Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Konkurrens och hur den påverkar ett företag kan skilja sig beroende på vilken marknad eller bransch företaget befinner sig i. Hur ett företag väljer att jobba med konkurrens och kampen om kunderna är en bidragande faktor till uppsatsens genomförande. Syftet med uppsatsen är att öka förståelsen för revisions- och konsultbyråers affärsmodeller och genom ett kundperspektiv (1) identifiera nyckelfaktorer och mekanismer för socialt utbyte som påverkar affärsmodellen och även hur kunder och företag upplever nyckelfaktorerna och de sociala mekanismerna. (2) Utveckla en analysmodell som visar företags centrala delar av deras affärsmodell och sociala mekanismer. Att utveckla en bra förståelse för organisationens omgivning hjälper företaget att uppnå en starkare, mer konkurrenskraftig affärsmodell.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

Teorin om Leader- Member Exchange antar att en chef differentierar mellan olika anställda i arbetsgruppen, vilket därav kan kännas av i arbetsplatsomgivningen. Ett högt utbytesförhållande med chefen har visat sig få betydande konsekvenser inom en organisation. Utifrån det kan det vara viktigt att chefen upplevs som jämlik. Denna studie undersökte hur chefen brukar differentiera förhållningssätt gentemot olika anställda samt om chefen uppfattas som jämlik, detta för att utröna vilken påverkan det har på commitment till organisationen, och till arbetsgruppen. Beroende på om avdelningscheferna skiljer sig åt beträffande uppfattad jämlikhet undersöktes om anställdas commitment skiljer sig åt mellan avdelningarna.

The purpose with this article is to give examples how to remain and in a long run develop a higher interest in maintenance activities and knowledge. First reason is the changed age-distribution with more number of older employees among maintenance personnel staff and second reason is demand for education due the increasing demand in environmental responsibility.In spite of there is a lot of knowledge of maintenance in national organizations of interests it will not be used in a sufficient extent in many companies. This knowledge is an important base to use to re-built the missing or loosed skills in companies. The national organization UTEK is involved in European projects to validate knowledge of maintenance. Lost of or bad maintenance activities will always affect on the environment.Establish a network between companies is a good way to exchange information in their common business areas.

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.

The title of this essay is ?Collaboration between social services and schools?. Research shows that many children and youth who are badly treated are not noticed and do not receive the help that they need. This could be due to the lack of collaboration between different authorities and professionals. The purpose of this study is to describe and analyze how the social services and schools are collaborating in terms of children and youth who are badly treated or is at risk of being badly treated and to identify what factors make collaboration possible and hinder it.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

Uppsatsens syfte är att analysera den nominella växelkursens påverkan på utrikeshandel och göra en jämförande studie mellan ett EU-land (Sverige) och ett EMU-land (Tyskland). Fokus för denna undersökning kommer att ligga på vad som skedde med utrikeshandeln under de två ekonomiska kriserna på 2000-talet, men även ge en generell bild för utrikeshandeln under hela perioden 2000-2010. Uppsatsen avser att besvara om det finns några skillnader i hur ländernas handel påverkades under kriserna med avseende på växelkursen, samt om handelssammansättningen av handelspartners förändrats. Detta kommer undersökas för att se hur Sveriges utrikeshandel påverkats av att stå utanför EMU.Resultaten visar på att den nominella växelkursen inte haft stor betydelse för utrikeshandeln under den undersökta tidsperioden. Både export och import har ökat under perioden, men det går inte att finna någon direkt koppling till växelkursförändringar.

Because of a more globalised world the national states have been forced to make structural changes at both national, regional and local level to cope with different challenges. The regional community has become an important area which has resulted in a policy of more self governing, both for the regional and the local level.The aim of the thesis is to study the relation between regional and local level in the partnerships organisation. To fulfil the aim of the thesis, a case study of Region Skåne is used. The analyse is based on expressions such as cooperation, conflict, power and influence.The result of the thesis confirms that the opinion between the regional and the local level is very different. The representatives from Region Skåne experience the cooperation as quite good because it creates an opportunity for discussions and a possibility to learn from the other actors which in turn creates a qualification in the exchange of knowledge.

The aim of the essay is to analyze destructivity and the aspiration of artistry in August Strindberg´s debut novel Röda rummet. By the method of close reading the thematic analysis is performed. The method is also based on an hermeneutic way of looking at literature.A historical context is adapted and the characters are compared to historical descriptions of artists such as bohemians, decadents and dandys. The artists of the novel prove to be, like the bohemians of the 19th century, standing outside and against society, although the presence of relations and cultural exchange seem to be just as important. There is also an ambivalence to be found in their relationship with the city and it´s lifestyle.The question at issue is how the development of the characters´ artistry come about, and in what ways the characters are influenced.

Anställda med starkt organisationsengagemang presterar bättre och stannar längre inom sin organisation. Syftet med föreliggande studie var att studera organisationsengagemang och dess samband med relation till närmaste chef (LMX), innehavande av chefskap samt kontakt med närmaste chef. En webbenkät besvarades av 224 medarbetare på ett svenskt telecomföretag. Resultatet visade ett positivt samband mellan organisationsengagemang och LMX. Villighet att bidra utöver kraven för sin chefs skull predicerade nivån av organisationsengagemang till störst del.