This report is a master thesis performed by Adam Lundin at the company Sandvik Coromants production facility in Gimo. The work started in January 2013 and went on for the duration of 20 weeks, which is equivalent to 30 hp. The project was executed at the department GVR10. The scope of the project was to create a base for improvements in the purchasing process of direct material to the production. The background to the project was that the centralized purchasing department has gone through changes and decision was taken to decentralize the purchasing of direct material to Gimo.

The purpose of this report is to examine what will happen with the financial control of a company if changes from a family owned company to a public company listed on a stock market. The expectations were that the control would have a more short-term focus with more financial measures. The result shows that the changes were experienced as minor. The rate and the work in the finance department showed to be the major changes due to the change of owners..

This paper investigates the compensation for risk in the context of the Swedish stock market with a special focus on downside risk. Using daily market data collected from the A-list of the Stockholm Stock Exchange between the years 1983 and 2005 the purpose is to answer the question whether Swedish investors are compensated for holding stocks with high downside risk, measured as downside beta. Using panel data analysis it is shown, in accordance with most previous evidence in international research, firstly that stocks with high beta values on average experience higher returns than stocks with low beta values, and secondly that stocks with high downside beta values experience higher returns than stocks with high beta values in general. On the other hand, cross-sectional regression methodology using a bivariate regression approach shows that downside beta does not explain excess returns very well. Instead, regression analysis suggest that high upside beta does a much better job in explaining excess return over this time period compared to downside beta.

The implementation of this research increases the awareness of the value for luxury fashion brands in utilizing social media as a communication channel to reach young consumers globally. It provides a general understanding of young consumers? perception of luxury fashion brands on social media in regards to geographic cultural background, attitude towards new luxury, and preferred way of contacts..

The aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion regarding issuance of special dividends or redemptions. The abnormal returns were estimated for two samples with the market adjusted returns model, one including special dividend announcing firms and the other redemption announcing firms. The signalling hypothesis and the hypothesis of a tax induced clientele effect are the most important hypotheses for this study. The efficient market hypothesis is another theoretical base that may explain the market reactions to the studied announcements, especially the pre-announcement activities that may occur.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Human-animal interaction is suggested to be a main feature within livestock production. The quality of handling, for instance, appears to be greatly depending on the attitudes and behaviour of the stock people. Various studies have been conducted on relationships between human and animals, but few have looked upon differences in human-animal interaction and attitudes between countries. Two countries often discussed in livestock production are The Netherlands and Sweden. It would be of interest to compare these two countries to find out whether (assumed) differences are reflected in the attitudes between animal handlers.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

This project have been made whit Krima Rostfritt AB. They manufacture a number if different add on products for trucks and now wants to develop there locket were the hatch opens upwards after requests from customers. The costumers have requested a pneumatic opening to make the opening procedure easier.Krima has there biggest markets in Sweden and Norway, because of that the locket has to meet whit the regulations of these countries. The locket also has to meet the demands that Krima has determined from experience to maintain there high standard.The project has resulted in a solution where the locket and cylinder are linked whit a strut. This solution was the one best suited for the task and the one that Krima preferred..

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.