Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

The aim of this study was to examine how women in a voluntary organization, KRIS (C.R.I.S. Criminals' Return Into Society) express their experience of help and support from voluntary and professional organized social work. This was an empirically based study with, qualitative approach. The methods of data collection were unstructured interviews and participant observation.The central question was which importance KRIS possible may have in the process of the women's return into society from involvement in crime and drug abuse. What can KRIS offer that the professional organization can't?The findings were that mutuality, mutual aid or mutual help based on shared experiences is hard to replace with support from professional organized social work.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Title: Migration and Labor Market Integration ? the German Reunification Since the German reunification former East Germany has been struggling with rising unemployment numbers and extensive emigration. The East German Länder are still well behind the West German and even though Germany unquestionably is united politically the old border divides the economy ? and the labor market ? in two. This thesis aims to describe the reunification process of the East German and the West German labor markets, and in particular the role of migration in this process.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations. At times when the electricity supply system is highly loaded, electricity is more expensive.

In this undergraduate thesis you will venture on a journey through the land of democratic values and urban planning. My research question is stated as: whether or not urban planning can show effects on democratic values and whether or not the municipalities in Sweden takes these possible effects into account when planning their city centres. You will in my theory part of this thesis be able to read about different views on urban planning and on democracy. Famous authors like Robert D. Putnam and Richard Florida will be examined as well as other theorists on democracy and urban planning.

Background: The increasing competition on the market demand both companies and supply chains to find optimal solutions. The edeavour to reduce inventory levels is a part of this. Earlier, inventory was seen upon as valuable assets, but today they tend to be more and more negative in the eyes of the companies. Inventory demands capital, handling, and space. Therefore inventory creates unnecessary costs.

Background: The importance of creativity and innovation is frequently stressed in modern literature on management. The significance of innovation gives entrepreneurs the reason to prior to the commencement of a relationship with a venture capitalist, obtain necessary insights regarding the influences such a relationship may have, in terms of innovation. Purpose: The purpose of this thesis is to scrutinise the influence of venture capital firms on their portfolio companies regarding their ability to be innovative. Delimitations: The intent is to study the impact of a venture capitalist from the viewpoint of its portfolio companies. In other words, what the portfolio companies have perceived as changes is our main area of concern, rather than what the venture capitalist has perceived as change.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

Our understanding is that responsibility is shifting from the community towards the individual within the field of social work. This resulted in our essay, which aims to study how the representatives within social service assistance and churches in Helsingborg work with personal power. Our aim is also to illustrate how these representatives view the boundaries of responsibility between the individual and the community. Our questions are: How do the representatives work with personal power from a micro and macro perspective? How do the representatives look upon their position as representatives? What do the representatives consider as responsibility of the individual respective the community? And; Are there preventing factors from individual responsibility? We obtained our empirical material from a qualitative method consisting of interviews.

This C-essay is a qualitative study designed to create a basis for understanding how managers involved in school affairs perceive the impact of merit points on students? chances to continue on to higher education and how this will affect individuals' life chances.The study is based on three interviews with managers involved in school affairs. In this paper grades, merit points and socioeconomic class differences are discussed.The aim of this paper is to answer the following questions:? What impact does merit points in language studies and the way different languages are valued, in the system, have for the individual and for society?? Who are the winners in the new grading system and who are the losers; how are different socioeconomic groups affected?The material was interpreted with the help of a report written by Ingrid Nordqvist and Monica Langerth Zetterman called "Secondary School competition field-a regional perspective", a paper written by Helen Raven who did a study on grades, national tests and social reproduction and the Frenchman Pierre Bourdieu's theories.The results show that class differences will increase and that it will be difficult to rise in the social hierarchy in the future..

CEEQUAL är ett brittiskt hållbarhetsklassningssystem utvecklat för anläggningsbranschen. CEEQUAL bedömer och ger utmärkelser till infrastruktur- och anläggningsprojekt som hanterat miljö- och hållbarhetsfrågor över lagstadgade krav.Denna rapport undersöker och jämför arbetsgången enligt CEEQUALs manual och arbetsgången enligt Trafikverkets planeringsprocess. Vidare redovisas resultaten från en workshop samt intervjuer med anställda på NCC, Ramböll, Skanska, Trafikverket och WSP.Huvudsyftet med studien är att utvärdera CEEQUALs lämplighet som verktyg för Trafikverkets miljö- och hållbarhetsarbete.Resultatet från intervjuer, workshop och litteraturstudier har analyserats och rationaliserats ur Trafikverkets perspektiv.Slutsatser som dras i rapporten är bland annat:CEEQUAL behöver hårdare krav samt en anpassning till den svenska marknaden för att bli ett effektivt verktyg att använda i Sverige.Trafikverket rekommenderas avvakta vidare CEEQUALmärkning till dess ovannämnda anpassning genomförts.Trafikverket rekommenderas vidare att försöka satsa på Whole Team Award vid ombyggnationen av Trafikplats Roslags-Näsby. Detta för att sedan göra en utförlig jämförelse med Trafikplats Viggbyholm, en trafikplats längs samma vägsträcka som även den genomgår en ombyggnation, dock utan CEEQUALmärkning.Den i skrivande stund rimligaste förhållningen till CEEQUAL för Trafikverket är att arbeta med de delar CEEQUAL tar upp som Sverige får som sämst betyg i och försöka integrera dessa i Trafikverkets egna miljö- och hållbarhetsarbete..

Småföretagen har en betydande roll för ett lands ekonomi och Venture Capital fonderna spelar en viktig roll vid finansieringen av dessa företag då de har svårt att erhålla finansiering på vanligt vis. För att VC-fonderna i sin tur skall kunna bedriva sin verksamhet krävs det att de i sin tur erhåller finansiering från en investerare, som därför kommer att spela en viktig roll i denna process. Studien är baserad på en hermeneutisk kunskapssyn och vi valde att genom en kvalitativ metod utföra fem stycken intervjuer med investerare inom pensionsfonder och försäkringsbolag, som visat sig vara de största investerarna i VC-fonder. Vi ville få en förståelse och kartlägga processen i och med att en investerare väljer att investera i en VC-fond och även visa på de olika problemen som investeraren möter på vägen.Detta har vi genomfört genom huvudsakligen en deduktiv ansats, då vi i vår teori tagit upp mycket av de problem som kan uppstå vid en investering, för att sedan genom intervjuer undersöka om dessa problem även uppstår för investerare till VC-fonder. Vi menar att vi även bidrar med ny forskning inom området och i och med detta anser vi att vi har inslag av ett induktivt angreppssätt.Första steget består i att investeraren bedriver en ?screening process? vilket innebär att investeraren gör en aktiv utvärdering av VC-fonderna och dess bakomliggande team.

The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more efficient locations, the total transportation time will be reduced by 55 %.