using 49 Chinese banks’ financial data retrieved from Bankscope, this part examines the effect of different ownership structures, in general, and government-owned-shares, central vs. local, in particular, affect the profitability and risk of banks in China. It also compares the profitability of four types of banks, namely state-owned banks, policy banks, joint-stock commercial banks and city commercial banks. We conclude that, without equivocation, the higher the ratio of state-owned shares is, the worse is the profitability of the bank. And we also note the profitability of joint-stock commercial banks and city commercial banks is much better than that of state-owned and policy banks. In light of the ever-growing foreign competition facing Chinese banking industry, the second part expands the sample banks to World’s top 100 banks and studies the differences between Chinese banks and foreign banks from the respects of ownership structure, government governance and bank regulations. Our empirical results reveal that for both Chinese banks and top 100 banks, government owned share has a negative effect on banks’ profitability, while foreign owned share has an opposite effect. For both of them, the more the foreign institutions have access to the banking market and the more freedom the banking industry enjoys, the better the bank performs. For Chinese banks, lesser corruption helps strengthen foreign share’s positive effect on banks’ performance. Furthermore, higher transparency would increase the positive effect of government owned share and domestic owned share. The third part studies the profitability of Taiwan’s listed companies with and without investment in China. Unlike past studies which deal with the decision of investment in overseas and China as exogenous, the decision is endogenous in this paper. That is, the decision making is based on the firm’s characteristic factors. We further assume that there are two hierarchy decisions made by firms when they decide in investing in overseas and China. The first decision is whether it should invest overseas. Once the first decision is made, the next one is whether a firm should invest in China. This two decision model, which allows us to extend Heckman’s two-step method, is referred to as an extended-Heckman method in this paper. Our empirical results regarding the determinants of investing overseas and China are as follows. With respect to the investment in overseas, firm size and export ratio show positive influence on the decision of investment, while capital labor ratio shows negative effect. Next, with respect to the investment in China, determinants are similar except that firm size is no longer significant. Our results regarding the profit performance reveal that for ‘the firms with investment in China’ and ‘the firms without investing in China, only investing other countries’, long term liability ratio has a significantly negative impact on profitability, whereas total asset, R&D expenditure show a negative effect on profitability for ‘the firms without investing overseas, nor investing in China’. As for the performance comparison among firms of these three investment types, the differences are insignificant. This result implies that there are still considerable individual differences among the firms of the same investment type.

中國出國留學人數與日俱增，在這一大背景下潛藏著兩個問題：低收入家庭子女或者弱勢學生儘管有留學意願，但在現有金融體系下面臨留學資金難獲得的問題；部分有財力自費出國的學生花費巨資進行教育投資，但留學畢業後獲得的實際薪資與原本的預期薪資存在較大差距，留學投資難以在畢業後較快收回，自身教育投資的風險無法分散。 透過相關鑽研探討，本研究發現以往文獻中有提到的兩個重要概念：自然人收入權——一個自然人對於未來收入的所有權，這一所有權可以被等分、定價、出售、轉讓、贖回；自然人收入權益交易市場——一個可以發行與自然人未來收入權益憑證的交易市場。可是為什麼歷史上沒有出現這樣的收入權益交易所呢？本研究認為在歷史上實現一個這樣交易市場的交易成本太高了，這一交易成本包括：搜尋成本、協議成本、定約成本、監督成本與違約成本，本研究發現近期相關文獻指出互聯網的出現尤其是社交網絡的發明極大地降低了商業活動的交易成本，由於交易成本可以被現有互聯網科技工具降低，本研究認為自然人收入權益交易所有望在我們這一世代實現，而它的實現形式要依托社交網絡。 因此，本研究透過研究自然人未來收入證券化的方式解決上述問題：自然人可以在一種社交網絡形態的證券交易所—也就是自然人未來收入權益憑證交易所內出售其未來收入所有權憑證份額的方式籌集資金，扶住弱勢學生以及使得自費出國人群的教育投資風險得以分散；弱勢學生好比是輕資產的新創公司，弱勢學生在抵押授信無法獲得資金的情況下可以向投資人發行股份（未來收入權益憑證）募集資金，而擔心自己教育投資風險的人則可以以發行股份的方式把未來職業生涯發展的風險分擔給投資人，同時投資人亦能分享到募資人的未來收益；另外本文透過量化和質性之混合研究方法對於使用者意願進行了深入調研，對於商業模式的可行性進行了充分驗證。本研究中的交易所商業模式創新可以用較低的成本實現人力資本證券化，不僅適用於自然人教育募資，而且未來也可以延伸到自然人創業募資、藝人球員募資等領域。 本研究也發現了自然人在發行股份情境下以及投資人投資自然人未來收入權益憑證（人力資本股份）情境下一些新的現象和行為特性，而這些都值得社會科學領域在未來進行進一步的深入探討。 / As more and more Chinese students go abroad for education, there exits two main tough problems: firstly, the students from low-income families almost cannot get enough fund for abroad studying although they do have strong intention to go abroad under the present financial system in China ;secondly ,part of the students ,who invest their own human capital so much for receiving higher education ,face the dilemma that the actual salary after graduation may be under their previous expectation ,which means that the risk of investing their own education cannot be diversified and the investment may not get paid back as expectation. Through literature discussion, this research found two important concepts: individual future income ownership, which can be divided ,priced ,sold ,transferred ,and redeemed ;individual future income ownership share exchange market ,which can help the individuals issue and trade future income shares .But we have to ask that why there did not emerge such exchange market in history ?This research suggests that it's because the transaction cost ,which contains searching cost ,negotiating cost ,contracting cost, supervising cost and defaulting cost ,is too high in history .According to the recent paper published ,this research found that as the emergency of internet ,especially the social networks can cut down the transaction cost greatly in commercial activities .As the internet technological tools can reduce the transaction cost, this research suppose that the individual future income share (human capital share exchange) can come true in our generation and the exchange market needs to rely on the social networks. This research proposed business solutions ,which suggests that the individuals can issue future income shares to investors through a social network-style stock exchange market, to such problems so that it can enable the disadvantaged students go abroad and diversify part of the students' human capital investment risk ;the disadvantaged students are quite similar to the start-up companies ,which usually do not have too much assets and unlikely to get loan from bank ,so the disadvantaged students can issue future income shares (human capital shares) to investors to get fund and also the students who worry about their future career development risk can share both the risk and income with the investors by issuing shares to them ;moreover ,this research had verified the business model adequately through mixed research method ,which contains qualitative and quantitative methods .The business model that this research proposed can achieve human capital securitization low costly and it can be not only applied in individual education funding but also can extend to start up funding ,athlete training funding and actor funding. This research also found some new phenomenon and human behaviors under the context the individuals issue shares to investors and investors invest the shares .These new findings worth further deep researching in the social science discipline in the future.

I en värld där kraven på flexibilitet, säkerhet och hårdvaruoptimering är nyckelfaktorer när det kommer till att välja IT-miljöer för företag blir virtuella skrivbord mer och mer poulära. Med dessa miljöer finns det också problem när det kommer till användarupplevelsen om nätverket ifråga inte kan uppfylla de krav som ett sådant system ställer. I detta arbete undersöks implikationerna vissa nätverksvariabler kan ha för en Virtual Desktop-infrastruktur, VDI. För att belysa dessa problem har två tester utförts på en VDI miljö. Det första testet gick ut på att mäta latensen då skrivbordsmiljön renderades för klienten från virtualiseringsservern vid olika nätverksdiamterar. Det andra testet gick ut på att mäta samma latens vid olika nätverksbelasting på anslutningen mellan klienten och virtualiseringsservern. När det blev tydligt att nyckelfaktorn var nätverksbelastningen skapades ett test för att undersöka klientens möjlighet till påverkan av bandbredden. Överföringen av data till användarens lokala skrivbord som i förlängningen huseras på virtualiseringsservern tog upp hela bandbredden och lämnade inget för VDI-trafiken och stänger i förlängningen ner hela VDI systemet. Detta löstes genom att implementera Quality Of Service medelst Traffic Policing . Därmed kan användarens möjlighet att nyttja bandbredden till virtualiseringsservern begränsas. / In a world where the demand for flexibility, security, and hardware optimization are key factors when it comes to implementing a corporate IT environment Virtual Desktop solutions a gaining more and more ground. With these environments there are also issues when it comes to user experience if the network in question is unable to fulfill the specifications that such an environment requires. We have looked at the implications some network variables might have for a VDI solution. To shed a light on these issues we have conducted two tests in an VDI environment. The first test consisted of measuring the latency at which the desktop on the client was rendered from the virtualization server at different network sizes. The second test was to measure the same latency at different bandwidth loads on the line between the client and the Virtualization Host. As we realised that the key factor was the bandwidth load, we made a test to measure the way a client could influence that bandwidth. We saw that by transferring data to the desktop (i.e. the Virtualization Host) one user could personally take up the whole bandwidth and leave noting for the VDI traffic, rendering it useless. This was solved by implementing Quality of Service in the form of Traffic policing, thus restricting the amount of bandwidth the user could use for file transfers.