The aim of this study was to examine how social policy is created in a local context on the basis of the situation regarding the begging EU migrants in Kalmar, Sweden. The last few years the number of begging EU migrants has increased in Sweden. Most of them are Roma with a history of exclusion and discrimination. To reach our goal we interviewed three managers from the social Services representing the local authorities. We also did four interviews with people from three non-profit organizations in Kalmar.

We have been looking at three different types of agriculture in Södermanland, in the middle east of Sweden. We call the different types for Intensive, Extensive and Mix. The purpose is to get an economic defensible plan for how to run different farm sizes. We also have been looking at the working hours and how many hours the different types will give. We have a farm called Taxinge Gods as our pilot farm. Taxinge Gods grow 407 ha land and is located 60 km southwest from Stockholm.

Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

The visual representation of management (board of directors, chief executive officer and executive management) in annual reports is an area of scholarship that has not been explored much. In the present study a sample of 87 annual reports from business enterprises within a Swedish context, comprising about 300 photographs, was analyzed using an explorative method of analysis based on semiotics and grounded theory. The influence of the context on images raises a question discussed in the study: Should the photographs in the annual report be categorized as portraits, advertisements and others or should the annual report be regarded as a genre of its own? The photographs showed patterns of homogeneity regarding gender, dress, gestures, colours, pictorial compositions et cetera. The position of the (male) CEO is privileged, but he is also connected to the group through various means like dress and style, thereby further underscoring management as a male enterprise and demonstrating the importance of the suit and necktie in creating homosocial bonds.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

Volunteering involves performing tasks without receiving any compensation for it. Interest in this idealistic commitment to non-profit organizations is growing and the primary reasons for this is to help other people, pursue their interests and contribute to the organization.The purpose of the study is to examine what it is that motivates individuals to commit to non-profit organizations. This study will only examine aid organizations. In order to answer the question four different theories have been used and these are the most fundamental theories in this field. These theories are Maslow's hierarchy of needs, Hertzberg's two-factor theory, Self-Determination Theory and The Gift.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO?s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given.

The purpose of this project was to evaluate how energy efficiently some of JM?s residential buildings can become in standard production. What kind of measures are needed to achieve the level of energy demand that is included in BBR12 (Boverkets Byggregler)? What measures are needed for achieving a lower demand so that the buildings could be classified as passive houses? The investigation has included a single family house and two different types of apartment blocks.The simulation programs Enorm and VIP+ have been used to calculate the energy demand of the buildings. The results from the programs have been compared with the measured energy demand for the three buildings.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.