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.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

This paper investigates the automatic stabilizer and the underlying factors behind its function. The paper includes both a literature review and an empirical analysis. The literature review discusses the IS-LM and Mundell-Fleming models and different ways to quantify the automatic stabilizer. Based on the theory, the relationship between volatility in GDP and the size of the automatic stabilizers is then analyzed with the help of regressions. Our main result shows a negative relation between these two variables.

The purpose of this essay is to understand how children and adolescent regard participating infamily therapy sessions, and the children´s views on their own contribution to the therapy.Another focus is weather family therapy can strengthen children´s identity and sence ofcoherence, and thus help them being more able to coping with dificulties in the future.Important questions for this work is to investigate how the attitudes and abilities of familytherapists can help the children become participating subjects, and how the collaborativeapproach contribute to bringing new perspectives and opportunities in the family's relationalcontext and life situation. By using Antonovsky´s salutogenic theory and narrative theory, theaim of this paper is to bring forth ways to approach children as family therapist that helpsstrengthen the childrens identity, self-esteem and sence of coherence.By analyzing family therapists known for being child-focused, such as Jim Wilson, MichaelWhite, David Epston and Haldor Övreeide, and compare the approach as therapist to theconclusions of the recent studies, this paper wants to emphasize how to approach children,adolescents and parents in a way that helps children contribute to solving the problem and thatbrings forth new narratives about the childs identity and relational context..

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

An increasing number of students leave the Swedish compulsory school without having a satisfactory grade in mathematics. Causes why students risk ending up with difficulties in the subject of mathematics are debated but one explanation might be that more and more students are diagnosed with dyscalculia. The purpose of this study is to investigate how educationalists identify and organize their teaching in order to help students with difficulties in mathematics to reach the schools requirement and long-term goals that are defined in advance. It is vital to detect learning difficulties at an early stage. Accordingly, it can be avoided that the student starts to develop a negative self-image due to repeated failures and in the same time provide relevant help.

This essay ventilates the relatively new phenomenon employer branding. Due to societal changes, such as demographical and financial changes, the labour market in Sweden has changed. It is evident that an increasing number of organisations need to put more of an effort in their methods of attracting talent and retaining competence within the organisation. By a case study based on five interviews, the purpose of the study was to compare literature and practice to see how well they compare as well as how employer branding bring about different aspects of the effect. There was also an ambition to highlight aspects of employer branding considered important to have in mind when undertaking an employer branding exercise.

This study highlights the stereotypical depictions of journalists in film using a narrative analysis of four major Hollywood productions, starting with All the President?s Men from 1976 through The Girl with the Dragon Tattoo from 2011. Its purpose is to highlight traits given to journalists in the movies and re-occuring themes in the portrayal of the media and the journalistic occupation. Differences and commonalities between the films are concluded in a discussion of ethics, personalities and the media?s self image.

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..

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

The use of entertainment in various kinds of business events has recently increased in popularity among Swedish firms. Often, stand-up comedians are hired to entertain the employees or customers during these happenings. Generally, the firm invests a considerable amount of money in this service and is furthermore willing to pay a premium for a famous comedian. Although the market for this type of service is fairly large, the knowledge of the motives behind the investments is yet limited.A grounded theory study is carried out exploring the purpose of the entertainment as well as the rationales behind the preference for a famous comedian over an unknown. Two general types of contexts (internal and external) are identified and a number of objectives related to each type are distinguished.

Purpose: The purpose of this study was to investigate if there was a difference in the tear film?s osmolarity before and after drinking coffee. 'Method: All subjects in this study were asked to fill in a questionnaire to diagnose factors in their subjective symptoms, the questionnaire TERTC-DEQ. The subjects with a total graduated points of over 17 were not allowed to participate in the further measurements. In the study there was a total amount of 38 subjects, were 5 participated twice for both measurements, coffee and water.