I denna studie undersöktes faktorer som kan påverka individers positiva attityder gentemot organisationsförändringar. Syftet med studien var att titta på individen och dess attityd gentemot organisationsförändringar. Undersökningsmetoden bestod av en enkätundersökning, i vilken fokus ligger på åtta olika faktorer som kan tänkas påverka eller skapa positiva attityder hos individerna i organisationen vid en förändring. Urvalet bestod av individer från tre olika organisationer med olika förändringserfarenheter. Kön, ålder, erfarenhet samt utbildning varierade bland våra respondenter.

The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for Investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..

Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

The Oresund Region, consisting of the Swedish county of Scania and the Danish islands of Sealand, Lolland, Falster and Bornholm, is widely recognised as a successful example of European cross-border co-operation. The purpose of this region building project is to form a cross-border fully integrated functional region in order to accomplish a high level of economic growth and employment.This thesis argues, by the means of discourse analysis, that the project can be viewed as a kind of post-politics, defined as a politics that under a neoliberal hegemonic consensus strives to manipulate citizens (and to redefine them as consumers and Investors) into better economic performance.This manipulation is carried out by extensive discourse production aimed at convincing people that the Oresund Region exists, that it is a successful region, and that the people who inhabit it are also successful. The deliberate vagueness and contradictory character of the Oresund discourse is investigated and explained as a discursive strategy to incorporate as many views and desires as possible..

A company may use different accounting techniques to adjust accounting information and thereby attract Investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional Investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, Investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

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.

There are various investments to suit different Investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

The purpose of this paper is to analyze the driving forces and barriers which may exist at the implementation of green supply chain management (GSCM) within public organizations. Suggestions that may increase or reduce driving forces and barriers to public activities will also be provided, where such is found. The background of the study is that the public sector is such a major customer for many companies / providers, which makes the sector able to highly affect its suppliers. This essay is based on literature studies. The results showed that GSCM is a relatively unexplored area, especially applied on the public sector.

The first purpose of this thesis is to investigate if, how, and why the perceived collective identity in the town of Karlskrona has changed. Collective identities can due to their socially constructed nature change rapidly in light of new collective experiences. The reason for suspecting such a change in Karlskrona is the immense impact that the change in the global economy, according to Saskia Sassen, has on cities. By interviewing politicians and media representatives from Karlskrona the perceived identity is drawn. The second purpose of this thesis will then be to test if the identity as it is perceived by Karlskronas habitants differ from the one that town officials present through city marketing.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.