The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

New companies go public through Nasdaqs growth market First North constantly. The reasons for going public are many, and the interest at the moment is big. There are different ways to go public, the most common being the traditional IPO. This study is about the companies that have been listed on Nasdaq First North between 2008 and 2013 through traditional IPO, or by RTO (reverse takeover).The differences between these two ways of going public are that the IPOs are reviewed more thoroughly by Nasdaq and the market. This makes the study interesting, as the RTOs go public in a faster way, and avoid the review from outside parties largely.

This bachelor thesis examines the library as a public sphere in the notion of Jürgen Habermas? theory from 1962. The questions asked concerns how the public sphere is discussed in relation to Swedish public libraries today in our late modern society. The analyzed material consists of the Swedish Cultural Bill of 2009 and five qualitative interviews with librarians. The material is analyzed with two of the four social actions presented by the sociologist Maw Weber: value-rational and instrumental.

When Swedish authorities are to purchase or rent something, public procurement is used as a means to an end. Authorities as well as suppliers are subjects to the fact that Swedish law regarding public procurement regulates the form of procurement in one set of particular regulations (LOU) and the form of contracts in another set of general regulations (AvtL). Suppliers and purchasing authorities close a contract regarding the subject of procurement and the law of public procurement regulates when such a contract can be closed, simultaneously the law of contracts regulates when parties are held to contracts and when contracts are to be rescinded. I investigate in this essay what these two types of regulations can result in for the contracting parties. As it is today agreements that have been entered into wrongfully still are valid, even if a court of law nullifies the procurement and sentences the purchasing authority to make a new public procurement.

The Swedish concept of bildning, related to the German Bildung, finding its correspondence in English in refinement, formation and culture, is an important, though traditional rather than modern concept in cultural policy and sphere. The concept connected to the activity of the public library is relevant, as the library uses the word as a description of parts of its work. The meaning of the concept can easily be seen to be complex as well as disputed, borders on and is related to other concepts. The paper discusses different meanings to the concept according to different Swedish authors, as well as the connection of the concept to related ones. The varieties and differences are expressed as differences in discourse.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

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.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Aim: The aim of this study was to analyse how corporations can learn from past issues and corporate crises and to see how they use this knowledge in the management of subsequent issues and corporate crises. Furthermore, the influence of media on the possible intensification of the issue or corporate crisis, but also its impact on the company?s usage of knowledge management, was to be analysed.Method: The study was carried out through a case study method, in the hope of being able to analyze how a company makes use of knowledge management in the communication that occurs during issues and corporate crises. A semi-structured interview was conducted, with the head of public relations of the chosen company as a respondent. The purpose of the interview was to analyze the underlying factors behind a specific way of communicating.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

The subject of this thesis is to ascertain the task of the public library in Swedish society today according to the employer, that is the State and the municipalities, and according to the public library itself. The thesis also tries to establish as to what extent these different actors share the same view of the task. To this purpose I have studied the library law, the target reports of municipal authorities and public libraries, and made interviews with public library representatives during the autumn of 2001. The particular consideration of this paper is whether the task is being described in active, culture making terms or in passive, service functionary terms. Initially, I describe the task according to the library law.