The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

The decrease in the number of dairy farms in Sweden has been ongoing for a longer period of time. But the fact is that this has previously not had any big effects on total amount of milk produced in Sweden. The main reason is that the remaining dairy farms get larger. However, during the past year, there has been a decrease in the total amount of produced milk, because the decrease is faster than the increase within the farms that are left. During the same period of time the supply of milk on the global market also has decreased. In spite of the fact that the global supply have decreased and the fact that the milk price increases, there are dairy farmers in Sweden who chose to exit the market.

Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

From an investigation by Finansinspektionen and KTH (2009) it is apparent that financial advisors and their clients develop relations, believing that they understand each other, while in fact, they do not. The media tends to notice the conflict of interests between advisors and retirement annuity clients. The aim of this study is to create a greater understanding as to why misunderstandings occur between advisors and clients. This will be accomplished by a quality study of how advisors and trade unions assess how the relationship functions. The theoretical part consists of theories concerning relations and uncertainty.

As the contemporary discourse surrounding urbanism is almost exclusively focusing on aspects of density and traditional urban qualities, it entrenches notions of what constitutes a proper city and countryside. But beyond this urban-rural dichotomy is another highly contemporary landscape. A territory usually mentioned as sprawl, peri-urban, wasteland, edge city, etc. Although its existence is due to mobilization, telecommunications, globalization and other phenomena of modern life, it is a landscape without an own name or place in public awareness.This thesis provides a case study of how to map and intervene in such a landscape, specifically along the border between Malmö and Burlöv municipalities in southern Sweden. Its structure is composed of a sequence of three parts:1 Spatial Conditions:Divided up in the sections Network, Fringe and Void.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Swedish Development Cooperation emphasizes the need for collaboration among actors on a national level. In that context, the purpose of the thesis is to investigate how Public Private Partnership (PPP) on Corporate Social Responsibility (CSR) may influence the changing role of the state. The thesis is informed by Critical Discourse Analysis. In order to investigate the social constructions of reality, the thesis is a critical study of language related to ?Globalt Ansvar: Swedish Partnership for Global Responsibility? to identify through what discourses Collaboration on Corporate Social Responsibility is produced; and the implications in relation to Public Private Partnership.

Denna uppsats beskriver fenomenet shared services, varför företag satsar på shared service centers (SSC) och hur de går tillväga när de designar dem. Studien har genomförts med hjälp av en litteraturöversikt och en fallstudie av TeliaSoneras nu pågående implementering av ett shared service center, FSS. Fallstudien består av fyra intervjuer och en genomgång av TeliaSoneras egna informationsmaterial och medarbetarenkäter. Litteraturöversikten visar att shared services utlovar väsentliga förbättringar av ekonomifunktionen och besparingar, att det finns en stor tilltro till dessa löften men att det saknas underbyggda bevis för hur stora besparingarna egentligen är. Designen på TeliaSonera FSS visar sig följa litteraturen relativt noga, förutom vad gäller placering.

Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

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.

Local charges may induce people to change their pattern of consumption by influencing investments and acts in certain directions. Some charges could for example give people incentives to use less natural resources. This study investigates four different local charges and whether they benefit an economical management with natural resources or not. This is carried out by investigating whether there is a polarity between local charges that may influence environmental actions or goods, and effective pollution control set to achieve certain nationally determined environmental goals. The study includes two economic perspectives and investigates on the one hand whether local charges counteract governmental subsidies and on the other hand whether the charges vary between the different municipalities since large differences may lead to cost inefficiency.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.

In this degree project we wanted to investigate if there are any possibilities to get a higher income from grain growing by giving the grain to hens instead of selling it. We were also wondering if the manure has any value or if it only cost the egg producer money. If the egg producer cultivate his own grain and is able to store it in layer is there quite much money to earn. Expensive pasture makes it profitability to pay up to 1,35 Swedish crowns for a kilo of wheat. In our calculating we?ve used calculation from the company Lantmännen.

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.