Detta examensarbete har genomförts vid Mälarenergi Elnät AB i Västerås. Undersökningen föranleddes av regeringsbeslutet om att elmätare måste avläsas en gång per månad från 2009. Konsekvensen för Mälarenergi är att de måste investera i ett automatiskt mätinsamlingssystem. Syftet med projektet har varit att skapa en generell investeringsmodell för att ekonomiskt utvärdera ett antal mätinsamlingssystem. I rapporten har Milabs, Seneas, Enermets, HM Powers, Iprobes samt Techems och Viterras system analyserats.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

Purpose: The main objective of this study is to research whether an announcement of an acquisition generates positive/negative abnormal short-term return towards the buying company?s shareholders. The secondary purpose is to research whether any differences could be due to selected factors: firm size and industry.Method: The study is quantitative in nature where the research aims at the stock price movement around the announcement of an acquisition. The sample size includes 30 companies between the years 2000-2010. The abnormal return is investigated by an Event Study.Conclusion: Our study shows that the publication gives a positive abnormal return in comparison to the respective sector indexes.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

Until recently, the art market has expanded for several consecutive years. The primary art market is characterized by an unclear pricing mechanism and an infinite as well as limited supply. Previous business studies have so far primarily focused either on art as an investment or on the gallery?s activities. This thesis takes an explorative approach and aims to shed a light on the art collector?s behavior on the Swedish market for contemporary art.

This thesis concerns how local governments use the concept sustainable development, and what the concept means. The concept of Agenda 21 and local Agenda 21 will also be discussed in this essay, because it's an instrument for local governments to specify their work towards sustainable development. I have interviewed civil servants in leading positions in the municipalities? work with environmental questions and sustainable development. In the choice of method for this thesis, I use the qualitative method and for the interviews I chose the ?semi structure way of interviewing?.This thesis shows that local governments? implementation of sustainable development and Agenda 21 differ between the municipalities.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.

Syftet med uppsatsen är att öppna upp en diskussion kring frågan om huruvida ett företags pris- och outputstrategi och tillväxt påverkas av eller påverkar kapitalstrukturen i samma företag.Vi har utifrån en deduktiv ansats använt oss av både kvalitativ samt kvantitativ data.Vi har valt följande begrepp och teorier för att förklara sambanden mellan kapitalstruktur och strategi: Aggressiv och defensiv strategi, konservativ och offensiv strategi samt Limited liability, Predatory behaviour och Investment effect theory.Vi har genom kvantitativ data samlat in sekundärdata från respektive företags hemsida samt från deras årsredovisningar. Genom kvalitativa metoder har vi samlat in primärdata i form av telefonintervjuer.Våra resultat tyder på att det kan finnas ett samband mellan kapitalstrukturen och de aspekter av strategi som vi valt att undersöka. Dock kan vi inte dra några generella slutsatser då vår population är alltför liten. Vissa av de teorier som vi har byggt vår uppsats på behöver utvecklas för att passa på ett tillfredsställande sätt till detta problem..

Abstract Title: Municipal property companies CSR investments Seminar date: 2015-05-28 State university: Halmstad University Institution: School of Economics, Technology and Sience (ETS) Level: Bachelor Thesis in Economics, 15 hp Authors: Carl Berg von Linde and Martin Samuelsson Examinor: Jan-Olof Müller Supervisor: Eva Berggren Number of pages: 39 Attachments: 3 Keywords: CSR, Municipal-owned housing, Social- and environmental responsibility, Strategic CSR, Legitimacy, Levers Research question: · How do municipal Swedish real estate companies invest in CSR and why? Purpose: The aim of this study is to understand how three municipal property reasons around investment in CSR and to identify different factors why investing in CSR differs between municipal property companies. Methodology: A qualitative study with abductive conducted semi-structured interviews of three municipally owned housing companies. Conclution: The municipal real estate industry uses CSR as a strategy to gain different benefits such as brand recognition. By acting responsibly, companies will strengthen their legitimacy and create long-term economic gain.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Many studies have shown that unethical acting can affect the share price of the company negatively. However, this is not always the case. The aim of this thesis is therefore to examine what it is that can cause the share price to be affected negatively by unethical acting exposed in media. This qualitative study is primarily based on interviews with institutional investors, but also with economic journalists and investor relations managers. Our conclusion is that there are three main reasons why the share price can be affected by unethical acting, namely economic consequences, the management's behaviour and psychological factors.