This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

The following study aims to investigate the environmental conditions of the harbor of Sk?rhamn, a small fishing community on the west coast of Sweden. The interest to do so rose as a newly built apartment residence failed to connect the sewage pipes of 18 apartments, causing the untreated sewage running into the sea. The parameters accounted for are the C/N ratio, total organic carbon (TOC) as well as total nitrogen present (TN) and ?13C in the top ten centimeters of a sediment core retrieved in the Sk?rhamn harbour.

SammanfattningTitel: Byggnation pågår ? uppbyggnaden av brand equity i en B2B-kontext genom märkeskännedom, märkesassociationer, upplevd kvalitet, märkeslojalitet och exklusiva rättigheter.Författare: Jesper Mårtensson och Alexander JägerfallÄmne: Kandidatuppsats i Marknadsföring, 15 hpNyckelord: B2B, brand equity, märkeskännedom, märkesassociationer, upplevd kvalitet, märkeslojalitet, varumärke, exklusiva rättigheterProblemformulering: Hur kan svenska företag verksamt på en B2B-marknad arbeta med byggstenarna märkeskännedom, märkesassociationer, upplevd kvalitet, märkeslojalitet och exklusiva rättigheter som tillsammans utgör brand equity?Syfte: Syftet med uppsatsen är att beskriva hur företag verksamma på en B2B-marknad kan arbeta med märkeskännedom, märkesassociationer, upplevd kvalitet, märkeslojalitet och exklusiva rättigheter samt vilka effekter det får, för att öka förståelsen för varumärkesbyggnad i B2B företag.Teori: Teorin utgörs av en beskrivning av ovanstående byggstenar, hur företag kan jobba med dem samt vilka positiva effekter varje byggsten kan innebära för företaget.Metod: Med en kvalitativ ansats har personliga intervjuer med fyra respondenter från fallföretagen Getinge, AJ-Produkter, Nordifa och Logent genomförts. Frågorna ställda till fallföretagen rör deras sätt att arbeta med ovanstående byggstenar samt vilka positiva effekter de upplever byggstenarna bidrar till.Slutsats: Studien visar att företag verksamma på en B2B marknad kan arbeta med byggstenarna på olika sätt. Slutsatsen är att det egentligen inte finns något rätt eller fel sätt att arbeta eftersom studien visar på genomgående positiva effekter av fallföretagens arbete. Ur studien framkommer också att säljkåren i ett B2B-företag fungerar likt ett universalverktyg i arbetet med att skapa märkeskännedom, märkesassociationer, upplevd kvalitet samt märkeslojalitet.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

The law of 2006 about Equal treatment, has been put in place to stop discrimination of students, example based on their gender. The law has an important function to increase the equality of opportunity between girls and boys in school. Therefore the teacher has an imported roll for raising the equality of opportunity between girls and boys in school. That?s why it?s imported to work gender awareness.

This essay reviews the situation for small actors in the Swedish clothing industry. In this essay we assume that loyalty is a requirement for survival on the competitive clothing market. Four small actors have been analyzed up on theories on loyalty, brand equity, relationship marketing, service marketing, quality, interactive marketing, distribution and value creating activities. The chosen actors are Fifth Avenue Shoe Repair, Boutique Sportif, Jenny Hellström and Ida Sjöstedt. The conclusion of the essay is that it is possible for small actors on the Swedish clothing market to build loyal relationships with their customers.

At Rottneros pulp mill mechanical pulp is bleached with hydrogen peroxide. The changes of bleaching chemicals that are used for different grades are taken from bleaching tables; however these tables are old and need to be updated. The purpose of this thesis was to be the basis of new documentation.In this thesis three pulps where studied with the aim to find the optimal bleaching chemical changes (total NaOH/VP-quote) for each pulp. The pulps were taken from the filter before the bleaching tower and the pulps were bleached in the lab. The most important pulp property in this study was the brightness and how that was influenced by the chemical dosages.

Bakgrund: Det finns ma?nga aktier att va?lja mellan pa? aktiemarknaden. Fo?r en person som aldrig tidigare har handlat med aktier kan det vara sva?rt att veta vilken investering som efter en tid kan generera ett ho?gre va?rde a?n det satsade kapitalet. Relativva?rdering a?r en investeringsstrategi som kan tilla?mpas fo?r att identifiera dessa aktier.Syfte: Syftet med studien a?r att underso?ka om va?rdemultiplarna P/E-talet, P/BV-talet och direktavkastning kan generera o?veravkastning genom investeringar i underva?rderade aktier i finansbranschen.

The aim of this report was to quantify the accumulation of carbon dioxide (CO2) and methane (CH4) in ice-covered lakes in winter (October-March) during three consecutive years, and to assess whether the concentrations of DIC and CH4, as well as the ratio DIC:CH4 differs between years and between lakes affected by clearcutting and untreated reference lakes. Water- and gas samples were collected from four boreal lakes (two affected by clearcutting and two untreated reference lakes) located in Västerbottens inland in spring. The lakes were found to accumulate on average 91, 55, and 84 mgCm-2d-1 during winters 2012-2013, 2013-2014, and 2014-2015, mostly originating from CO2. The concentrations of DIC (autumn and spring) were higher in the affected clear-cut lakes compared to reference lakes for all years, including the reference year (2012-2013) before clear-cutting. No such difference was found for CH4 or the ratio DIC:CH4.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Crowdfunding is a phenomenon that is subject to a great growth during the recent years, and the growth rate doesn't seem to stagnate. When new legislation named the JOBS Act in the U.S. becomes effective in late 2015, crowd equity will surely become a popular tool for financing businesses. Because crowdfunding great popularity is caused by the possibility to reach out to crowds through the internet, it is a global phenomenon, why it's relevant to examine current legislations in jurisdictions. This thesis covers an examination of Swedish laws of how they govern crowdfunding, and also suggestions on how the laws should be changed to more efficiently  correspond with the purposes of crowdfunding..

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

Private equity (PE) har kommit att utgöra en viktig aktör på den svenska kapitalmarknaden och allt fler företag drivs idag med ett PE-företag som ägare. Fallföretaget i vår studie blev för sex år sedan uppköpta av ett PE-företag och sedan uppköpet har det genomförts omfattande förändringar i ekonomistyrningen. Vi har i studien undersökt vilka förändringar som genomförts och med hjälp av Burns och Scapens (2000) institutionella ramverk analyserat hur och varför förändringarna har mottagits i organisationen på det sätt som de har. I den fallstudie vi har genomfört har vi intervjuat personer både i fallföretaget och hos PE-ägaren. Vi har i studien fått reda på att fallföretaget, utifrån direktiv från de nya ägarna, infört ett nytt rapporteringssystem och incitamentprogram efter uppköpet.

In this thesis we study the development of post-earnings announcement drift (PEAD) in the Swedish equity market from 2000 to 2009. By forming portfolios based on the stock price reaction to quarterly reporting we show that the characteristics of PEAD have changed. We demonstrate that negatively surprising companies show a positive drift during a holding period of six months sufficiently large to render the trading strategy unprofitable. This development holds from 2005 and onwards and these results contradict many a study which finds the same portfolio construction to be indeed profitable. We argue that this development is a trend that will not only affect our study but future studies as well..

Today?s feeding methods can determine the domestic pig?s abilities to fulfill basic behavioral needs, such as foraging, and the way in which pigs are feed is an important aspect. Feed does not only provide the energy and nutrients critical for survival, but feeding is also associated with a number of other factors contributing to well-being and reproduction. Today the feed for gestated sows is often composed by high energy and low dietary fiber grain products such as wheat. Three kg of this kind of feed can often be consumed by the sow within 20 minutes.