The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants.

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

The aim of this study is to examine how and in what way users of the public participate and affect the archival information that is to be preserved for the future through the examination of three archival projects involving public participation. The study seeks to examine if participation of the public could lead to increased democracy and diversity of information in the archives. The study will be performed through the examination of three participatory archives all tied to traditional archival institutions.The study is based on the theoretical framework of Benn and Gaus and their notions of public and private which they discuss using the key words access, agency and interest. The study also takes into consideration Laura Millar?s theories of social memory as a means for the public good.

The purpose of this thesis is to increase the understanding of why convertible bonds are a relatively uncommon financing method in Sweden. The aim is to find the explanatory factors for this situation. The analysis is based on interviews conducted from three perspectives; the investor?s, the adviser?s and the issuer?s. The main finding is that the Swedish financial market has characteristics that inhibit the development of a convertible bond market in Sweden, leading to the fact that most convertible bonds are issued under special circumstances.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Sarah Kane?s first play Blasted (1995) has often been read in a normative and biographical way by critics, authors and previous researchers. This essay makes a supplementary close reading of Blasted from gender and genealogical perspectives and utilizes theoretical works by Judith Butler, Luce Irigaray and Michel Foucault. My study makes clear that the characters different positions in language and talk create and maintain a power imbalance between them. Efforts to change and develop one?s individual position in language and talk are being made throughout the play since it is the only way to bring about a change in the social power structure.

This thesis studies the relationship between risk and the first day returns of Initial Public Offerings (IPO) by assessing the risk of each issuing company with a risk model that combine financial key ratios of importance. The study is based on 92 IPO?s that were made on the Stockholm OMX stock exchange during the period of 1997-2009. The point of departure was to investigate if the uncertainty created by the asymmetric information between investors and the issuing firm could be captured by predicting the possibility of failure in the future. This has been studied by applying Skogsvik?s probability of failure model on the 92 issuing firms.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

AbstractBachelors thesis, Bygg och fastighetsekonomprogrammet vid Högskolan i Halmstad Vårterminen 2009Authors: Emma Stenberg och Emma SvenssonTutor: Sven-Ola CarlssonTitle: Ägarlägenheter - en framtida investering Background and problemThe concept of owner?s apartment has been discussed in Sweden since the 19th century. It was not until the first of may 2009 that it got legislated to be allowed in Sweden. The concept that people should be allowed to own their apartments instead of owning a part of the tenant-owner?s association is a new phenomenon in Sweden.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This study examines use and users of information and records originating in the context of a contemporary police organisation. This area of research has only been of focus for a relatively few researchers. This in contrast to use and users of historical archives which has been in centre for more studies. The study is conducted with a quantitative method structuring data from 120 selected registered matters containing user queries. The research questions addressed are:- what user categories use the records of the authority- which are the ways of contacting the authority preferred by the users- which are the identifiers provided by the users and how well are they matched by the search artefacts available to the staff of the authority- what information and records are sought-after by the users.For comparing the identifiers provided to the search artefacts has been selected the two most frequently used registry systems within the authority.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Analysts at Venture Capital firms of today experience troubles when they try to explicate the intrinsic value, which they see in their investments. The traditional valuation models do not account the value of flexibility and analysts have to Through studies at a Venture Capital firm in Sweden, I have analyzed if Real Option analysis could help them to explicate the intrinsic value that they see.With the help from a decision tree, analysts can identify the hidden option values embedded in the investment. I find that real options can be a helpful tool for Venture Capital companiesto clarify the intrinsic values that they see in their investments. Real option analysis is however not a competitor to traditional value methods, it is rather a compliment..

Abstract Uppsatsen behandlar ämnena organiatorisk förändring samt varumärkesladding. Även identitet, profil och image diskuteras. I arbetet har vi använt oss av Lindex som fallföretag. Omladdning av ett varumärke blir aktuellt när märkets brand equity stagnerat eller när företag önskar förändra de värden som är kopplade till varumärket. Detta tillsammans med en organisatorisk förändring har varit aktuellt i vårt fallföretag Lindex.