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 interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

The development of farm-operated biogas plants in Sweden is increasing. This study investigates the process that firms go through in developing such ventures. The aim is to identify obstacles and opportunities that individual farmers have encountered during the implementation process, and through a comparative analysis find similarities and differences between cases. The overall goal is to increase understanding of the factors that influence farmers? development of farm-based biogas production, and more specifically, explore opportunities for support organizations to contribute to the innovation process. Findings indicate that the implementation process has changed over time.

Syfte: Vårt syfte är att undersöka huruvida småföretags eventuella högre avkastning på Stockholmsbörsen 1997-2002 beror på att små företag i högre grad än stora är marginal firms. Metod: Vi skapar sex portföljer, som jämförs i par. Ett par för storlek, ett för soliditet och ett för utdelning. Därefter beräknar vi deras avkastning för åren 1997-2002 och kontrollerar om signifikanta skillnader finns. Vi skattar även betavärden ? både för marknadens riskpremie och egna faktorer ? för storleksportföljerna.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

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.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.

The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

Inledning: Omorganiseringstrenden har varit stark i Sverige under 2000-talet. Ett av motiven har varit att HR-funktionens strategiska personalarbete kan bidra till kostnadseffektivitet och värdeskapande som behövs i en konkurrenskraftig miljö. Kunskapsintensiva organisationer i tillväxt är helt beroende av sitt humankapital och bör definiera behoven att ha ett utstuderat sätt att arbeta med HR.   Syfte: Syftet med studien är att förstå de behov och förväntningar som föreligger att implementera en formaliserad HR-funktion för kunskapsintensiva företag i tillväxt. Vi vill genom studien undersöka HR-funktionens roll och betydelse samt nyansera bilden av organisationens drivkrafter till att implementera en formaliserad HR-funktion. Metod: Uppsatsen består av en induktiv ansats med en kvalitativ metod.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

At the end of 70s and the beginning of 80s, 18 terminals was built and used for chipping wood residue from clear cuttings. Most of the terminals was terminated before the 2000s but with the high oil- and energy prices that we can see today there might be a place for these terminals again. The goal with the study was to analyze and compare economical differences between 5 different logistical systems, collected data was used with a set of formulas. The systems include long range transport of slash, chips and bundles. Three of the systems include transport by lorry to industry the last two includes a terminal with access to train transport.

The society of today can?t manage without transportation. We need transports to getfood, to go to work and to create new products. The transportation ofgood is thus an important part in the function of the society and they?ll increase, bothin number and in amount.

The aim of this study was to investigate and describe conceptions that been used when people talks about grapples and to put together parameters that the customers sees as important when they chose a grapple from Hultdins. Every year Hultdins manufacturer and sells about 3500 grapples around the world. With so many users its difficult to oblige everyone. To get an apprehension of what kind of grapple the operators wanted a formula with 18 questions was made. For the interviews 20 forestmachineoperators were choicest who had experience from Hultdins grapples, a lot of them also had experience from other grappleproducers and constructions. The study showed that it is the durability the users give priority to.

With an increased demand for biomass based energy and with development of better technique harvest biomass, new possibilities open up. With the possibility to combine traditional cleaning of road?s right of way with biomass harvesting, the work of suppressing tree vegetation could become profitable or at least decrease the road maintenance cost. However, knowledge about productivity and profitability in mechanical biomass harvesting in roads? right of ways are still limited.