Denna uppsats behandlar svenska börsnoterade fastighetsbolags tillvägagångssätt att värdera sitt fastighetsbestånd. Både när det kommer till metod och typ av värdering (graden av intern kontra extern).Vidare undersöks faktorer som står till grund för dessa och hur företagens värdering har förändrats sen en kortare tid tillbaka.Uppsatsen kombinerar analyser av finansiella årsredovisningar från svenska börsnoterade fastighetsbolag med ett par kvalitativa intervjuer med några av de högst respekterade och uppsatta personerna i fastighetsvärlden.Analyserna visar på att en majoritet av fastighetsbolagen använder en hög grad extern värdering tillsammans med avkastningsbaserade värderingsmetoder. Även en förändring av fördelningen mellan intern och extern värdering under de senaste fyra åren konstateras och reflekteras över.I intervjuerna jämförs bland annat interna och externa värderingars riktighet och trovärderighet ur två väldigt olika perspektiv. Här tas även problematik upp och skillnader i teori och praktik..

Since the beginning of the twenty-first century, China has captivated global attention due to its astonishing economic growth. This development has resulted in an enormous growth in foreign direct investments, as well as the country?s new role aseconomic super power. When joining the World Trade Organization in 2001, China agreed to adhere to the minimum requirements of the organization?s several multilateral agreements.

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.

The explosion of new digital media puts pressure for developments within copyright law both in Sweden and internationally. These developments are taking place on two different international areas: (1) WIPO which is a part of the UN family and (2) the EU where a new directive on copyright law is being prepared and probably implemented during 2001. The aim of this thesis is twofold: (1) to study which considerations libraries must make when handling the new digital media both under today's copyright laws and under those which are being developed internationally. (2) What will be the consequences, for Swedish libraries, if the new EU-directive on copyright law is implemented in Sweden? By analysing current copyright laws, international treaties and the proposal for a new EU-directive as well as the national debate the thesis brings attention to a number of central issues for libraries.

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 purpose with this essay is to give the reader an insight into and to describe the Danish Work Environment Act in its current wording and then compare it with the Swedish Work Environment Act. The first part of the essay describes the Work Environment Act and after that I compare with the Swedish Work Environment Act. At the end of the essay I will give my own thoughts of the result of this essay. I have chosen not to describe some of the chapters of the Act, for example the chapter about technical means and materials, because of the less importance for this essay and of my own interest. I have also chosen not to make mention of individual professions.

This Masters thesis concerns difficulties experienced by Gender Studies researchers in an information seeking context. The aim is to identify, and study the cause of, these potential difficulties by asking the following questions: How do researchers in Gender Studies seek information? What difficulties may arise when information seeking is carried out in Gender Studies? What may be the cause of these difficulties? What does Gender Studies consist of? In order to find feasible answers to these questions, particular attention is paid to the context in which the researchers exist and work. The database KVINNSAM serves as an example of how libraries have tried to overcome barriers in information seeking in Gender Studies. The method used is a qualitative one based on interviews and literature studies.

Vi ser en förändring i hur vi använder applikationer. Från att tidigare varit associerat till en dator och begränsat till ett par operativsystem finns de numera överallt. Fler plattformar innebär att man måste utveckla en applikation till var och en av dessa. Detta gör att utvecklingstiden och kostnaderna ökar och efterfrågan av crossplattformlösningar i form av webbapplikationer har därför ökat. Vi tittar närmare på hur det går att använda sig av HTML5, och övriga tekniker som en modern webbläsare har integrerat stöd för, för att utveckla webbaserade applikationer. Vi tar reda på om det finns några hinder eller begränsningar i detta och om det finns några fördelar i att använda webben som plattform. Resultatet indikerar att med de nya tekniker som är på ingång kan man utveckla webbbaserade applikationer med prestanda motsvarande Java eller C#.

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-.

The aim of this master thesis is to investigate changes within four discourses identified in the curriculum material of the Swedish library education in Borås Bibliotekarielinjen dating from 1977 and 1985 and its successor Library and Information Science Biblioteks- och informationsvetenskap dating from 1995, 1999. My method used is a text analytic method primarily derived from the discourse theory of Ernesto Laclau and Chantal Mouffe, yet with addition of tools from the critical discourse analysis of Fairclough. By identifying three floating signifiers within the material, i.e information, library, and librarian, and thereafter identifying their fixation, a pattern of resemblance and diversity in the fixating signs appeared between different courses of the curriculum dating from 1999. Hence I could establish an order of discourse consisting of four library discourses, a knowledge organisation discourse, a user discourse, a society discourse and a management discourse. Using this discursive order as a pattern, I could trace these four discourses back in time within the material dating from 1995, 1985 and 1977.

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.