Bakgrund och problemEtt generellt problem är att forskning baserad på små och medelstora företag är mycket liten, med avseende på ekonomistyrning samt mätning av resultat.SyfteSyftet är att beskriva och analysera vilka mått som används i fyra små tillverkande företag. Hur måtten mäts, hur informationen kommuniceras kring dem, i vilket syfte de används och om måtten är kopplade till något mål i företaget, är frågor som studien vill besvara. Uppsatsen syftar till att skapa en ökad förståelse för hur små företag mäter sin verksamhet i avsikt att bedöma sitt resultat.Metod Med en abduktiv ansats och hermeneutiskt synsätt har den empiriska och teoretiska referensramen insamlats. Genom en kvalitativ studie och besöksintervjuer hos fyra små tillverkande företag har vi fått möjlighet att beskriva och analysera hur de använder sig av mätning i sin verksamhet. Teoriramen har sedan använts för att skapa en djupare förståelse för empirisk data.SlutsatsDe mått som används i små företag måste utformas utifrån varje företags specifika förutsättningar för att träffa rätt då många faktorer spelar in i valet av mått.

Flowcytometric technology has been widely used for measurement of the absolute numbers of T-lymphocytes subsets in Human Immunodeficiency virus (HIV), defining the disease state, monitoring antiviral treatment, and identifying any risk for opportunistic infections. A manual preparing of the samples is required. More recently an automated and enclosed blood cell counting, Celldyn Sapphire has been introduced. In this study the performance of the Flow cytometer EPICS XL as a reference method for analysis of CD3+, CD4+ and CD8 T-lymphocytes was evaluated with blood from 40 individual?s samples.

This essay is about the Swedish folk and troubadour singer Fred Åkerström and particularly his interpretations of the Swedish national poet Carl Michael Bellman. With Åkerström being a socialist, he converted his beliefs into what he believed Bellman should stand for and not stand for, politically and historically and the picture he did not take kindly to is called "The bourgeoisie". And in his interpretations of Bellman Åkerström used his deep bass voice and singing with maximum potential that earned him the nickname "Carl Michael Decibelman" along with a trio he created called Trio CMB. But along with alcoholism and financial problems Åkerström died at an age of 48 years old and had probably much more to give the Swedish musical society..

The purpose of the thesis is to demonstrate how high frequency trading affects the stock market. The growing high frequency trading is affecting the game plan on the financial markets and concerns have grown about the high frequency users intentions with their business. It is difficult to receive an overall picture of the subject because the lack of previous research and even the research that exist do not show the entire picture. The thesis contributes to the research through a comprehensive picture of the present debate as well as the previous research through a literature study. Our results showed that high frequency trading provides liquidity to the market, there is a statistical connection between high frequency trading and volatility, no price manipulation is being used and there is a need for a supervision of the high frequency trading..

This study in Environmental Science examines the amendment of the EU-Directive on. Greenhouse gas emission allowance trading. The Directive is to be considered as a tool for fulfilling the obligations that the Union and its member countries have taken on through the 1997 Kyoto agreement together with the protocols proposed at that time. The flexible mechanisms of the protocol are intended as instruments for limiting the climatic changes arising from anthropogenic sources, emission allowance trading being one of these mechanisms. The results presented here consist primarily of an analysis of interviews with various experts in the field of emission control concerning the possibilities and problems attending the process of implementation.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Titel: RIX-systemet och dess påverkan på finansinstitutens marknadsmaktFörfattare: Tom Douglas och Eric NarfströmHandledare: Evert KöstnerKurs: NEG300, kandidatuppsats Nationalekonomi fördjupningskurs, 15 hp, HT-2013Nyckelord: marknadsmakt, oligopol, räntabilitet, riksbanken, RIX-systemet, konkurrensSyfte: Denna studie syftar till att undersöka om det finns ett samband mellanmedlemskap i RIX-systemet och räntabilitet på eget kapital beträffande företag vilka är aktiva på den svenska finansmarknaden.Metod: I denna studie används både en kvantitativ och kvalitativ metod med insamling av kvantitativ sekundärdata från framförallt Svenska Bankföreningen. Kvalitativ data har främst hämtats från Riksbanken.Teori: Structure-conduct-performance paradigm (SCP) samt Porters femkraftsmodell ligger till grund för den teoretiska referensram som ligger till grund för studien att tillägga till detta används även konventionell konkurrensteori.Slutsats: Studien visar på att det föreligger ett statistiskt signifikant sambandmellan ett deltagande i RIX-systemet och räntabilitet på eget kapital. Title: The RIX-system and its impact on financial institutions market power.Author: Tom Douglas and Eric NarfströmAdvisor: Evert KöstnerCourse: NEG300, Bachelor thesis in Economics, 15 hp, fall 2013Keywords: Market power, oligopoly, return on investment, central bank, the RIX-system, competitionPurpose: This study aims to investigate whether there is a correlation betweena membership within the RIX-system and return on investment regarding companies with in the financial industry of Sweden.Method: In this study, both a quantitative and qualitative approach has been used. Regarding the collection of quantitative data, it has been retrieved mainly from Swedish Bankers' Association. Collection of qualitative data has been collected mainly from The Swedish central bank Riksbanken.Theory: Structure-conduct-performance paradigm (SCP) and Porters five-forces framework underpin the theoretical framework underlying the study.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

The following essay aims at the interplay between regional och municipal growth work, and theway cultural heritage is used in growth work strategies. The main issue has been whether theregional strategies are followed up in the municipal strategies, which has been investigated bymeans of question which impact the region?s strategies has at the local level.The essay draws upon an instrumental perspective on cultural heritage and cultural environment,here defined as instruments in the national development and growth efforts. Three publicationsthat highlights potential roles of cultural heritage and cultural environment to act as instrumentsin the regional and municipal development and growth efforts has thereby been selected astheoretical models. These roles has further been summarized in a tabular form as a schematicdivision of main themes with sub-categories, used as a framework for deciphering the regionaland municipal strategies.A content analysis of available strategies at both regional and local levels have been used as amethod for investigating the issue, where the role of cultural heritage and cultural environment(as defined in the schematic table) has guided the reading.

Bakgrund och problemdiskussion: Med hjälp av segmentinformation kan analytiker bryta ned analysen av bolagen till en lägre nivå vilket borde resultera i säkrare analyser. Segmentinformationen är viktig för användarna av de finansiella rapporterna eftersom information om bolaget som helhet kan vara svår att utläsa. Vi har tagit del av tidigare forskning inom området,men vi har dock inte funnit någon forskning med samma syfte som vi har. Vi anser därför att segmentrapportering är viktigt och intressant att studera.Syfte: Vårt syfte med denna uppsats är att utreda hur, bolag noterade på Stockholmsbörsen i branschen sällanköpsvaror och tjänster, utformat sina segmentrapporter i deras årsredovisningar samt hur relevanta, tillförlitliga och jämförbara de är. Vidare kommer vi att studera vad analytiker anser om rapporterna gällande dessa egenskaper med fokus på hur relevanta de är.Metod: I denna uppsats använder vi oss av både kvalitativ och kvantitativ metod.

The purpose of this thesis is to increase the understanding of why convertible bonds are a relatively uncommon financing method in Sweden. The aim is to find the explanatory factors for this situation. The analysis is based on interviews conducted from three perspectives; the investor?s, the adviser?s and the issuer?s. The main finding is that the Swedish financial market has characteristics that inhibit the development of a convertible bond market in Sweden, leading to the fact that most convertible bonds are issued under special circumstances.

The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks.Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility?The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-.

As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.

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.

Thesis in Musicology and Artistic Practice by Anders Soldh. Part of the work for the master?s degree. Studies from School of Music, Theatre and Art, University of O?rebro, 2007.