The purpose of this essay is to analyze theories about positioning that will create an image of the positioning process, which we later on shall benchmark with other companies way to position their brand. By this, we want to obtain a well-documented work on how Luma Metall AB should work with the positioning on its brand in the future. This essay is based on a qualitative method that is characterized by an abductive approach. The empirical materials we have gathered through interviews with 5 selected persons that are well experienced on the subject have given us important information. We have come to a conclusion how a small company in a B2B market can position itself.

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.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty.

The purpose of this thesis is to study how preschool teachers can reach the goal of the swedish educational plan to prevent traditional gender roles for children ages 3-6 through drama in education.This is answered by four hypothesis based on Judith Butler's queer theory, George Herbert Mead's social psychological theory and Gavin Bolton and Dotothy Heathcotes drama pedagogical theories. The hypotheses are tested against four teachers' examples of their work.The hypotheses areHypothesis 1: By using the expert's mantle and active observation in teacher-in-role indrama educational exercises, we can see how the children internalize the heterosexualmatrix and the outline of the internalized other.Hypothesis 2: By using the "mistakes" that occur when children repeat performativeacts that do not fit with the heterosexual matrix, these other possible behaviors can bestrengthenedHypothesis 3: Through drama exercises that are not normative teachers can widen theheterosexual matrixHypothesis 4: Through drama pedagogical methods like teacher-in-role teachers canprovide possibilities of other performative acts and the creation of a more tolerantinternalized other.The analysis show that the respondents work within all these hypotheses in different ways and thathypotheses 2 is the one with the weakest support in the interwievs. The examples are also weakregarding the use of Boltons drama pedagogical methods, but that there are a number of othermethods in use.Some of the conclusions are that more theoretical knowledge in the preschool drama pedagogics tocounteract traditional gender roles and patterns, as well as the drama of educational theory need tobe linked to queer and social psychology research. There is also no monitoring of the long term effects of the work..

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty. Methodology: The research method that was chosen is a detective argumentation that starts from theories and explain different parameters regarding the subject I am concentration on. It is a case study where the companies branding strategy towards pharmacies in Sweden is analyzed bys a mix of semi-structured interviews, documentation analysis and a quantitative research . Theoretical framework: The theoretical model that has been prepared gives me the possibility to analyze different parameters regarding branding that are important when building a brand in an new market.

Inledning: Inom finansmarknaden där en handelsplats för värdepapper finns är IPO ett omtalat ämne. Fascinationen ligger vid introduktionen av ett företag på börsen som tidigare varit privatägd och dess avkastning på aktien. Vidare är prissättningen på aktierna och timingen för en notering intressanta aspekter som har studerats sedan många år tillbaka. I denna uppsats ska det undersökas hur aktiepriserna för de noterade bolag har utvecklats vid olika ekonomiska tillväxter.Syfte: Syftet är att undersöka om det ekonomiska läget påverkar aktiekursernas utfall vid en notering samt hur dessa utvecklas på noteringsdagen och 30 dagar efter noteringen.Metod: Genom beräkningar av introduktionspriserna i jämförelse med stängningskurserna på noteringsdagen och 30 dagar efter noteringen får man fram aktiekursernas utveckling.Teoretisk referensram: Den effektiva marknadshypotesen och signalteorinResultat: Undersökningens resultat visade på att skillnaden i aktiernas avkastning mellan företag som noterat sig under en hög respektive låg ekonomisk tillväxt var mycket liten. Företagen som hade noterat sig under en hög ekonomisk tillväxt hade endast 0,1 % högre avkastning än de företag som noterade sig under en låg ekonomisk tillväxt.

The aim of this report was to investigate the hypothesis that Norway spruce (Picea abies L. Karst), planted on poor ?Scots pine? stands will not have sustained growth during the whole rotation, due to water deficit in the closed stands. In order to investigate this hypothesis, data from 10 Norway spruce stands in southern-eastern Sweden were collected. In 10 plots in each stand, diameter and breast heights were measured on every tree.

We waned to present a possible solution or new template for business plan called Market value plan..

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

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.

Today´s roofing of dwelling houses is a very time consuming procedure, which includes a lot of different steps on the construction site. Not only does it cost a lot of money, but often do problems with rot and mold occur in the attics of houses today. The use of prefabricated modules has seen a great breakthrough in the field of construction of dwelling houses; at least when it comes to foundations and walls, where this type of approach makes the construction process way more efficient. What no one previous has succeeded to develop is a corresponding system for roofs that meets the demands of a dwelling house. Accordingly the goal of PlusTak has been to come up with a proper module system for roofing of dwelling houses, where the roofing is completed to meet the demands of the Scandinavian market. During the project a lot of effort has been put into customer contacts and the usability of the product, as well in the manufacturing process as on the construction site. This development has gone hand in hand with several practical tests and tryouts.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.