Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.

In this thesis we study the development of post-earnings announcement drift (PEAD) in the Swedish equity market from 2000 to 2009. By forming portfolios based on the stock price reaction to quarterly reporting we show that the characteristics of PEAD have changed. We demonstrate that negatively surprising companies show a positive drift during a holding period of six months sufficiently large to render the trading strategy unprofitable. This development holds from 2005 and onwards and these results contradict many a study which finds the same portfolio construction to be indeed profitable. We argue that this development is a trend that will not only affect our study but future studies as well..

Konceptet kring kluster har fått mycket uppmärksamhet de senaste årtiondena. Dels beskrivet som ett viktigt fenomen, dels som ett bidrag till effektiva nationella ekonomier. I denna kandidatuppsats ämnar vi undersöka några viktiga drivkrafter som driver koncentrationerna av svenska bankers etablering inom kluster för Private Banking i Luxemburg. Finansklustret lever kvar trots ändrade förutsättningar och hårdare regleringar. Genom en kvalitativ studie av två svenska banker som har enheter i finanscentrum i Luxemburg, undersöker vi drivkrafter bakom etableringarna.

An investigation of the remedies in the Swedish Public Procurement Law. The result of this investigation shows that the remedies are not satisfactory in upkeeping the Procurement Law. The swedish legislator has not fulfilled the demands of the European Councils Regulations in this area. This results in ineffective use of public funding as well as discriminating actions against private suppliers. I have found that some changes must take place in the legislation and that an electronic procurement procedure makes the legislation easier for both the public and the private parties to understand..

Our study is focused on how the public sector can collaborate with the private sector on a certain issue. The public sector wanted to create a project to increase bicycling in the municipality of Kalmar. Our problem was to develop a sustainable way to collaborate between the two parties. We managed to present a suggestion on how the public sector with communication could improve their Public Relations with the private sector and therefore letting the parties benefit from their differences, thus making it possible to release synergy.Using semi-structured interviews and a workshop, we could clarify the values and attitudes of the parties to bring forth the core values to develop a shared vision. Where the identified differences were found, we used a dialog strategy based on intercultural conflict management as a communication tool.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Entrepreneurship is a subject of growing attention, especially within public policy, media and research. Many studies have been done, but the subject of entrepreneurial exit has to a large extent been ignored. The aim of this study has been to investigate how entrepreneurs at an early stage in their career think about exit within a near future, and what factors influence their attitude towards exit. The study was conducted through a survey answered by 253 entrepreneurs active within business incubators in Sweden. Based on previous research on entrepreneurial intentions, a model of exit intentions was developed, and tested against several other factors.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

The purpose of this study is to see how adolescent students in high school formulate their thoughts of death and if a belief in transcendent existence affects their thoughts. The study was done on two separate schools, one municipal school and one private religious school, in minor cities in Sweden. The method used was qualitative inquiries and the amount of participants was four from each school, eight in total. The result of the study showed that six out of eight participants had a belief of a transcendent existence, three from the municipal school and three from the religious private school. The result also showed that the participants from the municipal school that had a belief in an transcendent existence also had a belief in a form of ?afterlife?, this was however not reflected on the students in the religious private school where result showed that one out of four had a belief in a form of ?afterlife? and three view death as the final stage of existence..

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..