Social networks have become an important factor in today?s society. Companies as well as individuals are using these platforms to interact with one another on a daily basis. This phenomenon has mostly been acknowledged by companies on B2C markets where these social network sites are being used to communicate their brand. On B2B markets however, the usage of these platforms have not been as optimistically implemented.

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 primary aim of the current study was to gain increased knowledge about drivers' risk experiences. The study was based on questionnaires answered by 30 private drivers and 30 bus drivers, with 50% men and 50% woman in each group. The study revealed no differences, either between men and women drivers with regard to their experience of risk, or between the groups of private and bus drivers. Gambling is common within the private drivers group. Mistakes are common in all groups.

Som svar på de många redovisningsskandalerna som inträffat i USA de senaste åren utformades år 2002 en ny lag, Sarbanes-Oxley Act. Lagen ställer bland annat högre krav på bolagens interna kontroller och finansiella rapporter. Sarbanes-Oxley Act tillämpas dock inte bara på bolag i USA, utan även icke-amerikanska bolag som är registrerade hos SEC tvingas att följa lagens bestämmelser. Detta innebär att flera bolag i Sverige måste implementera lagen, som för icke-amerikanska bolag träder i kraft sommaren 2006.Vi ville med undersökningen förklara hur bolag i Sverige påverkas av Sarbanes-Oxley Act. Utifrån tre teorier; institutionell teori, agentteori och transaktionskostnadsteorin, har vi utformat propositioner som försökt förklara Sarbanes-Oxley Act:s påverkan på bolagen.

The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

Sekretessbelagd.

I denna uppsats görs en sammanställning av gällande skatterätt för bolag enligt EG-domstolens praxis, med avgränsning till området för direkt beskattning.Direkt beskattning är en kompetens som tillfaller nationell lagstiftning i unionens medlemsstater.Nationella beskattningsregler för bolag har dock på många håll givit upphov till diskriminerande behandling, i strid mot EG-fördragets fria rörligheter.Endast genom utfärdande av direktiv kan en harmonisering på området komma till stånd.EG-domstolen har därför påskyndat integrationsarbetet genom att tolka och tillämpa gemenskapsrätten till att omfatta direkt beskattning för bolag.Nationella skattebestämmelser som hindrar bolag från att utnyttja EG-fördragets fria rörligheter, kan därför enligt EG-domstolens praxis åsidosättas direkt med stöd av fördraget..

This thesis aims at investigating the two municipality?s Gislaved and Ljungby. Where the aim is to see if there is any connections, between the type and the degree of public-private partnerships, and the municipalities obtained environment performance. In this essay the starting point is that the environmental performance in the chosen municipalities is good.Interviews among local politicians and representatives for the municipalities plastic industries, has functioned as a way to test the hypothesis. Gislaved and Ljungby have thereafter been compared, in order to see if there is any similarity in the sort and the degree of public-private partnerships, and how that will affect the environmental performance. The overall questions in this essay are:How can the cooperation among the chosen municipalities and the      local business life be described? What kind of Public-private partnership      exists in the selected municipalities?Is there any difference between the municipalities, referring to      the degree of cooperation between the municipalities and the local      business life? Does the degree of cooperation affect the progress on the environmental      performance? The end result shows that the local business life doesn?t have any impact on the environmental performance.

pcSKOG-gård is a computerised manager plan for private forest owners, developed by the pcSKOG AB. The program is based on forest stand data, joined with a map of the forest and GIS-applications. The purpose is to offer a program for private forest owners managing the forest and with the possibility of updating the actual status of the forest. The company pcSKOG AB is the leading producer of programs for forest management and has developed the program since 1997. The program is currently the most common program used by private forest owners in Sweden. The aim of this thesis, leading to MSc in forestry, is to investigate the purpose of the private forest owners when purchasing the pcSKOG-gård. The thesis also studies how private forest owners use the program, what they use it for and how the private forest owners state that the program has achieved to fulfil their expectations. The thesis is also a market research concerning the knowledge and attitudes the private forest owners have about the program and associated services. The study material has been collected during two phases.

This paper investigates the relation between stock performance and owner share retention in Swedish public equity listings during 2009 to 2013. The listings during the period are studied and divided into binary groups of "exits" and "non-exits", which are used in a statistical regression model to determine if there is a significant difference in average stock performance. The study finds that stocks of exit-companies on average significantly underperformed stocks of non-exit-companies during 2009 to 2013. Nevertheless, due to the limited number of observations available and the unusual market conditions, caution is required in interpreting these results..

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

Thesis purpose The study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. Methodology The effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database. Theoretical perspective The study is derived from Kapferers (2004) definition of brand equity, where he is dividing the concept into three parts. This study is focused on Brand strength in particular, which is one of the parameters in the above-mentioned theory.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

Sammandrag: Företag strävar kontinuerligt efter att bygga ett välkänt och framgångsrikt varumärke. De strävar efter att tillfredsställa konsumenters behov för att öka varumärkets värde, brand equity. Genom att försöka avgöra konsumenters inställning till ett visst varumärke och deras förhållning till ett utökat sortiment i en ny produktkategori syftar denna uppsats till att diskutera och utforska förändringen av varumärkets brand equity. Vid denna undersökning har H&Ms varumärke och deras nya sportkollektion använts som exempel. Teorin behandlar varumärkets värde, brand equity, utifrån ett konsumentperspektiv samt utvidgning av produktutbud hos varumärken.