Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

The return of large predators to regions where they were previously extirpated has created a need for knowledge about their effect on prey species, not only their lethal but also their behavioural or risk effects. In this study the behavioural risk effects of brown bear (Ursus arctos) were tested on fallow deer (Dama dama), roe deer (Capreolus capreolus), red deer (Cervus elaphus), moose (Alces alces) and wild boar (Sus scrofa). This was done by using patches of fur to simulate the presence of the novel predator (brown bear), a novel nonpredator (reindeer (Rangifer tarandus) and no fur as control. These three treatments were then compared. The response variables measured were increased vigilance, decreased feeding time and change in patch use.

The horses have been in the care of humans for about 5000-7000 years. But even though the horses have been domesticated and artificial selected for such a long time their natural behaviours and instincts still remains. In the rich countries there are many people who have the opportunity to ride either on their own horses or at riding schools. Many of these people have not grown up on farms and have no experience of handling big animals. This can lead to implications of the horses? welfare.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

This study presents a survey of the capital budgeting methods used in investment decisions by selected Swedish firms. The study has a qualitative approach where the main goal is to increase the understanding of why firms use ?incorrect? capital budgeting methods like the payback method despite the well known fact that it is one of the most faulty methods, according to literature in business finance (Brealey. Myers). The study has specially researched the impact of company?s size, investments size, ownership structure, branch traditions and political risks influence on firms capital budgeting..

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK.

Maternal behaviour is crucial for the development of the rat pups? behaviour and stressresponses later in life. There are numerous studies evaluating the effects of the dams?behaviours on the pups, but not many addressing what can be made for wellbeing of the ratdams when breeding. Few studies have addressed the question of how the commonly usedrearing environment effects the dams? behaviour and in the long run how it effect the ratsreared to become our research models.

Bakgrund: Förtroendet är en av de viktigaste förutsättningarna för en framgångsrik och likvid aktiemarknad. Stora fluktuationer på aktiemarknaden riskerar minska investerares förtroende för marknaden och dess effektivitet. Anomalier är ett typexempel på oförklarade upp- och nedgångar på aktiemarknaden som studerats i samband med marknadseffektivitet. Vad som driver anomalier råder det inom forskningen delade meningar om. Klassisk ekonomisk teori har fått störst genomslag inom forskningsområdet, dock har ingen entydig förklaring till fenomenet kunnat ges.

Civilekonomuppsats i företagsekonomi, Ekonomihögskolan vid Linnéuniversitet, 2011Författare:Rasmus Wallgren & Pär Ericson Handledare: Christopher Von Koch Examinator: Sven-Olof Yrjö Collin Titel: En studie i rationalitet Bakgrund och problem: Den senaste finansiella krisen ledde till ökad granskning och kritik mot Efficient Market Hypothesis och tron på rationella förväntningar och effektiva marknader. Behavioral finance uppkom som ett försök att förklara varför de traditionella synsätten inte alltid tycks förklara marknadsaktörers beteende och ifrågasätter synsättet om att marknadens aktörer agerar rationellt. Vår studie bidrar med en jämförelse mellan privatpersoner och fondförvaltare i deras rationalitet. Detta är intressant eftersom många privatpersoner väljer att spara i fonder och ställer därmed sina besparingar till fondförvaltarnas förfogande. Syfte: Att undersöka huruvida det finns skillnader mellan privata aktiesparare och fondförvaltare i deras rationalitet vid beslutsfattande.

In light of the current debate on gender equality and behavioral finance, the study aims to describe whether gender differences in financial stock picking can be explained by the different multiples found within the Value Investing Theory. Furthermore, the study aims to determine which of the four portfolios, value, growth, male or female, that has had the strongest return. The results suggest that there is an association between female and value stocks as well as between male and growth stocks. Out of the four portfolios, the value and female portfolio were on average the best performers with abnormal returns..

The ability of a dog to perform some kind of practical work, for example hunting or herding, depends among other things on its behavioural characteristics. In animal breeding it is not always easy though to select for behavioural traits. It may, for example, be difficult to identify traits that are not only heritable but also of importance for the dogs' ability to perform the practical work of interest. Moreover, it is often difficult to accomplish accurate measurements of behavioural traits. When selecting dogs for breeding, it is usually preferable to evaluate them using an objective and standardized bahavioural test, rather than results from field trials.

Finansiella kriser tenderar att drabba ekonomin med ungefär tio års intervaller. Prisbubblor med tillhörande djupdykning på marknaden är således inget nytt fenomen. Denna störning i marknadsharmonin har funnits under flertalet sekler och historien har en benägenhet att upprepa sig. Bakgrunden till studien är således att öka förståelsen för bubbelfenomenet och att, om det är möjligt, förhindra att det händer igen. Syftet med studien är att påvisa faktorer som har haft signifikant betydelse för den så kallade IT-bubblans utveckling i Sverige och Finland under åren 1995-2000.

Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

Uppsatsen undersöker om det finns ett samband mellan företags aktieutdelningar och investeringsverksamhet. Urvalet för studien är de 30 största företagen noterade på Nasdaq OMX Stockholm för perioden 2000-2012. Företagen har valts med hänsyn till börsvärde i syfte att utröna eventuella skillnader för företagsstorlek samt branschtillhörighet. Studien finner negativa signifikanta samband mellan utdelningsandelen och investeringsverksamheten för studiens små företag samt för företag inom industrisektorn..