Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

Syftet med uppsatsen är att undersöka hur autenticitet konstrueras i en nätgemenskap som bland annat ägnar sig åt att återskapa historiska kläder. Gruppen heter Vi som syr medeltidskläder och återfinns på Facebook. Konversationerna mellan medlemmar i gruppen analyseras med en netnografisk metod. Det teoretiska ramverket för undersökningen består av en konstruktivistisk syn på autenticitet, subkulturellt och socialt kapital, kategorier, dikotomier och formella och informella hierarkier. Undersökningen visar, bland annat, att autenticitet konstrueras genom konversationer mellan medlemmar i gruppen som har högt subkulturellt kapital och står högt upp i den informella hierarkin, med stöd av medlemmar högt upp i den formella hierarkin. Resultaten visar också att medlemmar med högt subkulturellt kapital ofta har en relation till museum och universitet och att dessa institutioner påverkar konstruktionen av det autentiska även här.

Purpose: The main purpose of the thesis is to examine the profitability of Momentum Strategies on the Nordic stock markets. This will provide insight and contribute to the debate on efficient markets. Finding profitable Momentum Strategies will provide strong evidence of inefficiency in the market. A secondary purpose is to examine factors which might cause or impact the profitability of the Momentum Strategy. We will look closely at the relationship between the profitability and factors such as risk (CAPM-beta), market capitalization, trading volume and seasonality.

Bakgrund: Börsen ger en möjlighet för företag att erhålla kapital och för placerare atttillgodogöra sig avkastning. Personer med insyn i det egna företaget, så kalladeinsiders, kan dock i egenskap av sin position inneha kurspåverkande information somövriga aktörer på marknaden inte har möjlighet att ta del av. Tidigare forskning harpåvisat att insiders utnyttjar denna informationsasymmetri för att på så sätt tillgodogörasig överavkastning.Syfte: Syftet med studien är att undersöka om insiders kan tillgodogöra sigöveravkastning genom handel med aktier på Nasdaq OMX. Vidare ämnar studienutröna eventuella skillnader i överavkastning beroende på företagsstorlek,transaktionsstorlek samt tidsperiod.Metod: I denna studie har en kvantitativ forskningsstrategi i form av en eventstudietillämpats. Studien har en deduktiv ansats och undersöker insidertransaktioner från 90företag på stockholmsbörsen under tidsperioden 2006-01-01 till 2011-12-31.

Bolagsskattesänkningen genomfördes den 1 januari 2013, målet med sänkningen var att stimulera Sveriges tillväxt då en sänk bolagsskatt sägs öka investeringsviljan. Med sänkningen ville man också minska incitamenten för företag att flytta sina verksamheter till lågskatteländer. Att bolagsskattesatsen sänktes väckte ett intresse som skapade denna uppsats att undersöka vilka faktorer det är som styr bolagsskattesatsen, till exempel, i en liten öppen ekonomi som den svenska.  Teorin grundar sig i kapitalstruktur och finansieringsbeslut. Faktorer som anses påverka bolagsskatten och som valts ut är utländska direktinvesteringar, öppenhet mot kapitalflöde och BNP per Capita. Datainsamling har skett sekundärt och bearbetats i det analytiska programmet R.

Syftet med denna kvalitativa intervjustudie var att med hjälp av sociologiska teorier undersöka orsakerna till att maskrosbarn trots en destruktiv uppväxtmiljö kan utvecklas till socialt fungerande människor. Maskrosbarnen i denna studie har vuxit upp med missbruk och/eller psykisk sjukdom hos föräldrar i barndomen. Data samlades in via semistrukturerade intervjuer med fyra olika teman: det sociala arvet, skola och arbete, socialt nätverk samt hälsa och välmående. Vilket vi sedan analyserade med hjälp av de teoretiska tolkningsramarna, Antonovskys teori KASAM och Bourdieus teori om Klassreproduktion. Resultaten visade att förekomsten av trygghetspersoner i barndomen samt möjligheten att uppleva en annan familjedynamik och miljö än deras egen hemmiljö har påverkat dem positivt.

Outsourcing has grown more so than any other sector of IT services. According to a research by the analytic company Gartner soon four of ten jobs in the IT sector will be outsourced. For a nation like Sweden that means about 40,000 jobs going abroad. Business managers look to outsourcing as a means of reducing their operating cost and their need for capital spending. Companies turn to outsourcing to save money and seek expertise outside.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

This is a study based on discourse theory in purpose to examine the border-politics ofthe EU. Since the EU step by step has developed into an area of free movement on capital, people and services, the external frontiers have been given prioritiy on the political scene. Development in recent years have put questions of foreign- and security politics on a supranational level, meaning that the EU-member states in a wider range now cooperate in these political areas.To handle the increasing ammount of (illegal) migration to the EU an independet agency, Frontex,was established 2005 in favour of coordinating the Member States in issues regarding bordersecurity. The focal point of this study is to critically examine the identity of Frontex by using Becks theory of risk combined with the theory of governmentality. By doing so I seek to highlight the relation between Frontex and the EU and also that of Frontex mission in relation to illegal immigration.

The purpous of this master?s thesis is to explore how the swedish public library evolved between 1890-1911, before the state implemented the library reform in 1912. The material used to cunduct the study concists mainly of texts published during the time frame of the thesis in the form of books, booklets and articles from Folkbiblioteksbladet, a journal dedicated to the subject of the swedish public library.Drawing upon Habermas theory of the structural transformation of the public sphere and Bourdieus theories about taste as social distinction and symbolic capital, the thesis seeks to show how the public participated in the evolvement of the public library and which aspects of society that contributed to the public library?s establishment as an institution. The findings are also discussed in relation to previous research of the history of the Swedish public library.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

Huvudsyftet med denna studie är att kartlägga vilka faktorer som påverkar i gymnasievalet. Frågeställningar som belyses är vilka faktorer som påverkar eleverna och vilka personer som är betydelsefulla. I studien diskuteras också skillnader mellan olika grupper som exempelvis kön. Metoden som valdes var enkätundersökning med elever i årskurs 9 som stod inför sitt gymnasieval. Resultatet visar att intresse och att programmet ska förbereda för högre studier är de faktorer som påverkar mest.

Suspensory ligament injuries are a common cause of lameness among sport horses. These injuries are expensive due to slow healing, extensive convalescence and high risk of recurrence. The prognosis has been reported to be everything from good to guarded depending on the size of the lesion and the location within the suspensory ligament. The purpose of this study was to determine how different factors such as age, use, and location of the lesion are associated with the final outcome after a suspensory ligament injury. Material: Hospital records of 27 horses treated for suspensory ligament injuries at SLU equine hospital in Skara, Sweden, between January 2002 and July 2003 were examined retrospectively.

An increasing number of heat pump producers have developed heat pumps that can be connected to solar panels. In this thesis we have examined the possibilities of connecting solar panels to existing ground source- and geothermal heat pumps that has not been adapted to solar panels. During the work process, a prototype plant has been built to compare our theory with the practical results and with our designed sizing tool. The work has rendered in knowledge that will be used to build a sun module that can be easily connect to the existing heat pump system. The existing heat pump, our test plant, has been supplemented by an advanced storage tank used to allow different operating modes.