The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Syfte: Undersökningens syftet är att mäta huruvida det går att få ut en överavkastning av aktier som väljs in i (respektive ut ur) OMX Stockholm Benchmark (OMXSB), som följd av att ett index ändrar sin komposition. Delsyftet är att undersöka om det går att se en signifikant ökning av handelsvolymen i anslutning till ändringsdagen.Metod: Studien tillämpar en eventstudie som undersökningsmetod av kvantitativ karaktär. Studien undersöker indexet OMXSB och innefattade totalt 111 stycken ingående och utgående aktier fördelat på 10 tillfällen. Två eventfönster har konstruerats; ett kring annonseringsdagen och ett kring ändringsdagen. Den procentuella handelsvolymen har mätts över eventfönstret kring ändringsdagen.Resultat: Den genomsnittliga kumulerade överavkastningen för eventfönstret vid annonseringsdagen uppgick till 1,02 % (-6 %) för de aktier som valdes in (ut).

Thesis purposeThe study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. MethodologyThe effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

This thesis is a study of the indicated connection between degree of market orientated solutions and range of formal actions against corruption in Swedish municipalities. The indicated connection points in the direction that municipalities with a high degree of market orientated solutions have a higher range of formal actions against corruptionthan municipalities with a low degree of market orientated solutions. In this thesis the indicated connection is studied by analyzing documents fromand interviewing representatives of two Swedish municipalities with differentdegree of market oriented solutions; Botkyrka municipality representing a lowdegree and Nacka municipality representing a high degree. The results of analyzed documents and interviews show the range of formal actions taken against corruption by the municipalities.The empirical results of this thesis is that Nacka municipality have a higher range of formal actions against corruption than Botkyrka municipality has, a result which corresponds with and confirm the indicated connection between high degree of market orientated solutions and high range of formal actions against corruption..

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

Purpose: This study aims to examine the price transmission among ADRs (American Depositary Receipts) and their underlying shares, US market index and Hong Kong market index. We will attempt to capture how a shock in the home market is transmitted to the foreign (and vice versa). In addition we will attempt to assess the relative weight of each variable in the system generating unexpected variations of its own and other variables and at what speed the shocks are absorbed.Methodology: ADF unit root test, Johansen?s co-integration test, Granger causality test, VECM, impulse response, variance decomposition Empirical foundation: Five Chinese ADRs listed on the New York Stock Exchange. Each ADR represents a specific industry.

Chunks and Tasks is a programming model based on the C ++ programming language. This programming model is used for electronic structure calculations, among other things.The purpose of this project is to improve the CHT-MPI software library for Chunks and tasks, so that calculations of matrix-matrix multiplications are performed more efficiently than they do with the existing software library. The software library is based on the work stealing method, which is a method the software library for Chunks and Tasks uses for the distribution of the calculation work. The considered way to improve the software library is by modifying the work stealing method in a way that makes the distribution of calculation work happen in a more efficient way , which will lead to calculations performed faster than before.Two different modifications of the work stealing method were tested and it led to two new methods, Method 1 and Method 2, which distributed the calculation work differently. Method 1 did not give results that were compatible with the theory, since the calculation time with this method was much longer than the previous method.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

To invent an optimized product is a complicated process. This process is only half of the work. It is equally important to develop a production system that can produce the product in an  efficient and ergonomic way.After several evaluations of conceptual and detailed drawings a final idea has come to light.The idea intends, to the maximum extent, utilize the facility in a more efficient way through moving assembly lines and stations closer to the flock section and the stock for complete products. To make the production better, stations are placed in more logical places given the assignment they are supposed to accomplish. This improves the material flow radically.

 Background and aim: Media development and digitalization has expanded the PR industry's working area. More participants are on the media market and it is becoming more and more difficult to define what PR really is and what the PR agencies/departments really do. Is PR marketing, information, event marketing or maybe propaganda? We believe that the complexity to define the term PR can lead to a loss of critical approach to the business, especially among young people. Has the PR industry managed to eliminate their negative image among students in upper secondary school and what do they associate with PR today? The aim of this essay is to examine what a selection of students associate with the term PR and if they are critical to the PR industry or not.Method/Material: The method is a quantitative survey.

How does the weather protection systems look like today, and how will they be developed in the future? These are questions that we have worked with during this project. At the start of our report there?s a summary of the leading weather protection manufacturers in Sweden. We have explained how these systems are constructed and how they work.

The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

In the year of 2001, China launched their new international marketing strategy Going Global. As an effect of this, the frequency of Chinese establishments in Sweden has increased heavily in the last ten years. One of the larger Chinese establishments in Sweden happened in 2003, by the telecom company Huawei. This essay illustrates the obstacles that a Chinese company faces when setting up their business on the Swedish market. Previous studies have focused on Swedish establishment abroad.