The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run Regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

Personlighetsdragen openness och extraversion respektive situationsfaktorerna variation, intensitet, samt frekvens och deras påverkan på emotionsregleringsstrategierna reappraisal samt suppression skiljer sig inom yrkesgrupperna vård respektive handel. Åtta Regressions-analyser med data från sammanlagt 178 anställda visade att (1) inom vården har extraversion, openness, samt frekvens betydelse för reappraisal, och intensiteten påverkar suppression, och (2) för handel visade sig openness och situationen som helhet ha betydelse för suppression, medan inga samband kunde påvisas för reappraisal. Skillnaderna tyder på att det finns ett behov av fortsatt forskning inom emotionsreglering, inriktad på skillnader mellan olika yrkesgrupper..

Uppsatsen är en kvantitativ studie som undersöker vilka faktorer som har kunnat förklara den svenska swapspreaden under tidsperioden 2001-12-31 till 2008-10-31. Resultatet är en linjär Regressions modell som påvisar att swapspreaden är kointegrerad med svenska statens upplåningsbehov samt räntespreaden för europeiska kommersiella obligationer. På kort sikt förklaras swapspreaden av bland annat att den är mean reverting kring ett långsiktigt samband med tidigare nämnda variablerna, basis risken, den historiska volatiliteten på aktiemarknaden, bankaktiers utveckling i förhållande till övriga aktiemarknaden samt lutningen på Money Market kurvan..

We have examined how the dependence, identity and social bonds affect customer loyalty and attachment to a training centre. The method used is a survey on SATS Karlstad city where 128 respondents were asked, out of which 118 surveys were used in the final analysis. The data was analyzed using ANCOVA and multiple Regressions.The result showed significant relationships on attachment between identity and dependence. Social bonds had no significant effect on the attachment a member have towards training centre. Customer loyalty was measured by how long the individual has been a member and his or her training frequency.

The aim of this study is to examine whether the two factors SMB and HML in the Fama-French Three Factor Model proxy for default risk. The study is based on companies noted on the Stockholm Stock Exchange between 2003 and 2008. These companies are used to create the factors SMB and HML, as well as a default risk factor we call RMS. In a first set of Regressions, we examine the explanatory power of the original Fama-French model on a set of portfolios consisting of Swedish companies of different size and book-to-market ratio. The default risk factor RMS is then added to the original Fama-French model.

This paper studies the option market?s implied dividend as a predictor of future equity market returns. We introduce this variable in the simple total return framework and discuss some complications of using it as a proxy for the expected dividend. We construct some Regressions using the price-dividend ratio and the implied dividend growth, and test them on six years worth of data on the EURO STOXX 50-index. The main result is that implied dividend growth exhibits some forecastability over two-year horizons, but that the dataset is too short to draw any definitive conclusions about long-horizon forecastability.

Aid effectiveness is a reoccuring theme in the social sciences. Maybe rightfully so, as development is slow in many parts of the developing world. Core literature on the matter seems to suggest that aid effectiveness is contingent on recipients? level of corruption. Assuming this to be true, I examine the EU?s disbursements of Official Development Assistance over the past decade by running Regressions: is there a relationship between the level of aid received, and a country?s level of corruption? As the EU is one of the largest donors of foreign aid globally, and has the power to shape the global foreign aid agenda, this question puts to the test whether the EU is leading the way, or rather is an obstacle in front.

Den ha?r studien analyserar olika strukturella faktorer som kan fo?rklara variationen i nettokostnader fo?r ra?ddningstja?nst mellan Sveriges kommuner. Studiens syfte a?r att studera om kommuner med ho?ga strukturella ra?ddningstja?nstkostnader blir kompenserade fo?r dessa via det kommunala kostnadsutja?mningssystemet eller ej. Underso?kningen bygger pa? Regressions- och ja?mfo?relseanalys med data fo?r samtliga svenska kommuner o?ver a?ren 2005- 2011.

This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the Regressions, are higher for the period before IFRS.

Syftet med denna uppsatsen har varit att undersöka huruvida substansrabatten i de olika investmentbolagen har påverkats av interna och externa faktorer samt vilka åtgärder man kan ta för att minska substansrabatten. Studien bygger på sex investmentbolags substansrabatter under perioden 1999-2008. Tyngdpunkten i studien ligger på att deduktivt analysera våra hypoteser och på grundval av våra statistiska beräkningar förkasta eller bekräfta dessa. Analysen grundar sig på Regressions- och korrelationsanalyser mellan våra förklarande variabler och substansrabatten. Ur dessa resultat har vi försökt hitta stöd för tidigare teorier som framförts om substansrabatten i investmentbolag.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

Den ha?r studien analyserar olika strukturella faktorer som kan fo?rklara variationen i nettokostnader fo?r ra?ddningstja?nst mellan Sveriges kommuner. Studiens syfte a?r att studera om kommuner med ho?ga strukturella ra?ddningstja?nstkostnader blir kompenserade fo?r dessa via det kommunala kostnadsutja?mningssystemet eller ej. Underso?kningen bygger pa? Regressions- och ja?mfo?relseanalys med data fo?r samtliga svenska kommuner o?ver a?ren 2005- 2011.

Syftet i studien var att undersöka vilken påverkan socialt stöd har på arbetstillfredsställelsen. Till detta undersöktes även vilken påverkan ålder, kön, utbildningsnivå, anställningsform och arbetet i grupp har på arbetstillfredsställelsen. Resultatet analyserades mot Herzbergs tvåfaktorteori om arbetstillfredsställelse. Resultatet beräknades med hjälp av Statistical Package for the Social Sciences (SPSS) och bygger på en enkätundersökning (n=136) med hjälp av bekvämlighetsurval i en statlig myndighet. Regressions- och korrelationsanalyser av data användes.

The purpose of this Bachelor thesis is to analyze if there is a correlation between stock prices and the amount of searches of the companies names on Google. The theories used in the study were Capital Asset Pricing Model (CAPM) and Efficient Market Hypothesis (EMH). Regressions analysis is used as the statistical method to see if there is a significant correlation between the stock prices and the amout of searches of the company name on Google. The data used were the rate of return of three companies (ABB, Oriflame and Sandvik) on the Nasdaq OMX Nordic stock market, the rate of return of the Nasdaq OMX Nordic stock market index (OMX Stockholm_PI) and the Google search frequency from Google Trends on each company. The result showed no significance and the conclusion of the thesis is that there is no significant correlation between the three studied companies and their search frequency on the search engine Google..