The aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion regarding issuance of special dividends or redemptions. The abnormal returns were estimated for two samples with the market adjusted returns model, one including special dividend announcing firms and the other redemption announcing firms. The signalling hypothesis and the hypothesis of a tax induced clientele effect are the most important hypotheses for this study. The efficient market hypothesis is another theoretical base that may explain the market reactions to the studied announcements, especially the pre-announcement activities that may occur.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Human-animal interaction is suggested to be a main feature within livestock production. The quality of handling, for instance, appears to be greatly depending on the attitudes and behaviour of the stock people. Various studies have been conducted on relationships between human and animals, but few have looked upon differences in human-animal interaction and attitudes between countries. Two countries often discussed in livestock production are The Netherlands and Sweden. It would be of interest to compare these two countries to find out whether (assumed) differences are reflected in the attitudes between animal handlers.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

Volvo in Arvika produces wheel loaders, and the production is based on forecasts. When a machine is ordered, the customer can choose what type of equipment he or she wants, and these equipments are also made forecasts on. This is made by giving each equipment an estimated procentual usage that shows how many of the machines that will use this option. Today two people are working with the forecasts, planer A in Eskilstuna and planer B in Arvika. Planer A makes a forecast based on the historical outcome and planer B then makes adjustments of this based on how many options that are ordered.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

The aim of this master's thesis is to examine how shelving is organized among Swedish libraries that have switched from the Swedish classification system SAB to using the DDC, and what problems arise in this process. The method used is interviewing librarians at Swedish university and special libraries.The Swedish national library announced their swap to the DDC in 2008, and several libraries followed suit. The reported advantages with a switch were mainly that using an international classification system meant that Swedish libraries would no longer have to undertake a time consuming classification work, since most of the foreign literature already is Dewey classified. Disadvantages were that the DDC is not adapted to Swedish circumstances. Research on open shelving show that obtaining a browsable book collection requires a broad shelf classification.

Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012.Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning.Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab.Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde.

Syftet med denna studie är att skapa en ökad förståelse för hur Kinas aktiemarknad ser ut, genom att i huvudsak analysera landets största börs Shanghai Stock Exchange. En analys av marknaden har gjorts där vi studerat asymmetrisk information på Kinas aktiemarknad och studerat ifall det påverkar marknadseffektiviteten..

Syftet med denna studie är att skapa en ökad förståelse för hur Kinas aktiemarknad ser ut, genom att i huvudsak analysera landets största börs Shanghai Stock Exchange. En analys av marknaden har gjorts där vi studerat asymmetrisk information på Kinas aktiemarknad och studerat ifall det påverkar marknadseffektiviteten..

The forest property Fagerdal 2:10 was donated to the Swedish University of Agriculture in 1995 by Erik Rönnberg. The dominating species is Norwegian spruce (Picea Abies) and the average age is high due to selective cutting. The aim of this study has been to analyze how the forest on the property should be managed and demonstrate how a better estimated forest data affects the future management. The impact of the management on the carbon stock of the property was also examined. A forestry plan established in 2009 by Skogssällskapet was used as a basis for the analyses.

Pengarna rullar allt snabbare inom fotbollen och från Southampton säljs de båda tonåringarna Theo Walcott och Gareth Bale för £5 miljoner styck. Båda de händelserna följdes av ett kursfall för Southamptons aktie vilket skulle kunna tolkas som att marknaden inte tyckte det var goda nyheter. Detta leder oss till vår problemformulering:Hur påverkas börsnoterade fotbollsklubbars aktiekurser vid spelarövergångar?Syftet med uppsatsen är att undersöka om det finns en avvikande avkastning i samband med en spelarövergång. Vi undersöker även om det är någon skillnad mellan spelarköp och spelarförsäljningar.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.