Bakgrund: Corporate rebranding är ett relativt nytt fenomen som innebär att ett företag väljer att omdefiniera sitt varumärke på grund av förändringar inom företaget eller omgivningen. Men det är fortfarande relativt ostuderat och ingen studie behandlar den eventuella kopplingen med en dynamisk marknad.Syfte: Syftet med denna studie är att skapa en förståelse för hur fenomenet corporate rebranding fungerar inom en dynamisk marknad, där vi valt att utgå från telekombranschen som exempelmarknad.Metod: Studien har en hermeneutisk ansats med ett deduktivt angreppssätt för kopplingen mellan teori och empiri. Studien har vidare använt sig av en komparativ design med fallstudieinslag utifrån en kvalitativ strategi.Referensram: Referensramen består av teorier om dynamiska marknader som leder in till globalisering, lokalisering samt glokalisering. Därefter definieras varumärke med respektive underliggande teorier och avslutningsvis corporate rebranding.Slutsats: Den dynamiska marknaden har gett upphov till ett stort antal rebranding-processer inom branschen, där tre strategier för att hantera ett nytt globalt varumärke har identifierats. Slutligen har varumärkets roll inom branschen blivit av en mer dynamisk karaktär där syftet är att ha ett varumärke som är mest lämpat för de förändringar som skett inom såväl den interna som externa miljön..

Background: In today?s business environment it is important to find new customers. An action that has been widely used is to enter foreignmarkets. Most firms are always seeking to maximize their profits,which can be achieved if an entry into a foreign market is performed.Due the European Union (EU), new economies open theirborders for international trade and foreign investments. In 2004 Poland received membership.

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

Datum: 2010-06-03Kurs: Kandidatuppsats i FöretagsekonomiLärosäte: Mälardalens högskola, VästeråsInstitution: Akademin för hållbar samhälls- och teknikutvecklingTitel: Företagsvärdering med Fundamental analysFörfattare: Sebastian Järvinen och Slavisa StupicHandledare: Riitta LehtisaloExaminator: Cecilia LindhFrågeställningar: Vilka värderingsmetoder och modeller är mest lämpliga för en värdering av Eolus Vind AB?Är Eolus aktie över- eller undervärderad?Vilken påverkan har avvikelser gentemot prognos i värderingen av Eolus?Syfte: Syftet med studien är att utföra en företagsvärdering av Eolus för att fastställa om dess aktie är över- eller undervärderad samt behandla osäkerheten kring en värdering.Metod: I studien har en deduktiv metod tillämpats då vi valt att utgå från redan befintlig teori. Vidare har kvalitativa och kvantitativa metoder tillämpats för att få en djupare förståelse för hur värderingsmetoderna och modellerna används i praktiken som sedan ligger till grund för värderingen av Eolus.Slutsats: Lämpligaste metoden för en värdering av Eolus är en så kallad DCF analys, där en fundamental analys ligger till grund för de prognostiserade antaganden. Det innebär att bolaget, marknaden och dess bransch studeras för att sedan ligga till grund för de prognoser och antaganden som krävs i en DCF analys. En multipelvärdering är att föredra då den anses göra DCF analysen komplett.

My essay is on the subject of teachers work environment with focus on noise and communication. In the essay questions are raised on how a teacher can influence his or hers noisy work environment. A school is a large work place with many employees and is owned and administered by the county municipality which is an even bigger workplace. How big an acting space does a teacher have in such a large organization?My methods of research on these questions have been to conduct interviews and analyzing documentation from The Swedish Work Environment Authority.

This paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Denna studie visar hur valet av metod och värderarens antagande påverkar värderingen avbyggrätter. Inledningsvis studeras ett antal faktiska värderingar med avseende på användametoder och antaganden. Vi finner att fastighetsvärderarna i regel använder ortsprismetodenvid värdering av byggrätter, som komplement används ibland en kalkylbaserad metod. Detvisas att fastighetsvärderarens antaganden om framtida bebyggelse i hög grad påverkarvärderingen. I mindre utsträckning påverkar valet av värderingsmodell..

The aim of this essay is to find out how students at Malmö University relate to moral responsibility in their private consumption. I am going to test moral theories in order to find out if researchers have a too moral starting point in comparison to everyday use. Through a critical research, free from valuation, I also aim to raise a discussion about moral responsibility which should lead to fair trade in the long run. My essay discusses the subject out of a Swedish city, Malmö - a place where many stores, cafés and restaurant are using moral responsibility as a step in their marketing. The results show that students are interested in morality but their financial conditions are their prior factor..

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Bakgrund:Den 1 juli 2005 implementerade Stockholmsbörsen Svensk kod förbolagsstyrning för alla börsbolag på den dåvarande A-listan och för alla bolag på den dåvarande O-listan med ett marknadsvärde som överstiger 3 miljarder kronor. Tanken med att större börsnoterade bolag blev först att implementera Svensk kod för bolagsstyrning var att dessa företag skulle utveckla system och rutiner för ett implementerande av koden och att sedan efter några år bredda tillämpningen av koden till börsens alla bolag. I skrivande stundpågår ett arbete med att revidera den nuvarande svenska koden för bolagsstyrning. Tanken är att en ny version skall presenteras under våren 2008 och implementeras vid halvårskiftet 2008. Kraven på svensk bolagsstyrning kommer då att förändras.