Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

The purpose of this study was to examine the experience of organizational culture among salespeople at a specific workplace. The purpose was also to investigate what motivates these salespeople in their work and the impact culture has on their motivation. We have used a qualitative research method to collect the empirical material. With the help of seven interviews, including six salespeople from one of Sweden?s biggest electronic retailer and also one information interview with a sales consultant, we attempted to find the answer to how they perceive the organizational culture and how it affects their work motivation. The following questions are used to fulfill this purpose: ? How do the salespeople experience the organizational culture? ? What motivates the salespeople in their daily work? ? What effects does the organizational culture have on the salespersons motivation? As analytical tools we have used are the concept of organizational culture, Schein's description of the three components of culture and Herzberg Motivation-Hygiene theory. The results of the study indicate that the salespeople experience a positive organizational culture and that this culture promotes fellowship and unity between colleagues, which in turn contributes to an enhanced motivation.

Organizational culture is subject of a great debate nowadays and there is especially three schools which affairs its nature of reality; modernism, symbolism and postmodernism. This thesis is built upon a case study about the organization Idé & KunskapsCentrum, which experience various cultural issues. Observations made during visits in the organization environment forms the ground on which discussions about different perspectives are made regarding organizational culture.The thesis describes and investigates the subject of organizational culture and its relationship to human behavior in organizations. Furthermore, I discuss and analyze organizational culture from the three different perspectives, in order to present a critical view on the subject for the reader.The thesis is based upon a case study about the organization Idé & KunskapsCentrum. A qualitative research method has been conducted with data collected especially from an ethnographic study, but also via semi-structured interviews.

The public health care sector has come under increasing pressure to cut down costs, maximize productivity and satisfy patients' needs during the 1990s and onwards. As a way of "getting more for less" quality management has been introduced. Originating in the private manufacturing industry, quality management has a strong focus on productivity and efficiency, aspects which are measured in quantitative terms. However, there are strong concerns that quality management is a means of speeding up the marketization of public health care by introducing core values much different from the ethic and medical norms that traditionally underpin health care organizations.This essay focuses on how quality management has been introduced to, and transformed by, public health care. A theoretical framework based on new institutionalism is constructed, and translation theories are used as a way of illustrating how the medical institutional environment, in fact, changes the concept of quality management.

This case study has its starting point in an unpublished study where the results showed that there is a conflict between the leadership and the employees in a private company. The conflict is identified as a result of the company leadership is steering for cost savings and efficiency The aim of this study is through analysis of  the open questions in a quantitative survey describe how the staffs  attitudes and culture is affecting the leadership of the organization. The ideological aspect is very clear and through the aspect of the structural differences between the public and private sector makes it possible to identify the staff?s social rules, ideology and group norms.  These are shown to be in conflict with the economical perspective of the private sector.

The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and standards of a multicultural organization. For study objects we selected two companies nominated as ?good examples? of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both companies have by some term a heterogenic staff of workmen in some parts of the organization although the heterogeneity occurs only on a lower level at the organizational hierarchy.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

the most obvious problem at Traction today is the in-between handling that demands much time and resources. The reason is that the packages are not designed with handling in mind. Several of the packages of today also have a poor degree of utilization that means there is room for a fewer number of articles. That in turn means more packages, more transports, more storage space and more staff. On the basis of a specification of demands ? which take quality and environmental influence, as well as transport, handling and economy in account ? we have developed suggestions on new packages that will facilitate handling and lower the total costs, The time of handling will in some cases abbreviate to just a few seconds with the new packages.

The purpose of this study was to examine the experience of organizational culture among salespeople at a specific workplace. The purpose was also to investigate what motivates these salespeople in their work and the impact culture has on their motivation. We have used a qualitative research method to collect the empirical material. With the help of seven interviews, including six salespeople from one of Sweden?s biggest electronic retailer and also one information interview with a sales consultant, we attempted to find the answer to how they perceive the organizational culture and how it affects their work motivation. The following questions are used to fulfill this purpose: ? How do the salespeople experience the organizational culture? ? What motivates the salespeople in their daily work? ? What effects does the organizational culture have on the salespersons motivation? As analytical tools we have used are the concept of organizational culture, Schein's description of the three components of culture and Herzberg Motivation-Hygiene theory. The results of the study indicate that the salespeople experience a positive organizational culture and that this culture promotes fellowship and unity between colleagues, which in turn contributes to an enhanced motivation.

Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

Networking is an important part, for organizations, in the recruitment process. This since the emergence of Internet networking has become more common and the organizations finds that networking is applied more frequently in the recruitment process. Organizations have noticed that networking often is a more cost efficient option compared to traditional recruitment. Since networking in the recruitment process has increased, we intend to investigate if and how it affects the composition of organizations. This thesis aims to examine networking in the recruiting process, and aims to make no differences between networking offline and online.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Denna studie ämnade ta reda på hur organisationskulturen påverkades och hur kommunikationen förmedlades vid en fusion av fem myndigheter till en övergripande myndighet. Tillvägagångssättet var kvalitativt med semistrukturerade intervjuer som datainsamlingsmetod. Sexton mellanchefer från fem olika avdelningar intervjuades om hur de uppfattade sammanslagningen och hur de upplevde kommunikationen inför, under och efter denna fusion samt hur de upplevde att organisationskulturen hade påverkats. Vidare undersöktes huruvida de upplevt att regeringens mål och vision för fusionen framgått tydligt. Analysprocessen genomfördes genom att meningskoncentrera transkriberingarna från intervjuerna och dela in dessa i huvudteman med subkategorier i två matriser och sedan analysera och sammanfatta dessa under respektive huvudtema.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.