The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

This thesis discusses the Swedish drug policy and its principle of prohibition. In the world of today there is an ongoing discussion about prohibition and the concept of harm reduction. This thesis is an analysis of Swedish drug policy and an investigation as to whether the prohibition concept is in a state of decline. It tries to answer the question; is the Swedish drug policy moving away from its prohibition principle towards a harm reduction principle? The recent debate, articles, documents and earlier research has been analyzed in order to find answers to my questions.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.

AbstractTitle: Coach, vän eller både och? ? en kvalitativ studie om coachning inom arbetslivetAuthors: Jonas Näslund & David ÖhrlingTutors: Ulla Moberg & Larsåke LarssonPurposeThe purpose of this thesis is to examine how coaching in working life serves, aiming to find what influences the interaction between coach and client. To seek to answer the purpose we raised a number of research questions which discussed, among other the coach's intentions and the parties' relationship.TheoriesThis thesis is based on a number of different theories, where the Leader-member Exchange Theory is considered the main theory. LMX is used when studying the relationship between a manager and an employee. Other theories used in this thesis are for example the Social exchange theory and one-on-one-coaching.MethodThe methods used in this thesis are semi-structured interviews, observations and recordings of coaching sessions.

This essay investigates employee buyouts and does so from a number of different perspectives. Employee buyout is a term that describes a way of ending an employment through an agreement where the employee gets a sum of money in exchange of leaving their employment. Technically it is neither a resignation, since the employee gives up the employment in exchange of money, nor a dismissal since the employer does not have legal grounds for dismissing the employee. Employee buyout is not an illegal way to end an employment, as long as it is the result of a mutual agreement between the employer and the employee. In this essay I investigate and analyze employee buyouts in relation to 7 § in the Swedish employment protection act, and also Swedish employment protection in relation to regulations from EU regarding employment protection.

This paper examines the opportunities of landscape architect students to integrate with other students which are related to the landscape architects vocational field during their education. It also involves a discussion about the profession of landscape architects and the view of landscape architect students concerning who they will work with in their professional career. Six qualitative interviews were carried out to identify how one work with student exchanges, both within the landscape architecture education program and in voluntary forums during the students' leisure time. The interviewees have experiences of different student exchanges and different approach to landscape architecture education at the Swedish University of Agricultural Sciences (SLU) in Alnarp. During the interviews, it emerged that the number of exchanges for different reasons steadily has declined in recent years. At the same time, the interviewed conceded that exchanges are important to prepare students for their professional career. An electronic survey was sent to all landscape architecture students at SLU Alnarp.

This report describes the building of a computer model that makes it possible to simulate the thermal climate in a greenhouse. The computer model is built on the physical theory of heat exchange that occur in a greenhouse, such as radiation and convective heat exchange. The model also includes the heat storage that is active in a greenhouse.The computer model is used to simulate the thermal climate in a greenhouse under three periods, winter, spring and summer. It also investigates which effect a concrete wall has on the thermal climate in a greenhouse. The purpose of putting a concrete wall in the greenhouse model is to investigate the possibility to store heat during the day and then use this heat when the temperature drops during the night.The result from the simulations shows that a concrete wall levels the big difference in temperature that normally occurs under a day in a greenhouse.

This thesis aims to investigate the voting premium for companies differentiating voting rights between share classes on the Stockholm Stock Exchange. The voting premium represents the value of a vote attached to the share. The voting premium can be estimated from the price premium between two listed share classes with differentiated voting rights. Rydqvist's dissertation (1987) serves as a model for this study which investigates whether the theory of the so called "oceanic games", along with a proxy variable for cost of control, can predict the voting premium during 2010-2012. To the original model developed by Rydqvist, control variables for differences in liquidity between share classes are added to investigate for an increase in the explanatory power.

Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.

The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.

Title: [Frontline bureaucrats discretion in the transition to Establishment Reform]This essay aims to study discretion among frontline bureaucrats as an important factor in the integration of immigrants. In contrast to other studies of discretion this essays has its focus on a new establishment reform that has been recently legislated. The theoretical frame is based on the concept of frontline bureaucracy developed by M. Lipsky (2010). In the analysis of the discretion in this specific area I have been inspired by I.

Our digital society encompasses nowadays different channels, which includes social media where many users consider it as a platform where they can fetch news or exchange news and information. This leads to a large spread of news exchange in a very fast speed, which involves the global users within social media to be a part of this social interaction. This study is focused on how Twitter affects the usage of the user?s news consumption. By reaching out to our specific target audience, which includes Twitter users in Sweden, we made a web based survey with a content of relevant questions.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.