Syfte: Vårt syfte är att undersöka huruvida småföretags eventuella högre avkastning på Stockholmsbörsen 1997-2002 beror på att små företag i högre grad än stora är marginal firms. Metod: Vi skapar sex portföljer, som jämförs i par. Ett par för storlek, ett för soliditet och ett för utdelning. Därefter beräknar vi deras avkastning för åren 1997-2002 och kontrollerar om signifikanta skillnader finns. Vi skattar även betavärden ? både för marknadens riskpremie och egna faktorer ? för storleksportföljerna.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

Jag har arbetat med att producera ett informationsmaterial för nya hyresgäster hos hyresvärden Ydewalls i Katrineholm. Jag har använt mina kunskaper inom informationsdesign, textdesign och grafisk form för att utforma materialet.    Syftet med informationsmaterialet är att ge de nya hyresgästerna den information som de kan tänkas behöva under tiden de bor i lägenheten. Ydewalls vill genom att förbättra sitt material minska antalet onödiga förfrågningar från hyresgästerna.   Jag har arbetat efter min huvudfråga: hur skapas ett informationsmaterial utifrån de principer som finns inom informationsdesign? För att få svar på min fråga använde jag mig av metoder som litteraturstudier, komparation, deskription, enkätundersökning samt utprovningar.

Marketing is a broad subject with many different areas. Part of the marketing that has been of great importance is the 4P:s also known as the marketing mix. Marketing mix is included in one of the traditional marketing approaches. In recent years there have been some changes and have begun looking at new ways of looking at marketing. One of the ways is entrepreneurial marketing to the effect that the company tries to use its resources optimally.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.

Wind power is one of the sources of renewable energy which has to be developed further in order to lessen our dependence on non renewable sources of energy. It's mainly oil and coal which have to be replaced by green energy. Wind power is already established in many countries, for example Germany, The United States of America and Denmark but it has to be continually developed and expanded to meet the needs of the growing energy consumption in the world. During the last few years many types of small wind turbines have appeared on the market. These small wind turbines are an alternative to the big wind turbines or power generators which demand huge sums of investment money.A new target group can now buy the small wind turbines in order to cover their own usage of electricity.

How projects are managed can have a big impact on the project`s result. There are different types of frameworks on the market whose purpose is to help project leaders to pursue a successful project. Those frameworks focus on larger product development projects and both the literature and companies have addressed that the frameworks are too comprehensive for smaller product development projects. They have therefore asked for a framework that is more suitable for those smaller projects. To complete a project on time and to the planned cost is important in both larger and smaller product development projects.

E-commerce is a conception who many are taking about nowadays. E-commerce is associate with computer based business and it?s a new way to do business on. Users and system connect up to each other for effective mediate and transfer information. Within e-commerce there?s a lot of ways to do business on and it can for example be between a business and a another business (B2B) or between business and consumer (B2C).In this degree report have I reached if small business will invest on e-commerce and if they will, how.

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

This study is focused on small scale water and wastewater handling in Sweden. The study is divided into two major parts; the first describes common methods for water- and wastewater handling and the second part is a case study on three small and expensive systems in Gällivare municipality, in the north of Sweden. In the case study, abilitys for the local government to hand over unwanted systems to the water users is investigated and found to be a plausible solution to cut costs for two out of the three studied systems. In the third case, water and wastewater systems is not recommended to be handed over but other ways of cutting costs are suggested..

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

ABSTRACT:The aim of this essay is to analyze whether the development of the Principles of War in small states´ doctrine has been influenced by the doctrinal development of alliances after the start of an international cooperation.The author suggests that the development of the Principles of War can be understood through theories of doctrinal development. The theory used for this analysis states that small states depend on alliances, such as NATO, and therefore adapt their doctrine to better match the doctrine of the alliance. Since the Principles of War are the foundation of doctrine, such an adaption should lead to an adaption of the Principles of War as well.The analysis will be made using Swedish Army field manuals as a basis. These will be compared to NATO´s, in order to see whether or not Sweden has adapted its Principles of War following its membership of the Partnership for Peace.The results show that today the Swedish Principles of War are more similar to NATO´s than they were in 1982, which suggests that they have been adapted to better match those used by NATO. Although this essay does not analyze the reasons why, the results imply that theories of doctrinal development also include the development of principles of war.

AbstractA prerequisite to be able to use semi-natural pastures in an optimal way is knowledge about their conditions and properties. One thing to consider is the amount of herbage mass that can be produced during one season on different types of semi-natural pastures. That knowledge makes it easier to choose which type of animals and how many you are able to have in each paddock to maintain a high biodiversity and achieve the desired production of the animals at the same time.This study was performed in nine different semi-natural pastures around Uppsala. The paddocks were already mapped with regard to different vegetation types. Exclosure cages were placed on previously fertilized, mesic, dry, shaded and wet vegetation.