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.

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.

The purpose of this study is to understand how codes of conduct function within the context of supply chain of electronic industry. This is a qualitative research and a case study is the research approach. Conclusions are that the codes of conducts could be perceived differently within different contexts. Therefore, cultural and legal issues should be considered while formulating, implementing codes of conduct or assessing the compliance..

Corporate social responsibility, CSR väcker intresse bland företag och även många forskare har uppmärksammat begreppet på senare tid. Det finns banker som har börjat ta hänsyn till CSR i låneprocessen. Däremot är den forskning som finns om hur ett företags arbete med CSR beaktas i låneprocessen begränsad, vilket gör det svårt att skapa en förståelse för området. För att kunna skapa en bättre förståelse har det resulterat i frågeställningen: Hur och varför beaktar banker företagens arbete med CSR vid kreditgivning? För att besvara frågeställningen har CSR definierats med sju dimensioner vilka har varit utgångspunkterna för den teoretiska referensramen, samt för den kvalitativa studien.

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.

Playing chamber music is not only about music - there are social and practical things to deal with too. For example things like how to decide practising times and how to share the responsibility of the practical things like finding score for the music and booking rooms for the rehearsals. And also how to choose a way to interpret a piece when members of the ensemble are having several different opinions about it, what kind of roles people in the ensemble take and how these roles work with each other. This is an essay about what I have learned about these things on the different lessons and lectures, from all conversations with my fellow students and teachers and from my own experience as a member of different ensembles during my studies in the University of Gothenburg..

CSR, Corporate Social Responsibility, har under de senaste decennierna utvecklats till en mer eller mindre obligatorisk del i ett företags verksamhet i dess strävan att lyckas överleva på den konkurrensutsatta marknaden. Det finns dock än idag stora skillnader i hur pass mycket olika företag ägnar sig åt CSR. Med utgångspunkt från en rad olika skandaler som media belyst de senaste två decennierna, och hur allmänheten reagerat på detta beroende på vilket företag det varit fråga om, har ett intresse väckts i varför vissa företag lägger mer resurser på CSR-arbete än andra.Denna studie ämnar undersöka huruvida det förekommer skillnader mellan industri- och konsumentföretags grad av CSR-arbete, och i så fall - mer specifikt - om dessa skillnader har att göra med om det är ett industri- eller konsumentföretag, eller om det endast är andra faktorer som spelar in. Studien bygger på en kvalitativ undersökning där två företag från respektive bransch undersöks på djupet, och kompletteras med en kvantitativ undersökning där hållbarhetsredovisningar samt webbsidor från ytterligare tre företag från respektive bransch studeras. Utifrån tidigare forskning samt det teoretiska ramverket som framtagits, genereras tre hypoteser där förväntningar på utfallet presenteras och testas.Undersökningen visar att det förekommer skillnader mellan valda företags CSR-arbete, inte bara mellan branscherna utan även inom dem.

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.

Nathan Söderblom, Swedish archbishop 1914 - 1931, understands his role as bishop from an integrated theological conception that episcopacy is a gift to the church and the apostolic succession a heritage of utmost value. Episcopacy is an important tool to make the churches come together. in his work for peace during the Great War it was through his position without any power that he could approach the politicians. His calling was not only for Sweden; he had a responsibility for the whole world. In the Ecumenical Cope for the 1925 Stockholm meeting Söderblom expressed his views on the importance of the Uppsala see.

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.

We have in this essay studied the Swedish Hedge Fund Market available for the average Swedish private investor. We have closely looked at the risk measurements that are applicable on the evaluation of Hedge Funds today, and furthermore studied how they are communicated and what they actually contribute with in terms of risk and yield. Our survey attempts to clarify the shortcomings in the communication between the Hedge Fund Managers and their smaller investors. Do they really know where they put their money? The market is rapidly expanding and our goal was to find improved ways to inform about the Hedge Funds risks and opportunities.

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.

Corporate social responsibility (CSR) does not have an explicit definition but instead entail a broad spectrum of various obligations that an organisation is responsible for. CSR has in recent years become a highly relevant and debatable topic as a consequence of the increased exposure of companies to society. Due to an augmented consumption from the general population, CSR is of great importance in companies' aspiration to create and maintain a solid relationship with costumers. Previous researches have described what areas of CSR are most relevant in terms of consumption. However, it can be suggested that these publications have failed to provide an indication of what type of costumers these various areas attract.