Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

The society of today is dependent of secure transports and deliveries of electrical power. Interruptions in different activities because of fallen trees cost a great deal of money in form of reparations and claimed damages for transport companies and electrical suppliers. Fallen trees along some railway sections are a severe problem. For instance, to repair the damages of the storm of week 5 year 2002, costed 2 800 000 SEK for the line region of Hässleholm. Today, the Banverket railroad company has no norms in general for how close to the railway the forest is allowed to grow.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The purpose of this study is to examine the changes in law and other types of politicialregulation regarding unauthorized absence during the reformation of the Swedish schoolsystem in 2010. How was this ?new? approach on unauthorized absence established; whatmade it possible and which view on ?unauthorized absence? does it implicate? The study hasa discourse analytic approach in which it examines central policy documents regarding thetopic of inquiry. The study has found that the alliance-government?s education policy onunauthorized absence is pervaded by one hegemonic discourse termed the mono-culturaldisciplinary discourse.

Syftet med uppsatsen är att studera hur socialsekreterare arbetar med aktivering av försörjningsstödstagare och vilka faktorer som påverkar arbetet med aktiveringen. Materialet för studien består av fyra intervjuer med socialsekreterare som arbetar med ekonomiskt bistånd i en kommun i Sverige. Resultaten visar att aktivering av arbetslösa försörjningsstödstagare utförs i form av jobbaktivering eller resursaktivering. Alla intervjuade socialsekreterare ser på aktivering som en bra och nödvändig åtgärd, som både har en stöttande och kontrollerande funktion med tyngdpunkt på stöd. Vidare visar resultaten att det finns faktorer på tre nivåer som påverkar arbete med aktivering:Samhällsnivå: Socialtjänstlagen, arbetsmarknaden, politiska beslut, skärpta regelverk, information och samverkan;Organisationsnivå: otydligt uppdrag, riktlinjer och kriterier; resursbrist, tidsbrist, arbetsbelastning, bristande samverkan, bristande information;Individnivå: socialsekreterarens erfarenhet och utbildning, syn på aktivering; klienteras utbildning, arbetslivserfarenheter, motivation, socialkompetens och eventuella individuell problematik, önskningar, mål och syn på framtid, tidigare erfarenheter av kontakt med socialtjänsten..

The purpose of this essay is to acquire variables that explain and may be used as a base for wage estimation in the private sector in Sweden. The factors that are assumed to have an impact on wage estimation are based on earlier Swedish and international studies. Business survey data, which is based upon monthly questions to firms in various sectors of the Swedish economy posed by the Swedish National Institute of Economic Research, will be analyzed to find out weather they have an impact on Swedish wage settings or not. Tests including business survey data are yet rarely frequent, why this essay will be some kind of a pioneer within the area. To estimate significant factors that influence wage setting in Sweden, three different wage equations have been modeled and tested with a regression model.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

The interest for functional strength training in golf has grown the last decade and scientists are always trying to find training stategies to improve the biomechanical aspects of the swing. Kinematic sequence contains a proximal-to-distal sequence order towards impact, and an effective kinematic sequence in the down swing begins with a rotation in the pelvis and follows by an activation in thorax, arms and club in the respective order. The rotational torques in the proximal segments wanders through the body and to the more distal segments to create an effective energy ? and power transfer at impact. The x-factor stretch is the seperation between the rotation in the pelvis and the thorax at the top of the back swing and at the beginning of the down swing.

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.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

The digitization in the Swedish health care sector is rapidly growing. This study investigates whether the digitalization in health care has led to higher quality and an increased value for patients. Interviews with staff in various health care professional categories were conducted to qualitatively study how the implementation of digitization is perceived in practice by those directly involved. Furthermore, an observation was made, where a doctor was followed duringa workday to study the different digitalization software tools that are being used. Previous studies and other relevant literature accompanied the study of digitalization in health care. Organizational theories were compared with the practical organization management at the studied health care organization, as well as their dependence on other authorities and companies.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

The recent financial crisis has entailed in a fierce debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

Forestry supply chains are a significant part of the Swedish economy. These supply chains are highly susceptible to storms damage. In late 2013 Sweden was hit by multiple storms. This leads to the possibility to research how supply chains react to the shocks that storms cause. The aim of this thesis is to research the costs that storms increase, the actions that are taken within the forestry supply chain, as well as possible benefactors from storms. This thesis bases on previous work on supply chain mapping and cost theories.

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.