På börssidorna i affärstidningarna, Dagens Industri och Finanstidningen, presenteras både det teoretiska priset och marknadspriset för aktieoptioner. Mellan dessa båda priser förekommer det nästan alltid en skillnad. Denna skillnad förklaras med att priserna är baserade på olika volatiliteter. Det är den historiska volatiliteten som används vid beräkning av det teoretiska priset medan det är den förväntade framtida volatiliteten som bestämmer marknadspriset. Syfte: Undersöka förhållandet mellan implicit, faktisk och olika historiska volatiliteter på den svenska optionsmarknaden under år 2000 samt närmare granska rationaliteten i marknadens uppskattning av den faktiska volatiliteten..

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

Over the last few years, many non-governmental organizations (NGOs) in the aid sector have grown and become important economic, social and political actors in Sweden. However this sector has also been hard criticized in terms of aid effectiveness. Church of Sweden (CoS), a well established organization in this sector, has faced new challenges in form of demands from their environment regarding reporting aid work. These demands have pushed the International Department of Church of Sweden into a process for adapting the structure in order to meet the new effectiveness requirements. Using both, Contingency Theory and Resource Dependence Theory as theoretical framework and a single case study as research strategy, this master thesis goes in deep into the description of the change of the structure of the International Department. This work shows how the different parts of the organization functions and what impact will these changes in the structure mean for the future of the organization. The analysis of the empirical evidence related to the theoretical framework shows that the organization responds to external demands through a more centralized structure than before.

Abstract Title: From Theory to Practice - A case study of Balanced Scorecard at the disability management in the municipality of Karlskrona Authors: Erica Isacsson and Marthina JohannessonSupervisor: Elin K. FunckExaminer: Lars-Göran AidemarkContact person at the disability management in the municipality of Karlskrona: Claes Wiridén, DirectorSchool: School of Business and Economics, Linnaeus University, VäxjöCourse: 4Fe03E, Thesis, 30 ECTS credits.Date: 2011-05-27Purpose: The purpose of this study is to describe and explain how the Disability Management thinks that their Balanced Scorecard will be used, namely what is the planned use. We will also describe and explain how the balanced scorecard is actually used.Methodology: We have conducted an abductive, qualitative case study. The empirical material is collected through interviews, observations internal as well as external written material. The theoretical framework is based on the published texts in books, scholarly articles and dissertations.

This essay investigates the work situation for teacher educators at a university with focus on the subject areas education, research and administration. The research questions contain the work situation the teacher educators have, how they apprehend it, and how they find their position within the work organisation. Six interviews have been executed at the teacher education at a university. Some of the results from the investigation indicate that the teacher educators find education to be very a very demanding work and that the split of work during the academic year is uneven. The work with administration before and after the education, for example work with syllabuses and descriptions for courses, are activities demanding much time.

Background: Thanks to the globalization and the EU the international trade is growing faster than ever and companies are able to change ownership across the borders of the nations. Today one can talk about global marketplace with a deeper integration of the economies of the world. The rapidly growing list of mergers of Swedish companies since the last 10 years indicates that the global companies of today is using mergers as a strategic tool for continue their growth. However the number of unsuccessful mergers is big. The need of understanding and knowledge about different cultures is growing in the global business climate of today, since the collaborations across de national borders are increasing.Problem formulation: Which international strategies are fortunate in international mergers with Swedish companies?Purpose: The purpose is to analyze the integration of the three mergers; Vin&Sprit ? Pernod Ricard, Astra - Zeneca and Telia ? Sonera.Method: This study is a case study with a qualitative approach.

Det finns idag få och i framtiden kanske ännu färre uppgifter som är av sådan karaktär att endast en person bäst löser dem. Det krävs som regel något slags samarbete, ofta i form av arbete i grupp eller arbetslag. I denna rapport har jag undersökt hur teamarbete uppfattas på arbetsplatsen, samt vilka förväntningar medarbetarna har över teamet och om dessa har uppfyllts. För att ta reda på min frågeställning har använt mig av en kvalitativ metod eftersom jag vill undersöka individers personliga förväntningar och uppfattningar om begreppet team. En fallstudie på tre olika företag har genomförts i form av intervjuer med produktionschef och teammedarbetare på respektive företag. Intervjuerna är semistrukturerade med öppna frågor. Genom min undersökning kom jag fram till att begreppet team uppfattas som något positivt av alla de personer jag intervjuade.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

AbstractThe purpose of this study is to examine the process of resocialization for individuals who previously lived as criminals from an individual perspective. The research questions for the essay are: How do individuals in the study describe their process of resocialization? In which way does a support organization affect the process of resocialization for the individual? In which ways do the reactions from society affect the process of resocialization for the individual?To answer these research questions a qualitative method was chosen where six narrative interviews was conducted with men who previously lived as criminals but have been resocialized into society. These men are roughly between the ages of 30-60 years and are all members of a support organization for ex criminals.The results show that the process is divided in four stages and that the support organization has facilitated the process of resocialization of the respondents. Reactions from society both facilitates change using the help of different agencies can contribute, while negative reactions from other individuals makes change difficult.

Syfte: Mitt syfte med min uppsats är att titta på varuproducerande småföretag, hur de hanterar sin information och ifall de använder de integrerade affärssystem som finns tillgängliga på marknaden. Jag vill bredda kunskapen om hur svenska varuproducerande småföretag arbetar idag och ur de tillgodoser sitt informationsbehov. Metod: Jag har gjort en kvalitativ djupintervju som jag sedan har följt upp med breddande telefonintervjuer. Empirin har jag sedan tolkat mot den tidigare forskning som finns inom området. Resultat: Småföretag är väldigt olika och jobbar på många olika sätt min undersökning kunde inte komma fram till några generella resultat utan jag anser att ämnet behöver utforskas mer. Dock tror jag att affärssystemen kommer att sprida sig även hos småföretagen, men det kommer att ta tid..

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

Titel: Beslutsprocesser under företagsetableringen - En studie av tre tjänsteföretag. Författare: Susanne Augustsson och Nicklas Petersson Handledare: Henrick Gyllberg och Björn Ljunggren Institution: Managementhögskolan, Blekinge Tekniska Högskola. Kurs: Kandidatarbete i Företagsekonomi, 15 poäng. Syfte: Syftet med studien är att studera beslutsprocesser under företagsetableringen i tjänsteföretag. Metod: Vi har använt oss av en kvalitativ ansats för att nå vårt syfte, där vi har samlat in primärdata genom intervjuer med grundarna för varje företag.

Purpose: Corporate communication strategies have a central role in disseminating and creating meaning to the organizations? visions, strategies and goals. But many employees do not know the organization?s overall strategies and goals, nor how well the organization achieves these. The aim of this study was to investigate and describe perceptions about internal communication, primarily focusing on communication about strategies and goals.

In the democratic process, of discussion and decision making, there is a need of reliable and authentic information. Archives are authentic and reliable information and also provides long term accessibility. But the public archives potential isn´t utilized enough at a societal level. The public archives are organized in a decentralised manner, and there are no common accesspoint at a national level. In the thesis this issue of accessibility and use at a societal level, is discussed in terms of collective memory.

Since the 1st of May 2004 Cyprus is part of the European Union. The Republic of Cyprus as a whole is part of the Union, but all of the advantages of the Union membership cannot be enjoyed in all parts of the country. Since December 1963 the Cypriot administration has been separated into two, a Greek Cypriot and a Turkish Cypriot, and since 1974 the country is also territorially divided. The Greek Cypriot political administration is considered to be the legitimate representative of the Republic of Cyprus, the Turkish Cypriot administration is only recognised by Turkey. Since the disruption of the country in 1963 the UN has been trying to get the Cypriot parties to agree upon a peace solution in order to reunite the country.