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-.

This paper is about a new organization how to get smaller communities to join together and become much larger. The purpose is to find out why Norra Sandsjö community and Bringetofta and Norra Sandsjö parishes were separated when Sävsjö municipality block was formed. The purpose is further to find out what the councils of Norra Sandsjö, Nässjö and Sävsjö, the church council and the people who lived in the area thought about the decision that was made by the executive organization in this matter (länsstyrelsen in Jönköping). Voting was arranged amongst the people, who lived in the specific area that in the first inquiry was suggested to be connected with Nässjö municipality block. The source material gives the result of this voting and the opinions of Norra Sandsjö, Nässjö and Sävsjö communities in this question.

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.

Lower urinary tract diseases are a common problem in cats all over the world. The symptoms are for example dysuria, pollakuria, stranguria, periuria and hematuria. In approximately two thirds of these cats the underlying cause is not known and the disease is therefore called feline idiopathic cystitis (FIC). We need to know more about the disease to get a consistently effective treatment and prevention. A retrospective study was performed in 50 cats with symptoms of FIC and where other causes of inflammation were ruled out. Data like breed, age, sex, body weight, feeding, therapy and therapeutic results were collected, also if it was an indoor or outdoor cat, duration of the symptoms, if there was any stress and if the cat was living with another cat.

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.

The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government?s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit?s formulation. It can also lead to that a consumer audit becomes reality. The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.

When farm animals are transported there are several factors that can affect their welfare. If the vehicle has an accident the welfare of the animals transported will probably be compromised. The aim of this study was to make a survey of accidents with animal transportation vehicles in Sweden. The survey included the number of accidents from January 2000 to May 2014, the cause of the accidents and how the animal welfare was affected by the accident. The authorities which were likely to have reports about accidents involving animal transports were contacted. There were no collected records about transportation accidents and the authorities referred to eachother for information.

This project was a collaboration with Kajsa Bergström. The projected was to develop the French/English deck of cards. We replaced the knight, queen and king with the numbers 11, 12 and 13. We worked with separate aesthetics and solutions after making that common change. I worked on an idea on how to make the cards look slim, by adapting a handcrafted look, full of details.

This paper attempts to investigate the correlation of 12 month abnormal returns and the fundamental value of stocks in theSwedish stock market between the year 2000-2011. Also, the paper tries to apply and evaluate the concept of the margin ofsafety. In estimating the fundamental value we use the residual income valuation model and three different estimationapproaches of the beta coefficient in order to correct for financial and operational biases. We find that our different portfoliosearn abnormal returns. However, this could be explained by the size effect and P/B effect.

DefinitionerInitial public offering (IPO)Den första försäljningen av ett företags aktier på den publika marknaden.AvnoteringHändelsen då ett börsbolags aktie tas bort från marknaden.Sarbanes-Oxley (SOX)Ett omfattande och för ämnet väl undersökt amerikanskt regelverk.Private Equity (PE)Aktiekapital som inte är börsnoterat, investerare som investerar direkt i privata bolag eller köper ut publika bolag från börsen.International Financial Reporting Standard (IFRS)Internationella regler som styr rapporteringen av olika typer av transaktioner och händelser.Mergers & Acquisitions (M&A)Förvärv och sammanslagningar av bolag.Definitioner hämtade från http://www.nasdaq.com/investing/glossary/.

This thesis studies the relationship between risk and the first day returns of Initial Public Offerings (IPO) by assessing the risk of each issuing company with a risk model that combine financial key ratios of importance. The study is based on 92 IPO?s that were made on the Stockholm OMX stock exchange during the period of 1997-2009. The point of departure was to investigate if the uncertainty created by the asymmetric information between investors and the issuing firm could be captured by predicting the possibility of failure in the future. This has been studied by applying Skogsvik?s probability of failure model on the 92 issuing firms.

The aim of the thesis is to study young peoples, defined as boys and girls between 14 and 16 years old, attitudes to library in two municipalities. Notwithstanding the fact that young people, and children, often is given priority in library work, the reality often seems to be another. Attitudes are founded primarily in childhood and therefore it is of great importance to examine how young people regard libraries. Besides studying former research about young people and libraries that has been performed on library and information science, we also have been using concepts and theories from social science. We give a brief outline of youth research and its development and look at official records and legislation to see if and in what context young people are mentioned.

The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.