This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

Stora förändringar har skett i vårt samhälle där globaliseringsprocesser har fört samman nationer och dess ekonomier. Marknadsplatser har smälts samman till en global marknadsplats och skapat ett beroendeförhållande mellan världens nationer. Beslutsfattande börjar flyttas från nationell till mellan- eller överstatlig nivå, och inom det kulturella området kan en internationell likriktning av konsumtionsmönster och kultur märkas. En förändrad marknadssituation har skapat en konkurrenssituation mellan städer, med krav på ständigt nya innovationer och kontinuerlig tillväxt. Många städer i västvärlden har genom omstruktureringar inom industrin blivit av med sin funktion och i många fall också sin identitet.

The following paper looks into MaternityPaternity leave and how the parents make use of it. The underlying reasons for the paper, is a pattern of unequal division of leave between the mother and father.By using a qualitative in depth interview technique with couples that have children between 2 and 3 years old we have looked for reasons why the decisions, around the division of leave, have been taken, and what factors influence the outcome.We have found that great importance is attached to, how, the negotiations are carried out between the parents, although these negotiations are influenced by a series of circumstances where the families economic situation influenced by the employment market are important factors.The results from the empiric part of the study showed a link between the childs age and which parent stayed home. Furthermore, the results show the families place in relationship to the structure of society also plays an important part in the concluding division of leave..

The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical.

The purpose of this study was to examine the mediators' views on their work; mediation by reason of the breach. The starting point was to find out the mediator's approach and attitude in relation to the perpetrator and victim, and the prevailing regulatory framework. After review of the literature, we came to the realization that knowledge of this area was very limited and thus presents an unexplored topic. It emerged from the results that the mediators emphasize the importance of maintaining impartiality and neutrality in the process of mediation and that it is important to create a good relationship with both parties. The methods used by the mediators is not so different much about, but the mediators apply Crime Prevention Council handbook.

Thesis purpose: The purpose of this master thesis is to investigate the expectations of roles between supplier sales representatives and retailer store personnel in relation to in-store campaigns, this in order to enhance effectiveness of these functions creating an increase in consumer response. Methodology: The researchers believe that social phenomenon and their meanings are continually being accomplished by social actors, hence a study of individuals? expectations must have a point of departure in these people?s social reality. Store personnel and supplier sales representatives are to a certain degree affected by the structural power relationships within the organizational network, thus the researchers combine an interpretative and radical structuralist paradigm. Theoretical perspective: The researchers investigate expectations of roles through examining interaction between parties involved.

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.

To assure good quality the software needs to be tested to find errors and to verify that the programme meets the customer?s expectations. Traditional methods are usually used in software development and means that a number of predetermined steps are followed. By using agile methods the development can more easily be adapted to the changes on the market. With these methods the testing is carried out continuously throughout the project.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Sweden has for years been struggling with high youth unemployment. The problem is also a hot topic of discussion among experts and politicians, often leading to different proposals to solve the problem. The government chose in 2006 to do something about youth unemployment by lowering payroll taxes for employees up to 25 years. But many experts and studies show that the effects failed to materialize.This study will try to find out if the government subsidies have given any effect on the youth unenployment either by new jobs created or by movement in the labor force. I will use a regression model with an dependent, "difference in difference" variable where the change in the number of employed young people are compared to the change in the number of employed in the subsequent age group.The results show that subsidies are not given any positive effect on the youth employment rate in relation to the subsequent age group..

This study examines how the stock prices are affected when articles, which negatively describe the companies? incentive programs, are published. According to the efficient market hypothesis, only new information should have an effect on the stock price. Furthermore, this study aims to examine whether this reaction is dependent of the economic climate. During the period of September 2005 to September 2009, stock price data was collected from the NasdaqOMX stock exchange and 75 articles were gathered from leading Swedish newspapers.

Background: Today small business firms represent a considerable part of swedish economy, and the number of small firms has steadily increased the last ten years in relation to the total employment. The fact that there are firms willing to grow, it ought to be interesting observing their motives of growth, and what kind of strategies that can be identifiable in these firms. Purpose: To examine the motives of growth in small business firms, and to study which growth strategies the firms use when expanding their business. Realization: The study is accomplished through telephone interviews with six small business firms in the province of Jönköping. The firms contain between 10-49 employees.

The main intention with this thesis is to investigate the relationship between dividends and investments. We hypothesize that firms may be forced to cut back on investments if dividends are not curtailed in times of poor annual earnings. According to contemporary theories, we argue that firms may be reluctant to cut back on dividends even when annual earnings decline and the level of investments will consequently be determined by the financial mobility of companies. The survey is carried out by means of a quantitative analysis, which includes all firms quoted on the exchange of Stockholm from 1980 through 2000. On the contrary of previous research, we conclude that even firms with high dividends can be forced to curtail investments if payouts to shareholders are maintained or increased when companies are faced with a decline in annual earnings..

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

The aim of this study was to compare unemployed and workers' life situation and the way they cope with different situations and to determine their degree of Type A. We used two different instruments: Friedman and Rosenman?s Type A-test and Carver?s cope test. The total number of respondents amounted to 169 participants. The participants were selected from a convenience sample at the employment service and from three different companies.