Organisation/Organisation Författare/AuthorsVäxjö Universitet Marcus GunnarssonEkonomihögskolan Olof PalmquistVäxjö UniversitySchool of Management and EconomicsDokumenttyp/Type of document Handledare/TutorExamensarbete/ Diplomawork Stig Malm Examinator/ExaminerRolf G LarssonTitel och undertitel/Title and subtitleMätning och utvärdering av intellektuellt kapital inom aktiemarknaden/ Measurement and evaluation of intellectual capital within the stock marketSammanfattningBakgrund: I dagens hårda konkurrens i samhället går trenden mot en informations- och kunskapsbaserad ekonomi där kunskapsföretagen blir fler och fler. Den största tillgången i företagen är de anställda och deras kompetens. Denna kompetens kan omvandlas till en värdefull tillgång och benämns som intellektuellt kapital. Trots att det finns ökad förståelse för att det intellektuella kapitalet skapar mervärde för företaget finns det hinder med att redovisa detta då det inte får tas upp i balansräkningen.Syfte: Uppsatsens syfte är att analysera huruvida intellektuellt kapital är något som fondförvaltare utvärderar när de gör en investeringsbedömning.Avgränsningar: Begränsningarna är att vi undersöker hur intellektuellt kapital kan vara till fördel för endast fondförvaltare; vi analyserar olika fondförvaltare i deras arbete endast med en investeringsbedömning. En sista avgränsning är att vi valt att inte tillfråga de fondförvaltare som inte utvärderar intellektuellt kapital aktivt i sina investeringsbedömningar.Metod: Vi har utgått från en kvantitativ metod och har genomfört en enkätundersökning för insamling av material.

This Bachelor Thesis is entitled ?Swedish parental leave and gender equality. Effects on women?s conditions on the labour market?. Through our empirical results in conjunction with economical and sociological theories, this Bachelor Thesis attempts to answer the questions: 1) Why are the claims for Swedish parental leave unevenly distributed between men and women? 2) Does the uneven distribution result in discrimination of women on the labour market? 3) How do different designs of parental leave scheme influence women?s conditions on the labour market and which possibilities are there to change these conditions through changes in the design? We make use of case studies from Denmark, Iceland and Great Britain, which work as basis for policy implications for the Swedish parental leave scheme.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Thesis Purpose: The purpose of our thesis is to explore different plausible scenarios concerning the future of the Swedish produce industry with regards to branding. Methodology: In order for us to answer the research question and fulfill its purpose, we have utilized a qualitative approach combined with of both an inductive and deductive theoretical approach. Our study is both explorative and speculative. Theoretical Perspective: The theoretical framework of our research is based upon Porters Five Forces and Competitive Advantage combined with Kapferers Brand Identity Prism and his ideas on Brand Innovation. Additionally, we have utilized the Game Theory.

In electricity markets evolving towards liberalisation and internationalisation, green certificates are seen as an important tool to promote production of renewable energy. In a green certificate market producers sell certificates received per unit of electricity generated from renewable energy. Trade in renewability is thereby decoupled from the the physical electricity trade. Tradable green certificates in combination with renewables obligation are implemented or planned in several EU member states. Integration at EU leveland the creation of a common certificate market seem like a possible next step.

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

The purpose with this essay was to analyse the view of parental leave in the public and private labour market. How does the economical compensation affect the parent's use of parental leave, with focus on the fathers "earmarked" months? Were there any differences in private companies and public organisations? We chose to look at past research and theories about father/men's usage of "60 day parental leave" from a point of gender and equality perspective. In regard to our questions we preformed qualitative, semi structural interviews. We picked people at random to interview at both private companies and public organisations that had or had not extra economical compensations except what the social insurance office paid during parental leave.

The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Child poverty in Sweden as a social phenomenon has been highlighted in various debates and in poverty research during the recent years. Children's economic vulnerability has gotten more place in research. An interest to highlight child poverty awakened and this study highlights child poverty through a resource perspective among children in preschools. This study aims to examine how preschool teachers perceive the child's assets to various resources as well as how preschool teachers perceive the impact of the preschool where they work on children's access to these resources. The study is qualitative and has used interviews as a tool.

The EU market is being deregulated, which sees Swedish farmers that have traditionally been governed by different support systems being forced to adapt to a free market system and having to deal with the concept of supply and demand. The farming sector has during the past several years experienced harder conditions and the deregulation of the market has directly affected farmers. The need for entrepreneurs and that way of thinking has been identified (McElwee, 2006). Swedish farmers are neither familiar with a free market or being required to think in an entrepreneurial manner, does this therefore implicate that Swedish farmers are not entrepreneurs?LRF is a national farmers? organization in Sweden and functions as a support for Swedish farmers.

Out of totally 1862 hectares of the Swedish fruitacerage, only 142 hectares are cultivated according to the EU-standards for organic farming. Only 73 hectares are connected to the Swedish control organisation KRAV. Therefore only fruit from this acreage can be sold as organic. The aim of the study was to further investigate the organic fruit production regarding cultivation, market and firm strategy. Through interviews with 36 fruitproducers the situation for organic fruit and the companies were examined.

Investment in hedge funds is a relatively new phenomenon for investors compared with other forms of savings. In recent years, the interest has increased among investors in investing their money in hedge funds, given the protection against declines in the market they are aiming for. Their main purpose is to generate a high return at a low risk regardless of market trends. This they can achieve by having fewer restrictions that offer more flexible investment strategies and freer investment opportunities.The purpose of this paper is to identify how the selected hedge fund strategies have performed during the recent economic downturn. We also want to clarify the claim that hedge funds exhibit a positive absolute return regardless of what the market is performing.In order to answer the purpose of the essay and its problems, we have used a quantitative method with a deductive approach in the processing of data.

This study aims to investigate how federations manage to balance the economies of scale through collaboration and autonomy. This is done through a case study on Länsförsäkringar. The lack of modern research on federations makes the federative structure an interesting field of study. Previous research has shown a general perception that an increased pressure on efficiency and economies of scale creates a stronger common unit that eventually creates an imbalance in the federation. It is therefore interesting to look at the balance, which exists between the member units and the common unit of a federation.

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.