The purpose of this study is to examine how school meals are organized in a selection of Stockholm's secondary schools and to examine the relationship between school meals and the different parameters that indicate each school's symbolic capital and educational capital. By looking at the statistics from each school on the basis of the final grade average, percentage of pupils with foreign background and gender, I examine whether it is possible to see a relationship between how schools organize meals and which pupils attend the school.  In my study, I systematically went through each school's website and tried to identify how school meals at each school are organized. To increase the validity of the study, I have also conducted a questionnaire survey by mail addressed to school principals.   In order to analyse and understand my results and put them in relation to my current knowledge about the schools in my sample, I am using Bourdieu's theoretical tools that a given aid, both in methodological and analytical purpose. Based on Bourdieu's theories of symbolic capital, cultural capital and educational capital, I can understand and analyse school meals are organized and focused as part of schools' symbolic assets in competition with other schools.   The first part of the study shows that there are four different organizational models for school meals, fully equipped kitchen and canteen, heating kitchen and canteen, school meals in restaurants and school meal card.    In the second part, I have examined the relationship between the type of organization for school meals used and the symbolic resources available at the school. I can conclude from the results that it is difficult to find a correlation between the symbolic resources and the different categories. But even though it is not possible to see all the schools' symbolic assets equally clear, there are still some very telling examples. In many ways, these examples can be seen as polar opposites to each other based on Mikael Palme?s concepts ?goal rational? and ?education oriented? schools..

I denna studie undersöks det hur begreppet integrerad kommunikation definieras i teorin i jämförelse medhur de praktiker som säger sig arbeta med termen definierar och använder den. Vidare lyfter studien framde barriärer som står framför en praktisk implementering av begreppet, samt möjligheterna till kommaförbi dessa. Syftet är att öka förståelsen för begreppets innebörd samt för hur det kan utnyttjas till sin fullapotential.Konsulter vid Stockholms ledande PR-byråer intervjuades i detta syfte och till grund för diskussionenligger även en omfattande presentation av teorin bakom integrerad kommunikation. Resultaten visar attintegrerad kommunikation i praktiken används på en abstrakt snarare än en konkret nivå, och att barriärernaför en konkretisering kan sammanfattas inom fyra områden: revirtänkande, ekonomiskt system,mätbarhet och nya medier. Samtidigt visar studien på hur dessa barriärer kan vändas till möjligheter i syftetatt förbättra den integrerade kommunikationen.Slutsatsen blir att för att anpassa teorin till verklighetens förutsättningar, och på så sätt möjliggöra praktiskapplicering av teorin, bör man börjar tala om integrerat varumärke istället för integrerad kommunikation.Begreppsväxlingen förenklar arbetet med att förankra integrationssynsättet på ledningsnivå och sedanimplementera arbetet ute i organisationen.Nyckelord: Kommunikation, Public Relations, marknadskommunikation, konvergensmodellen, integreradkommunikation, synergi, identitet, organisationskultur, varumärke, varumärkesplan, Return ofInvestement, Return on Communications, integrerat varumärke..

Bakgrund: Identifiering av immateriella tillgångar har visat sig vara ett problemfyllt område både för företagen och andra utövare. Tidigare studier har visat på att en stor del av köpeskillingen fördelats till goodwill vilket delvis kan vara ett resultat av immateriella tillgångar inte identifieras i tillräcklig utsträckning. Det har även påpekats att det finns ett stort svängrum inom regelverket som tillåter mycket individuella bedömningar. Syfte: Syftet är att undersöka om det finns skillnader mellan branscher på den svenska marknaden avseende noterade företags identifiering av immateriella tillgångar vid det första redovisningstillfället efter rörelse-förvärv och i så fall vad orsakerna kan vara. Vi vill även undersöka om det går att urskilja en branschpraxis för identifiering av tillgångar och fördelning av köpeskillingen.Genomförande: Både en kvalitativ och en kvantitativ undersökning har genomförts. Branschjämförelser har gjorts för genomförda rörelseförvärv på Stockholmsbörsen under perioden 2005 till 2011.

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.

Horseracing is frequently referred to as the engine behind all horse activity in Sweden and it can be divided in to two main branches: harness racing and thoroughbred racing (HNS, 2008). Jump racing is a part of the thoroughbred racing and the jump racing is characterised by jumps on the racing track. Jump racing has been a part of the Swedish horseracing for over hundred years, but it has in recent years suffered from low economic profitability and been threatened by discontinuance (ATG & SG, 2008). Svensk Galopp, who is governing the horseracing in Sweden, has decided to increase the importance of jump racing. A workgroup was created for this purpose, and as a result of their work a strategy for the jump racing is supposed to be delivered in April 2009 (pers.

Syfte: Corporate Social Responsibility (CSR) är idag ett  globalt allmänt känt begrepp och Svenska företag anses ligga i framkant med sitt ansvarastagande. Huvudsyftet med uppsatsen är att analysera huruvida ett stort engagemang inom CSR-frågor ger Svenska företag en förändring i företagsvärde och om det påverkar deras lönsamhet. Ett approximativt Tobins Q används som mått på företagsvärde och Return on assets (ROA) används som mått på lönsamhet. Metod: En kvantitativ deduktiv metod där undersökning av sekundärdata ska mynna ut i en prövning om huruvida det går att påvisa ett samband mellan CSR och företagsvärde och/eller lönsamhet. Sekundärdata inhämtas ifrån Folksams Index för ansvarsfullt företagande 2009 samt företagens årsredovisningar från 2011. Historiska aktiepriser har hämtats ifrån Nasdaq OMX Nordics hemsida.

Bakgrund och problem: Det som i dagligt tal kallas finanskrisen runt om i världen startade redan år 2007 då bostadsmarknaden i USA kollapsade. Det var sedan under hösten 2008 då banken Lehman Brothers gick i konkurs, som finanskrisen fullt blommade ut. Bankbranschen blev en bransch som kom att påverkas hårt, då flera banker fick statligt stöd för att undvika en konkurs. För att ytterligare försöka underlätta för bankerna och andra finansiella institut, kom IASB i oktober år 2008 ut med en ny tillämpningsmöjlighet av IAS 39 och IFRS 7 som berör finansiella tillgångar. Den här studien ämnar undersöka vilka effekter på resultat- och balansräkningen som de nya tillämpningarna fick för de banker som valt att omklassificera sina finansiella tillgångar.

The purpose of this study is to evaluate the real aggregated consumption and empirically determine its exogenous variables. A multiplicative analysis is done in the context of government stabilization policy to find out how policymakers can execute a stimulus package that will bring the best multiplicative effect to the economy The conclusion of the study is that real income, net financial assets and real-estate price index are all statistically significant. An effective expansive fiscal policy is a public-financed investment in the private sector. Coordination is going to be crucial when stimulus package is developed due to the fact that leakage in the form of imports will prevent the expected multiplicative effect..

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

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.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

Abstract  Title: High-Risk Funds vs. Mutual- Index FundsA study of macro -variables influence on different funds choice Level: Final assignment for Bachelor Degree in Business Administration Author: Moses Yokie & Bo Lemar Supervisor: Ogi Chun & Cheick Wagué Date: 2011-05-25 Aim: The purpose with this thesis is to compare two different types of mutual-index fond and a high-risk fund in relation to the macro variables. The purpose also includes an investigation about if an investor will receives a higher return on high-risk fund than on mutual-index fund in a 10 years period.Method: A quantitative method has been use in this study, where the information has been received from Morningstar. Microsoft Excel has been used to process the collected data in order to calculate the expected return and the risk measures. The result is presented in graphs and tables on the empirical capital, in order to analyse and compare it with the theories and the selected macro- variables to see if there will be any correlation. Conclusion: This research shows that there is no possibility that the macro-variable factors can benefit an investment on high-risk fund or on mutual-index fund in the short run.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.