Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

Despite narrative advertising being an increasingly popular strategy among brands today, little research has examined the different expressions of repetition variation strategy in comparison to its alternative, argumentative advertising. Still unexplained is whether the appreciation and recognition created from successful storytelling-based commercial campaigns is a result of execution or the format itself. This study aims to investigate four repetition variation strategies, three narratives and one argumentative, to determine which one is the most effective and also which one that generates the highest advertising equity. An experiment was conducted through exposing four groups of Swedish High School students to text-based advertising manuscripts customized after format, where each group was exposed to ads on two separate occasions. The result showed evidence of narrative advertising being easier to comprehend, which according to theory should lead to higher advertising effectiveness.

This paper examines what affects the demand for five Swedish ethical funds between the years 1997-2007. The purpose of this study is to examine if there is a relation between fund value and other values than just financial. This study examines if the number of conflicts in the world and the media?s coverage of the climate change debate could have an impact on the demand for ethical fund. A multiple linear regression shows that we don?t have a significant result from the examined variables except for household wealth.

Teknikutvecklingen har möjliggjort stor spridning av budskap och med kommunikation över Internet skapas nya möjligheter för interaktion mellan företag och konsumenter. Framväxten av smartphones har också gjort att många idag alltid har tillgång till både kamera,internetuppkoppling och bildskärm. Detta är också de förutsättningar som gjort Instagram till ett av de största och snabbast växande sociala medierna. På Instagram kan företag dela bilder med innehåll som de vill förknippas med och dra nytta av den virala spridning som kan uppstå.Möjligheten till spridning kan även utgöra en risk då företagen är rädda för negativ publicitet.Denna uppsats har därför som huvudsyfte att undersöka vad företag har att tillföra i värde respektive riskerar i sitt varumärkesbyggande genom att vara aktiva på Instagram.Teoribildningen som används för att analysera och utvärdera varumärkens närvaro på Instagram är kopplade till Brand Equity, Word-of-mouth, Integrerad och Viral marknadsföring. Metoden som använts i studien är en innehållsanalys av det material som publiceras på Instagram av både företag och privata användare.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Titel: Franchisee-based brand equity inom fastighetsmäklarbranschen ? Varumärkets värde för franchisetagare Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Ebba Granberg, Malin BloomHandledare: Jonas KågströmDatum: 2015 - majSyfte: Syftet med denna studie är att analysera vilka källor franchisetagare påverkas av i skapandet av FBBE inom tjänsteföretag. Detta med avseende på vilken betydelse varumärket har i franchisekonceptet och huruvida detta påverkar franchisetagarens intentioner att ingå i ett franchiseavtal samt bibehålla franchiserelationen.Metod: Då syftet med studien är att analysera franchisetagarens påverkan av FBBE, har således studien genomförts med en kvalitativ forskningsansats. Semi-strukturerade intervjuer har utförts med 12 franchisetagare inom fastighetsmäklarbranschen, vilka alla arbetar i Stockholmsområdet. Materialet har därefter analyserats med hjälp av dataanalysprogrammet Nvivo10 och presenterats tillsammans med resultaten för studien.Resultat & slutsats: Studien introducerar en ny modell över FBBE inom den svenska fastighetsmäklarbranschen.Förslag till fortsatt forskning: Denna studie är avgränsad till ett specifikt geografiskt område och det kan därför vara av intresse att upprepa en liknande studien inom samma bransch, men i ett annat geografiskt område.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

The purpose of this essay is to examine the Swedish people?s level of knowledge about crowdfunding and their incentives and deterrents to crowdfunding investments. Early on crowdfunding was divided into two objectives: reward based and equity based crowdfunding. The division of objectives is logical due to the differencing conditions of the motivation for investors to invest. Supported by theories in crowdfunding incentives, commitment-trust, the prospect theory, and the diffusion of innovations, we aim to establish a comprehensive line of reasoning to support our model of motivation in the conclusive chapter.The results of this essay were achieved by a combined method.

The purpose of this thesis is to study the difference in value generation and its drivers between leveraged buyouts and listed companies. The primary objective is to observe if differences exist. A secondary objective is to understand the differences and attempt to provide an explanation based on earlier research on Private Equity. A selection of large Swedish LBO-transactions, carried out between 1998 and 2012, are analyzed and their value generation drivers subject to comparison with a weighted index of companies listed on the Nasdaq OMX Stockholm. A clear difference in value creation is observed, both in size and composition.

Syftet med denna uppsats är att undersöka uppfattningar om risk inom mödrahälsovården. Den behandlar hur barnmorskor och deras patienter uppfattar risk i samband med och runt en graviditet och hur de hanterar denna. En av metoderna för att hantera risk är fosterdiagnostik, vilket syftar till att finna riskgraviditeter. Fokus har främst varit på barnmorskor med frågeställningar kring hur de informerar om risk och fosterdiagnostik, hur de ger råd och hur de uppfattar den inverkan detta har på deras patienter och hur dessa reagerar..

Syftet med uppsatsen är att se hur den svenska lagstiftningen skulle kunna förändras för att öka investeringarna på PE-marknaden. I uppsatsen undersöks om det föreligger en statistisk signifikans genom linjär regression hos ett antal lagregler och går kvalitativt igenom den befintliga svenska lagstiftningen för att finna orsaksvariabler och deras påverkan. Det teoretiska perspektivet utgår ifrån LaPorta et.al. Law & Finance-studier samt EVCA:s årliga rapporter gällande den europeiska private equity-marknaden. Resultaten påvisar att de legala frågorna inverkar på PE-marknadens storlek.

Uppsatsens huvudsakliga syfte är att öka förståelsen för hur varumärkeskapitalets dimensioner påverkas av en nedåtgående vertikal brand-extension. Med en kvantitativ metod och en experimentell undersökning, med 440 svarande studenter, har vi belyst området. Experimentet baserades på en fiktiv lågprislinje för ett starkt varumärke inom dagligvaruhandeln, i vårt fall Uncle Ben?s. Den teoretiska referensramen kommer från områdena varumärkeskapital och brand-extension.

In this essay, Risk and crisis management Conservation policy and normalization production, I discuss how societies, communities and individuals are responsible for the handling of catastrophes and crises. Risk and vulnerability analyzes are parts of modern risk and crisis management. The purpose of these analyzes is to prepare people and organizations for any crises. For managing this it is necessary to comprehend, be able to change mindset in creating concrete tasks and inform others.The purpose of this essay is to analyze modern risk and crisis management by studying empirical material, such as interviews, observations and literature. My aim is to combine these materials and study how they cooperate.One of the findings in this essay is that risk and vulnerability analyzes are of great complexity. These analyzes require a discussion in order to identify the development of the society's crisis management system, as well as the continued support of the individuals that have a responsibility for preventing and preparing their organizations..

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Information about the risks involved shall be distributed to the people living in the area nearby to potentially dangerous installation. Swedish law stipulates strict requirements on what information should be supplied, but the law itself does not give any guidance on presentation. The main purpose of the study is to give recommendations on how to improve the information brochures. Within the study, eight people working with risk information have been interviewed and seven different risk information brochures have been studied. Also, a theoretical analysis and a practical experiment were performed using brochures from two municipalities.