Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Lämpligheten i att redovisa immateriella tillgångar har diskuterats länge inom forskningen med varierande åsikter. Förespråkare för en mer omfattande redovisning av immateriella tillgångar menar att det bidrar med ökad relevans i finansiella rapporter, medan andra hävdar att en sådan redovisning skadar redovisningens trovärdighet på grund av bristande verifierbarhet. Syftet med denna studie är att undersöka om en redovisning av immateriella tillgångar behövs för att främja relevansen i den externa redovisningen. Genom en kvantitativ undersökning av Stockholmsbörsen utvärderas hur redovisade immateriella tillgångar motverkar diskrepansen mellan bokförda värden och marknadsvärden som uppstår genom konservativa redovisningsprinciper. Studiens resultat tyder på att immateriella tillgångar inte märkbart främjar relevansen i finansiella rapporter, samtidigt som en värdering från modellen om residual income gör det i högre utsträckning.

Since Sweden joined the EU in 1995 there has been a noticeable increase in the value of arable land occurred. This paper is intended to study the inflation of farmland prices. In order to ascertain what affects the market prices so much since Sweden affiliated with the EU three regions has been selected for a detailed study on the subject. These three regions are selected because each of them represents different parts of the Swedish farmlands. The time period that has been examined is the year 1995 until 2009.The price raises in the three observed regions was overall fairly even at the end of the studied period.

The interest for organic food has grown a lot over the last 15 years. Even so, only 3.5 % ofthe share of wallet in Sweden goes to organic food. The purpose of this study is to examine and describe how retailers can get consumers to buy more organic fruits and vegetables. The study was carried out by visiting six Coop Konsum-stores, of which three performed poorly and three performed well in organic sales. We conducted interviews with the department managers, customer surveys and in-store observations.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

The purpose of this Master Thesis is to analyze what suitable hardware platforms there are on the market in order to build a low price control and information system for mobile applications, called small display module. The thesis will be underlying material for making a decision for further development. The result of the thesis consists mainly of a Windows CE kernel and a schematic for a CPU card, on which it would be suitable to build the display module. Another major part of the report is the introduction of different techniques that could be of interest when designing a processor based system. The processor architecture that was chosen is the x86.

This paper aims to describe the geographical changes of Swedish international aid politics since 2007, which was the year the new aid reform of decreasing collaborating countries, came up. To decrease the number of aid receiving countries due to efficiency is not a new idea within Swedish aid politics, but Sweden received criticism from the (DAC) Development Assistance Committee, saying Sweden was active in too many countries, and the government established a policy to decrease the amount of countries given aid. Despite the government?s recent work, science has shown on a failed country focusing. This is followed up in the paper trough examination of statistics to measure the extent of the reduction.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

Nuclear power plants existences have been well debated since the 70s (Swedish radiation safety authority, 2014). Accidents, risk and presence connected to nuclear power plants have been part of many studies around the world. Recent studies have shown a connection between prices of houses and the distance and presence of nuclear power plant in a surronding area of the house. This paper uses Hedonic price modelling to investigate the willingness to pay for an increased distance to the Swedish nuclear power plant, Forsmark. For the dependent variable selling price was used and the independent variables were number of rooms, living area, other area, lot size, selling year, building year and distance to Forsmark.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

This thesis concerns the control of outsourced interorganizational buyer-supplier relationships in the low-price fashion industry. A qualitative case study has been performed on two supplier relationships of a low-price fashion company. By identifying specificities of the industry and relating them to control problems and their implications on control solutions, the thesis has established a relation between industry specific characteristics and the way companies in the industry control their supplier relationships. The analysis is based on a theoretical framework created by Dekker (2004). Amongst other factors, the difficulty to define, quantify and measure the design variables of a fashion good, the high heterogeneity between individual products and the difficulty to predict the trend based demand, create high coordination requirements as well as appropriation concerns solved through extensive formal control.

The purpose of this essay was to examine the packaging design´s communications related to the colloquially brand's symbolic capital and how they became meaningful through experience and perceptions that led to the identification processes in the consumer society. There were eight interviews of snuff users who became my main collections materials. My theoretical framework was discourse psychology´s emphasis on language and Bourdieu´s concept provided important tools in the analysis of the material.I could highlight that packaging design and the brand had influenced the informants and given them symbolic beliefs and what it meant to sniff a certain brand. Color, brand awareness and price were crucial in choosing where the informants attributed themselves the cans symbolic values to their identity. It could be inferred high and low status perceptions based on stereotypes in the design itself..

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.