During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

The purpose of this thesis is to study and determine how working in cross functional teams can generate value in an effort to facilitate innovation. An inductive scientific perspective is chosen as the research approach. A single case is investigated with the theoretical framework based on Resource Based View, Intellectual Capital, Innovation theory and theories concerning Cross Functional Teams. The empirical material has been collected through primary data; surveys, interviews and secondary data; literature, websites and further complementary data. The practice of using Cross Functional Teams will enhance organizational learning, knowledge transfer, increase communication and innovation, which in turn will increase the speed and performance of the new product development process.

Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

The aim of this thesis is to examine what factors that influences the management control in a family business operating in a sector in which they are under-represented. We have therefore conducted a case study of a family business in the finance sector, E. Öhman J: or Fondkommission AB (Öhman). The first conclusion is that the management control in Öhman is influenced by the environment and the increasing size of the company. We have found, however, that it is to an even larger extent affected by the fact that it is a family business even though the company is operating in a sector in which family businesses are not the norm.

The purpose of this Bachelor thesis is to analyze if there is a correlation between stock prices and the amount of searches of the companies names on Google. The theories used in the study were Capital Asset Pricing Model (CAPM) and Efficient Market Hypothesis (EMH). Regressions analysis is used as the statistical method to see if there is a significant correlation between the stock prices and the amout of searches of the company name on Google. The data used were the rate of return of three companies (ABB, Oriflame and Sandvik) on the Nasdaq OMX Nordic stock market, the rate of return of the Nasdaq OMX Nordic stock market index (OMX Stockholm_PI) and the Google search frequency from Google Trends on each company. The result showed no significance and the conclusion of the thesis is that there is no significant correlation between the three studied companies and their search frequency on the search engine Google..

The aim of this text is to study how sectional managers in the care of the elderly work so as to promote basic human values. Semi-structured interviews generated qualitative data from five sectional managers. A hermeneutical approach was applied for interpreting the interviews. The result shows that the respondents are conscious of the fact that it takes a lot of long term work before a change in current procedures will happen. Also, the common everyday principles of work and basic values will continue to be part of the care of the elderly.

In an organizational change process, motivated employees are considered an asset. Work motivation can both be seen as situational and as a stable individual characteristic. The present study attempts to investigate how the employees at the Social Insurance Office in Scania experience the present organizational change by focusing on work motivation and well-being. Both questionnaires and interviews were adopted to examine the area of interest. Findings indicate that the organizational change is considered chaotic but necessary by the employees.

A high degree of urbanization with growing cities has raised a need of transforming closed landfill sites for giving them new uses. This study aims to investigate how old landfills can be re-used, what has lead to the new uses, and for what and whom the transformed site will be an asset. The method used is a case study of four different landfills in Stockholm county, Sweden. The case study is analyzed in the light of former studies regarding re-use of degraded urban areas, so called brownfields, and in particular studies and reports of landfill re-use. The result indicates that old landfill sites is identified as an area with possible values if transformed properly, in the case study area especially as green structure and recreation areas.

This study examines implementation from national law in to local practice in the district of Kalmar to assure newly arrived immigrants orientation in civics. The study takes its starting point in Lipskys theory about street-level bureaucracy.  Questions that are discussed are about how  the education is understood by refugee?s coordinators, civic communicators and the new immigrates, how the organization has been and what role the demography and economic structures has played for the organization. It is a case study where interviews and enquete has been used.

Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder.Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster.Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar.Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag..

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the Intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The aim of this text is to study how sectional managers in the care of the elderly work so as to promote basic human values. Semi-structured interviews generated qualitative data from five sectional managers. A hermeneutical approach was applied for interpreting the interviews. The result shows that the respondents are conscious of the fact that it takes a lot of long term work before a change in current procedures will happen. Also, the common everyday principles of work and basic values will continue to be part of the care of the elderly.

The purpose in this Bachelor degree project has been to create a visual identity and to design a compilation cassette for the small music distributor Kyrkvägen Kassett. My way of approaching the task has been to draw parallells between the cassette as an obsolete music format and more or less abandoned or anachronistic formats, materials and printing methods in the graphic design area. The result is a visual identity that is built upon materials and methods of production rather than specific visual elements. The work is to be seen as a tribute to the small non-profit producers of music and graphic design. As often done in the DIY movement, I chose to consider my lack of practical knowledge in these fields not as an encumbrance but as an asset and an incentive.

Allt eftersom affärsklimatet skiftar från ett industribaserat klimat till ett kunskaps- och informationsbaserat klimat blir även företags intellektuella kapital betydligt viktigare. Då intellektuellt kapital inte kan klassificeras som en tillgång i balansräkningen, är det upp till var och en att frivilligt redovisa sådan information, till exempel via sin årsredovisning. Genom att signalera sitt intellektuella kapital kan den asymmetriska informationen mellan företaget och dess omgivning reduceras och företaget kan bli legitimerat av samhället, få lägre kapitalkostnad och lättare att få tag på kapital, samt visa sin attraktivitet till potentiella medarbetare.Syftet med uppsatsen är att bygga en förståelse för hur börsnoterade företag signalerar sitt intellektuella kapital i årsredovisningen och varför de gör det. För att uppnå detta har företagen på OMXS30-listans årsredovisningar analyserats med hjälp av en modell för intellektuellt kapital vid namn The Intangible assets Monitor. Vidare har även semistrukturerade intervjuer genomförts.Analysen av den insamlade empirin visar att börsnoterade företag till stor del redovisar sitt intellektuella kapital i form av diskussion, då det är ett väldigt kvalitativt element och är svårt att kvantifiera.

The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.