As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Intellektuellt kapital anses av ma?nga vara en av de sto?rsta drivande faktorerna till fo?retags framga?ng och i litteraturen va?rderas den ofta som skillnaden mellan ett fo?retags marknadsva?rde och dess bokfo?rda va?rde. Market-to-book ratio a?r det relativa ma?ttet som beskriver denna skillnad och go?r det mo?jligt att ja?mfo?ra detta va?rde med andra fo?retag. Ma?let med denna uppsats a?r att underso?ka hur fo?retag redogo?r fo?r sitt intellektuella kapital och utreda hur detta reflekteras i fo?retags market-to-book ratio.

This Master Thesis within Marketing and Strategy investigates the values customers perceive within the Real Estate market in the inner City of Stockholm. The dependent variable is customer satisfaction, and it could be explained by 1) the feeling of light and uniqueness of the apartment, 2) that the apartment is of a satisfying size, 3) the address of the apartment, 4) and the economics, the common areas of the building, and the bidding process. The feeling of light and uniqueness, combined with the number of square meters, and the monthly fee of the apartment, are also identified as the price driven functions of this market. A quantitative method is used to investigate the market, where 107 apartment buyers completed a survey..

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

China is one of the fastest growing markets of today and attracts billions of dollars in foreign direct investments. Swedish companies have not been late to follow and operate on the Chinese market driven by opportunities in sales, production, and sourcing. However, there has been limited research made on how and why Swedish companies extend their sourcing efforts in China. By combining research within the internationalization of export activities, concepts from global sourcing, and gathered empirical data from leading Swedish companies operating in China, the thesis develops a framework for analyzing the internationalization process of sourcing in China..

This essay aims to explain the fluctuations in the Swedish transition rate to higher education between 1923 and 2002. With theories of human capital, and screening, as points of departure, seven variables are selected and their correlation with the transition rate investigated by use of graphs and tables. The variables are unemployment, youth unemployment, the supply of academics, cohort size, number of high school graduates from programs preparing for ensuing studies, relative wage trends for worker categories with differing levels of education, and structural phase. Results show that no single variable nor the theories of human capital or screening can explain the fluctuations in transition rate in full. Instead I propose a theoretic model which amalgamates the above and places risk aversion as the driving force behind the individual?s educational decision.

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

Strategic development is something that concerns all companies, regardless of which industry they?re in. There is extensive research on this topic but one can question if the same theory also applies to E-businesses. Using case studies, this paper looks at strategic development in E-businesses and tries to answer whether strategic development in internet based companies is unique or if existing theory can still be applied. The predominant approach is to look into if E-businesses, due to a turbulent environment, rely less on market research and focus more on internal resources than would be expected by companies in more stable environments.

The Swedish do-it-yourself (DIY) market has expanded in recent years and is today a SEK90 billion market. Competition is fierce, however, and the DIY retail chains compete over market share with extensive marketing campaigns. Advances in computer technology have made it possible to acquire and compile huge quantities of point of sale data. However, due to a lack of economic theories and statistical methods, this data cannot be effectively utilized and the effects of the campaigns are not measured in any detail. In this study a new method was used to examine the effects of marketing campaigns in the DIY consumer market.

This thesis has two aims: The main purpose is to describe and illustrate how a large Ltd. company can use voluntary redundancy as a tool for restructuring. The additional purpose is to challenge the concept of voluntary redundancy trough outlining alternative ways of reaching the intended achievements of the voluntary redundancy programme. The theoretical framework that has been used primarily contains knowledge assets theories. The chosen theories are intellectual capital and knowledge management theory to approach and analyse the empirical findings.

Talented people are recognised as being the most important corporate resource over the next twenty years and a competitive compensation system is an important tool in attracting and retaining talent. Traditional pay systems are recognised as being neither cost effective nor motivating people to do more. Often these systems do not contribute to strategic objectives. This study outlines what constitutes an intelligent remuneration system that will enhance the mind value added by knowledge workers, reward knowledge creation, and contribute to organisational strategies..

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.