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.

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.

The corn plant came to Europe with Christopher Columbus in the 14th century and have ever since bin cropped here, but corn haven?t bin very common in Scandinavia until recently. The mainly use for this crop silage but even corn for grain is cropped in Europe. Corn for grain is a common part of feed in beef and chicken farming. In Sweden corn for grain is pretty rare but almost 1000 hectares are used for this crop, Lantmännen Sverige is the biggest buyer of corn at the moment.

Introduction and research question:  This study investigates the widely discussed notion ?Corporate Social Responsibility? and its practice in the tourism industry. In the contemporary society more companies are realizing the significance of Corporate Social Responsibility (CSR) and its potential as a means of differentiation.  The author?s interest in this particular phenomenon was awakened after reading about the business case of Scandic Hotels. This is a company that nowadays is referred to as ?Scandinavia?s leading hotel chain?.

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..

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 thesis investigates how Uppsala University student nations steward their cultural heritage. The survey targets how student nations manage their cultural heritage, what financial priority they give it, their attitude towards it, and their awareness of it.A qualitative study of semi-structured interviews with representatives from 11 out of 13 student nations in Uppsala was implemented. The theoretical framework is based on the theory of David Lowenthal on the importance of cultural heritage, Susan Pearce?s theory on collecting, and Pierre Bourdieu?s theory on cultural capital. To investigate the importance of cultural objects theories by Ivo Maroevi?, Annette Weiner, and Igor Kopytoff was applied.The survey shows that stewardship of cultural heritage at Uppsala student nations is poor and in need of reform.