Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Denna studie har till syfte att undersöka hur betalningsviljan har ändrats med tiden förolika prognostiska faktorer på bostadsrätter. Resultatet kan användas för att förutspå prisutvecklingen på bostadsrätter som exempelvis kan användas som underlag för att skapa ett rättvist premiepris på försäkringar för prisfall på bostadsmarknaden.Undersökningen gjordes på 118 718 antal sålda lägenheter mellan år 2005 och 2013 i Stockholms kommun. Ett antal relevanta attribut och dess prognostiska faktorer på bostadspriset undersöktes med multipel regression. En regression gjordes per år varefter de prognostiska faktorerna analyserades och jämfördes.Resultatet av studien visar att betalningsviljan av boarea och avgift har minskat mellan år 2005 och 2013. För boarea minskar betalningsvilja med ökat antal rum vilket skulle kunna vara en effekt av bolånetakets införande.

Retrospective data from two stud farms, in this study named stud farm A and B, including 742 mares, was statistically analysed. Parameters included in the analysis were type of insemination, date of the first insemination, number of inseminations, the age of the mares, if the mares had a foal or not, foaling date, result of pregnancy examination (if it was done), twin pregnancy and treatments given to the mares. The pregnancy results and the treatments where compiled into a number of frequency tables in which the mares where arranged according to age, month of first insemination, foal or not and type of insemination. There was a significant difference in pregnancy result between the years at both stud farms (2001 better than 2002). At stud farm A, in year 2001, month (at start of insemination) significantly influenced the pregnancy result.

Vi vill med vår uppsats försöka hitta förklaringar till varför börsintroduktioner misslyckas. Med dessa förklarande variabler vill vi försöka skapa en modell som kan förutse huruvida en introduktion kommer bli lyckad eller ej.Teorin bygger på aktuell och tidigare forskning om misslyckade börsintroduktioner. Det redogörs även för förekommande begrepp och variabler.Vi använder ett kvantitativt angreppssätt för att besvara uppsatsens problemformulering samt uppfylla dess syfte. För att hitta de variabler som förklarar en misslyckad börsintroduktion använder vi oss av en logistisk regression.De variabler som vi funnit som kan förklara en misslyckad börsintroduktion är företagets ålder, dess skuldsättning, huruvida företaget är uppbackat av venture capital eller ej samt andelen kvarhållna vinster i förhållande till totala tillgångar. Den modell vi skapar förutser en lyckad respektive misslyckad introduktion i 69 procent av fallen..

Spelar finansiering roll och hur bo?r fo?rdelningen mellan eget kapital och skulder se ut? Kapitalstruktur har studerats i ma?nga a?rs tid och forskare har fo?rso?kt finna de faktorer som kan pa?verka kapitalstruktur och om skuldsa?ttningsgraden pa?visar samband mellan olika betydande variabler.Syftet med denna studie a?r att underso?ka kapitalstrukturen hos fo?retag inom olika branscher i avseende pa? skuldsa?ttningsgrad, tillva?xt, fo?retagsstorlek och fo?retagsa?lder.Underso?kningen a?r genomfo?rd utifra?n en kvantitativ ansats som omfattar 50 fo?retag pa? NASDAQ OMX Stockholm. Korrelation- samt regressionsanalyser genomfo?rdes fo?r att underso?ka sambandet mellan fo?retagsstorlek, fo?retagsa?lder samt tillva?xttakt som oberoende variabler och skuldsa?ttningsgrad som beroende variabel.Studien har visat att fo?retagsa?lder a?r en branschspecifik variabel som pa?verkar skuldsa?ttningsgraden pa? olika sa?tt beroende pa? bransch. Samtidigt som fo?retagsstorlek och tillva?xttakt har visat sig vara icke branschspecifika variabler.

The simple view of reading is a theory in which reading is divided into decoding and linguistic comprehension. The theory has been used to explain and to subgroup reading disabilities. Research has also investigated if additional factors are of relevance to reading. In the present study, decoding was divided into the factors orthographic decoding and phonological decoding, while comprehension was divided into word comprehension and grammatical comprehension. The purpose was to analyze these factors and their contribution to reading ability in children in fourth grade: one group with reading difficulties (n=36) and one group with typical reading ability (n=36).

Packaging has had little impact in marketing literature. Research has focused on a single transaction approach. Lately researchers are looking at packages as a tool for brand building purposes. Thus, the focus is moving towards a multiple transaction approach, where packages can affect the consumer also after the purchase. For a range of goods extrinsic cues has been shown to have stronger effect on consumers' evaluation than intrinsic ones.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

This paper examines how debt cancellation, given under the HIPC-initiative, has affected corruption over the period 2000-2006. The examination is foremost interesting due to earlier research showing that high corruption leads to unequal distribution of economic resources. This, combined with the objective of the HIPC initiative to reduce poverty, indicates that combating corruption must be successful in order to fulfill the goals of the initiative. A linear regression shows that countries that have benefited from the HIPC-initiative indeed have a lower corruption than other countries. A panel-data analysis shows on the other hand that no effect on corruption due to debt cancellation or reforms undertaken in the program can be confirmed..

Bakgrund:Handeln på aktiemarknaden har den senaste tiden genomgått en teknisk utveckling och blivit mer lättillgänglig för flera. Här verkar aktieägare med förhoppningen om att skapa en överavkastning på aktiemarknaden. I motsatt förhållande finns det studier som menar att det inte skulle finnas några möjligheter till överavkastning. Därmed blir det intressant att undersöka huruvida nyckeltal kan förklara avkastningen för dagens aktiebolag.Syfte:Syftet med studien är att undersöka hur väl nyckeltal förklarar den kortsiktiga avkastningen hos tillväxt- respektive värdebolag. Detta för att komma fram till om något nyckeltal är mer användbart för att förklara sambandet till den kortsiktiga avkastningen för tillväxt- eller värdebolag.Metod:Studien bygger på en kvantitativ metod där tre nyckeltal har analyserats med hjälp av enkel linjär regression.Resultat:Studiens resultat konstaterar att nyckeltalet, avkastning på totalt kapital, är mest användbart för att förklara sambandet till den kortsiktiga avkastningen hos tillväxt- och värdebolag.

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

Multiple Congenital Ocular Anomalities (MCOA) is a genetic disease that affects primarily Silver coloured horses of breeds such as the Rocky and Kentucky mountain horses. In these breeds the Silver dapple colour is very popular leading to an increase of affected horses. The major feature of the disease is ocular cysts of variable size. Large cysts also lead to a variety of secondary syndromes, for example retinal detachment. In previous studies the locus for MCOA has been mapped to an interval of 420 kb on equine chromosome six.

In the fall of 2014 a literature review and a scientific study of the topic; "... in the extent to which companies in the industry applies the evaluation of continuous improvement? was conducted at Mälardalen University. These studies are the foundation of this thesis.A strategic improvement is often divided into smaller steps of improvements at each hierarchical level from the top down through the organization. But if there is no response system that can confirm the results of these improvements back through the organization it is very hard to see if the improvements really are improvements or just changes and a waste of resources.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

International expansion has long been associated with a positive trend that many companies, regardless of industry, choosing to realize mainly to expand its market share and hence its profitability. Various theories describe differentiated strategies to promote corporate expansion. Either they shall be financed by internal funds, or balancing equity with debt, or only increase leverage in order to achieve the desired results. This study focuses on the Swedish fashion market and its degree of internationalization. The purpose is to attempt to discern whether there exists a correlation between the degree of internationalization and its financial performance.The study was based on a quantitative approach where secondary data was collected so that we then would be able to perform regression calculations.