As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

The purpose of this paper is to examine information sharing in a hospital organization that is undergoing reorganization. The aiming is to make all employees at all levels actively involved in business development in order to create a smooth and, from a patient?s perspective, adequate emergency care. The paper suggests that the theory of social capital can explain the complexity of what motivate and what promote individuals to share information. The method used in the paper is the case study, focusing on detecting, interpreting and gaining insight on how information shares in an emergency department.

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

Background: A large part of the daily political and economic debate in Sweden concerns the EU. One question that has been debated since the beginning of European integration is whether trade is created as a consequence of integration and, ifso, how great are the gains related to the increased trade. An equally important but maybe less debated question is whether countries outside the union are affected by the increased European integration. Is increased European integration made at the cost of countries outside the EU? Purpose: The purpose of this study is, by calculating trade creation and trade diversion, to evaluate if a number of developing countries? trade with Sweden has decreased after Sweden?s membership in the European Union.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

Streams and riparian zone are closely linked by reciprocal flows of energy and nutrients. A large part of the transportation from water to land is in form of emerged aquatic insects. Conversion of land from forest to agriculture can greatly affect aquatic ecosystems, and due to the close link, also affect the adjacent terrestral zone. Investigating how the presence of agriculture in the surrounding area affects amounts of emergent aquatic insects gives an indication on how agriculture, in turn, may affect the terrestral enviroment. The study was preformed alongside ten streams in northern Sweden; five in landscape transformed by agriculture and five in undisturbed forest areas.

Throughout its wide distribution in the northern hemisphere, the golden eagle occurs in a diverse range of environments, e.g., mountainous, forest and open areas. The literature on juvenile golden eagles is limited, and this study provides further knowledge on habitat use and ranging behaviour during the post-fledging period in boreal Sweden. A total of 14 golden eagle juveniles were tagged with GPS transmitters during 2010 and 2011, and nine could be followed during the entire post-fledging period from fledging until migration. The juveniles fledged at the end of July and beginning of August and initiated migration during October and beginning of November. The length of the post-fledging period, until migration started, ranged from 49 to 97 days. During this period, the juveniles? distance from their natal nest and their GPS height increased with time as their flying abilities developed.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

When a decision is to be made on what long term strategic forest management plan to use, consideration must often be taken to multiple objectives. Such decisions are very complex and a promising approach to handle them is by Multiple Criteria Decision Analyses (MCDA). The study is based on the problem that the MCDA that have been implemented into forest management planning have only had capacity to compare and evaluate a limited number of management plans; which means that there is a risk the most suitable plan is missed. The aim with this study was to test the applicability of combining the MCDA tools: the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and the Analytic Hierarchy Process (AHP) for including consideration to multi-objectives into strategic forest management planning. The study was based on the process of creating and selecting a management plan, using Heureka PlanWise, suitable for all the major objectives found in the forest holdings of a municipality in northern Sweden.

Small scale internal consumer tests provide a company with a cheap way to get valuable information regarding their products advantages and flaws. Therefore the demand for possibilities to do this kind of test has increased. This report is part of a new sensory project at Unilever. It presents a method for sensory comparison of the company?s own products with the corresponding competitor products.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

Diet and lifestyle are closely interrelated and believed to have a significant influence on four major public diseases - cardiovascular disease, cancer, hypertension and obesity, but also affects functional deficiencies like gluten- and lactose intolerance. Health added-value foods are thought to reduce health-related risks or delay the onset of these major diseases. Therefore, interest among scientists, researchers and the public in general has been growing remarkably over the last decade regarding these special foods. The Swedish market seems to be a good target for health added-values food. However, as there are many risks and cost factors involved for companies to enter the market or invest in R&D, it is important to take a step back and analyze the current market situation.