Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

This thesis is written at WSP management and investigates the practice of pre-project planning and feasibility studies at Swedish construction companies, through the study of the ongoing feasibility study of the mall Sturegallerian in Stockholm, and through interviews with experienced project managers in the construction industry. There is currently a big span in the way Swedish construction companies plan the pre-project phase and the aim of this thesis is to present a more generic and standardized way that helps minimize project risks and maximize efficiency and profit. The result is a generic model which can be used in pre-project planning. The model describes the phases in the preproject planning process and the activities that span these phases. Is also describes the categories of professions that need to participate in the preproject planning group and which activities that each profession executes. The other result is a list of factors that need to be considered for a well performed pre-project phase, as found during the interviews. Among others the thesis stresses the importance of involving the client as a key participant in the process.

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

The society strives for sustainable development, in the construction industry it is expressed through sustainable building. Energy and LCC analyzes increases the ability to make conscious decisions in the process. A problem in the construction industry is that energy and LCC analysis is not used to the desired extent, as they are perceived as complicated and time consuming. The report aims to achieve a more sustainable building through increased use of energy and LCC analyzes.The goal is to show how BIM can be used to improve the efficiency of the energy and LCC analyzes.The study was conducted with a literature review and a case study to answer which information that is required in a BIM model to perform energy and LCC analyzes. The study also shows which software can be used in BIM based energy and LCC analyzes and how the analyzes can be carried out efficiently.The result shows that effective analyzes may be performed if the BIM-model contains the relevant information for making analyzes.

Technology based self-service (TBSS) used in supermarket self-scanning checkouts is a relatively new phenomenon in Sweden. Studies on TBSS as a self- checkout device have been formerly carried out but with focus on the customer perspective. The authors therefore saw a challenge in covering the self-scan checkout concept, from a company perspective. The purpose of this research paper is to investigate, through a management perspective, the changes brought about by implementing an innovative TBSS system in Swedish supermarkets, and its effect on the competitiveness of the company. This is done by presenting and linking the theoretical framework and empirical study in the research.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.

Introduction     Knowledge has come to be an increasingly important factor for both individuals in the labor market and companies in competition. When a person leaves an organization the knowledge often follows, and a knowledge gap is created. When knowledge is shared within an organization, the individual?s knowledge is available for all members of the organization. Knowledge can thus be converted from human capital to structural capital.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Financial Action Task Force (FATF) är det främsta internationella organ som verkar i kampen mot penningtvätt, i syfte att utveckla och förbättra de nationella systemen, stärka ett lands finansiella säkerhet och stärka det internationella samarbetet. FATF`s rekommendationer, liksom dess ömsesidiga utvärderingsprogram, är så kraftfullt att de anses som en "gyllene standard" beträffande penningtvätt.Syftet med uppsatsen är att kartlägga hur Sverige som medlemsland uppfyller efterlevnaden av FATF?s rekommendationer i granskningschecklistan, med särskild tonvikt på kundkännedomskraven, i jämförelse med FATF?s andra medlemsländer. Undersökningen baseras på FATF?s 34 medlemsländers ömsesidiga utvärderingsrapport, som vi bearbetar genom en kvantitativ undersökningsmetod.Studiens resultat visar att medlemsländernas genomsnittliga efterlevnadsnivå av samtliga rekommendationer är 53,3 %.

The purpose of this essay is to explore the actor network of a high technology company in the textile industry called F.O.V. Fabrics. The background for doing this is a recent project, which we choose to call the Salt & Paper Battery Group, aiming to commercialize a newly discovered technology ? a battery based on cellulose from an alga. We start by examining a range of network theories in order to eventually shape a framework of our own.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

The main purpose of this essay is to investigate if Latvia´s pattern of trade has become more similar to the mature market economies, after Latvia´s independence 1991.Today, the intra-industry trade (IIT) dominates the trade of mature market economies. One of the pioneers of intra-industrial trade is Paul Krugman, who was the first to emphasize the importance "of scale and consumers' desire for variety" in explaining the basis for modern commerce. Customers get more variety and usually cheaper goods when the market gets bigger. I mainly use the modern trade theories to explain the trade pattern in Latvia. To measure how Latvia has developed its intra-industry trade, and thereby is approaching the mature market economies´ trade pattern, I use the Grubel-Lloyd index (GL-index).