Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric Regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

Syftet med studien var att undersöka sambanden mellan personlighet, psykosociala arbetsmiljöfaktorer och arbetstrivsel i bemanningsbranschen. 88 tjänstemän, anställda som ambulerande konsulter på ett av Sveriges största bemanningsföretag, deltog i undersökningen. Av respondenterna var 76 % kvinnor och 56 % var mellan 25- 35 år. En enkät innehållande 103 frågor som handlade om arbetstillfredsställelse, personlighet och psykosociala arbetsmiljöfaktorer användes i studien. Materialet bearbetades i huvudsak genom korrelations- Regressions- och diskriminantanalyser.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, Regressions were ran and various tests were performed on the output data.

This quantitative study aims to investigate whether there is a difference in the effect of the policy rate on the price per square meter for condominiums between small and large cities in Sweden. The study encompasses a total of seven Swedish municipalities, of which three located in large cities and four in small cities. Data regarding housing sales and additional variables have been collected for all municipalities, and the price per square meter is the dependent variable in the Regressions performed on the dataset, which constitutes the empirical basis of the study. The aim is further to contribute to an increased understanding of how the effect of the policy rate might differ between Swedish cities and why. The results of the study show significant differences in how the policy rate affects the price per square meter in a small city compared to a large city, with the effect being greater in the latter.

Syftet är att klargöra om det finns ett samband mellan antalet kvinnor i styrelse respektive ledningsgrupp och hur företaget presterar samt hur dess kapitalstruktur är uppbyggd. Uppsatsen består av kvantitativ primärdata insamlad och analyserad utifrån en deduktiv metod. Resultaten presenteras i form av Regressions-analyser. Teorierna i uppsatsen behandlar undersökningsvariablerna resultat efter finansiella poster, omsättning per anställd, soliditet och TSR. Dessutom behandlas teorier om styrelser och ledningsgrupper samt jämställdhet inom desamma.

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.

This essay discusses and evaluates the international currency market in regards to efficiency. To prove the theory that, the difference between expected and actual exchange rates is explained by the difference in expected and actual interest rates and the difference in expected and actual inflation between countries, a model was developed. This model was inspired by the paper of Sebastian Edwards (1982), and is based on three theories; UIP, IS/LM and the Efficient Markets Hypothesis. The model uses 16 Regressions estimated from three pairs of curriencies: $/SEK, £/SEK and ?/SEK.

Making accurate predictions of private consumption expenditures is a difficult task. This thesis examines if consumer confidence can be used to forecast consumption. Using regression analysis, the link between consumer confidence and private consumption expenditures is analyzed for Sweden between the years 1994 and 2005. Two different models are estimated. In the first model consumption is regressed only on consumer confidence, while model two is extended to contain more variables.

Previous research has suggested that there is a strong and positive relationship between being an entrepreneur and possessing a high degree of subjective well-being as well as job satisfaction. The big five personality traits have also been argued to be significantly related to both subjective well-being and job satisfaction. Little is however known if personality affects entrepreneurs and regular employees differently. In this paper the impact of personality traits on the cognitive part of subjective well-being as well as job satisfaction are investigated separately among entrepreneurs and regular employees. This is done through OLS-Regressions using a Swedish nationally representative survey Employment, Material Resources, and Political Preferences (EMRAPP), where entrepreneurs were oversampled in order to be able to compare entrepreneurs (N = 2483) and regular employees (N = 2642).

This thesis aims to further study the interpersonal risk taking within groups and thereby the importance of a climate promoting a reflective behavior. The increased demand in complexity and exposure towards teamwork leads to increased call for knowledge integration, which can be explained as the ability to integrate the collective knowledge within the group. We have therefor identified a need for better understanding what makes a group more effective. Key factors for self-estimated effective collaboration have been shown to be a group's reflective behavior and ability to coordinate the skills that each individual possesses. These factors are greatly affected by the psychological safety within the team.

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic Regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

Tillit har bevisats ha en stark koppling till effektivitet, prestanda och engagemang. Det krävs därför många aspekter av ledarskap för att skapa tillit, det kan vara relationsinriktat eller avtalsinriktat samt att denna måste underhållas över tid. Syftet med denna studie var därför att analysera hur fastighetsmäklares tillit till ledaren förändras över tid när den utsätts för relation- eller avtalsbaserat ledarskap samt vilket av avtals- eller relationsbaserat ledarskap som mest gynnar tillit, eller om dessa samverkar. Studien genomfördes enligt en kvantitativ metod, genom användandet av enkäter i ett strukturerat intervjuschema. Det insamlade empiriska materialet analyserades i medelvärdes-, Regressions-, ANOVA och korrelationsanalys. Detta resulterade i huruvida tilliten inom branschen var relations- eller avtalsinriktad och hur tilliten förändrats över tid.   Studien slog fast att tid har en marginell påverka på tillit. Tilliten sjunker som mest efter 4-6 års anställning för att sedan succesivt öka.

Vårt syfte var att undersöka könsskillnad i upplevelse av lika villkor på arbetet för kvinnor och män vid ett teknikkonsultföretag med 739 anställda. Tidigare forskning har visat skillna-der i lika villkor på arbetet mellan kvinnor och män (Harris, Gilbreath & Sunday, 2002; Ma-rongiu & Ekehammar, 1999; Wicks & Bradshaw, 1999). Vi undersökte om könsskillnaden kunde förklaras utifrån fyra prediktorer: arbetsbelastning, lön och andra belöningsformer, arbetsplatsklimat samt utvecklingsmöjligheter. För datainsamling distribuerade vi en enkät till samtliga anställda (N=418). Gruppjämförelsen visade att kvinnor upplevde lika villkor för könen i mindre utsträckning än män.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).