Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Företag kan behöva förändra sitt sätt att arbeta av flera olika skäl. Marknaden ställer krav på billigare lösningar med bibehållen kvalitet. Myndigheter ställer krav på större miljö­hänsyn. Syftet med den här uppsatsen är att granska tre olika företags förändringsarbete i samband med att RoHS-direktivet föreskrev att bly inte skall användas vid lödning. Ett företag har helt ställt om sin produktion, ett företag kör blandad produktion och ett av företagen endast en liten produktion med blyfritt eftersom dess kunder omfattas av de undantag som finns i direktivet.

Mergers between companies has become more and more common in Sweden and in the rest of the world with the motive to increase the competitive strength in the current markets and has an important role within organisational development of companies. When organisations merger there is not only buildings and objects that are put together but also their individual organisational structures, people, values and cultures. This can be a difficult process and can affect many people in how they think conscious as well as unconscious, feel and react.The purpose of this thesis is to gain a deeper understanding of how employees are affected following a merger when changes in the organisational culture come up, and how these changes are expressed.This thesis is delimited to investigate only one company, Skruf Snus AB and only focus on their business and employees in the region of Stockholm. The thesis contains a qualitative investigation with semi structured interviews that has been carried out with eight employees at Skruf Snus AB. The thesis is partly based on a model of Schein which describes the different levels in organisational culture and partly on some theories about reactions to change in relation to the integration between the employees following a merger.The results of the investigation indicate that with a merger the whole organisational culture is affected and therefore also the employees.

 This essay aim to clear the regulations that adjusts the use of non-compete clauses in contracts of employement. The historical developement shows tendencies that more employees have contracts that includes non-compete clauses. This developement does not always correspond with what is allowed concerning these clauses. Non-compete clauses is adjusted by the regulations in the collective agreement known as the agreement of 1969. The agreement has also been accepted outside its regular field of application.

This paper investigates the level of consciousness regarding to the diversity work in the municipalities of Malmö, Lund and Landskrona. The study focuses on persons in a middle management position connected to various spheres of activities in each municipality. A survey concerning each municipality's diversity plan, diversity work, recruiting process, education and knowledge was used to investigate the participants' consciousness. The survey poses similar questions regarding equality between the sexes to compare the results from each field. The paper presents an overview of the development of Sweden's labour market and society, and gives an account for the differences between immigrants and natives positions in the labour market.

The aim of this Bachelor´s thesis is to describe the phenomenon ofmarketing. Four public libraries in the County of Kalmar have beenstudied in the aim to obtain information on their current marketingin the autumn of 2004, as well as their view of marketing and itssignification in connection to a vision that the Regional Library inKalmar has established. The vision is that the County of Kalmar isgoing to be the best Region of Libraries in Sweden in the year of2010. Target markets for the vision is the general public, studentsand entrepreneurs. The study has done a landing at an early stage ofthe vision, the starting point of which was in the year of 2001.

Objective: The papers objective is to create a deeper understanding for whether or not cultural and psychic distance affects corporate establishments in the EU.Method: The results have been gathered through intense data collection through interviews with ScaniaAB and Business Sweden. There has also been extensive research of 36 different companies and their first establishments in different countries. We have then analyzed the results through cultural and psychic distance and through Uppsala University's internationalization process model.Conclusion: The conclusions of this paper are:Corporate establishment often occurs in neighboring countries because of the similarity to the domestic markets which contribute with a greater security.Since the introduction of the EU single market, corporate establishments have become easier within the single market.The cultural and psychic distance does exist within the EU, however the internal market decreases these distances and the impact on corporate establishments.The market commitment is essential to the corporates survival within the new market.Cultural and psychic distance affects small firms more often since their lack of network and experience.Cultural and psychic distances are two different but related phenomena..

The aim of this essay is to try to gain understanding and to get a more profound knowledge of suicide. The questions at issue were 1) What empirical factors are mentioned in the research as possible to explain suicide. 2) Which theoretical perspectives are discussed in research concerning suicide. To answer our questions at issue we carried out a selective research overview with a qualitative perspective. The primary documents that has been the foundation of this essay is constituted by nine of the leading researchers publications in the area of suicidology.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

Ella Mathematics is a web portal that will completely replace the printed math text book in the Swedish elementary school. When the math education is moved in to the digital world the flexibility and adaptability will increase.In 2011 the Swedish government revised the Swedish school system, which contained a whole new curriculum for the elementary school math education. This has been the foundation for the development of Ella Mathematics and the design of the three different users; student, teacher and parent. The development has been done with Dynamic Product Development methods from the project start in September 2011 until the final exam in May 2012.Ella Mathematics has been developed with the pupil?s math knowledge in focus.

Mergers between companies has become more and more common in Sweden and in the rest of the world with the motive to increase the competitive strength in the current markets and has an important role within organisational development of companies. When organisations merger there is not only buildings and objects that are put together but also their individual organisational structures, people, values and cultures. This can be a difficult process and can affect many people in how they think conscious as well as unconscious, feel and react.The purpose of this thesis is to gain a deeper understanding of how employees are affected following a merger when changes in the organisational culture come up, and how these changes are expressed.This thesis is delimited to investigate only one company, Skruf Snus AB and only focus on their business and employees in the region of Stockholm. The thesis contains a qualitative investigation with semi structured interviews that has been carried out with eight employees at Skruf Snus AB. The thesis is partly based on a model of Schein which describes the different levels in organisational culture and partly on some theories about reactions to change in relation to the integration between the employees following a merger.The results of the investigation indicate that with a merger the whole organisational culture is affected and therefore also the employees.

In this thesis I have criticized traditional nationalism theories formulated by Eric Hobsbawm, Ernest Gellner, Benedict Anderson and Anthony D. Smith. The critique has been based on my belief that nationalism theories do not explain nations whose foundation is built on forward-looking, dynamic aspects such as economy, human and civil rights, and democracy. Traditional nationalism theories have been focused on historicizing perspectives whereas I want to draw attention to non-historicizing perspectives within the field of research. So far nationalism theories has had a shared past or a shared ethnicity as its focal point.