The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

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Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

The Swedish market for unsecured loans has frequently been attacked by media and government officials. Some actors have been accused of exploiting customers and charging inappropriately high interest rates. Despite the public interest very little academic work has been published on the topic. Therefore it is our purpose to investigate why the prices can differ so much between the different actors. Further, we also aim to conduct a market overview as a secondary purpose which will help us in reaching our primary purpose.

This essay focus on three companies within the MSAB group. All companies have shown an incredible share price development since MSAB´s initial investment and ownership. The companies has been examined from the CEO´s perspective to map out similar factors of success. The aim of the study was to compare and see if the companies operate in line with Jim Collins (2001) study of how Great companies operate. The analysis show that, despite the young age of MSAB, ASSA ABLOY and AAK, they all fulfill Collins hard criterias for Great companies..

This paper analyses the pricing on spare parts. Empirical studies have showed that manufacturers of durable goods make an unproportional large profit on its spare parts in relation to the revenue it generates. It is first showed that according to the standard economic model the price on spare part ought to be zero since the producer include an insurance in the price of the main good. Further it is showed that moral hazard alone do not explain the pricing found in the studies. Finally an analysis of whether consumers with present-biased preferences could be a possible explanation is made.

This work consists of two studies. One is based on an inquiery to nurseries with production of woody plants, and the other on visits to gardencenters, primarily in Skåne but also in Stockholm. Inquieries where sent to 87 nurseries, 48 of them replied. The purpous of the inquiery was to make a thorough investigation of the ligneous production at the Swedish nurseries, what is produced and in what quantities. Within the inquiery was also a thorough look at the fruit tree production. This to be able to conclude what cultivars that are produced and how large part of that production that is certified according to the Swedish Board of Agriculture (SJV).

Trade is important for every country in the world. Commodities are transported between rich and poor countries everyday. Some of the trading partners are EU and Ethiopia, this because of less expensive commodities from EU than they are in Ethiopia. The most important agricultural commodity is wheat. Ethiopia is a poor country, whose inhabitants mostly are living on agriculture.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

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Books and reading are important elements in cultural policy. On 1 January 2002 VAT on books and magazines was reduced from 25 per cent to 6 per cent. The purpose was to increase reading in all sections of the population. A special Book Price Commission was appointed to follow and examine price trends and to work for an enhancement of reading in all groups of the Swedish population. But what form of reading are the BPC talking about? With a theoretical point of departure in the theory of power and discourse by Michel Foucault the aim of this thesis is to explore if there is an existing discourse about reading and, if so, how this discourse is operating in the BPC reports.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Culture Management Cultural management administration producent KKE management.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.