Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

The guest harbor on Utö, Utö Gästhamn, is currently using electricity for heating all of the water used in the showers and taps. Because of the large amount of visitors, especially during the summer months, the hot water usage gets very high and that is also the case for the electrical bills. During the year of 2011 the cost of electricity for Utö Gästhamn reached a total of 257 500 kr. Out of these 257 500 kr approximately 142 000 kr, 55 % of the total cost, were because of the water heating.The report is the result of a cooperation with Skärgårdsstiftelsen, the Green Islands-project and Utö Gästhamn where the mutual goal is to dimension a solar energy system, to promote the sustainable development.Initially the different techniques for the solar energy system are researched. The techniques are plane solar collectors, evacuated tube collectors, pool collectors and photovoltaic cells.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

Since some years Linköping has invested in biogas production, mainly from offal's, residuals from food industry and manure. The municipality goes for biogas in the local traffic and in all transportation. It is also possible for private car owners to run their cars on biogas. The purpose of this essay is to perform a cost-benefit analysis and examine if the project has been beneficial from a social point of view. The effects have been identified, measured and monetarily valued. The essay is limited to include the year of 2006 only.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.