Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

Real options analysis is a method for assigning value to flexibility in decisions, coming from uncertainty in future outcomes. This thesis ascertains to what degree this method is superior to traditional net present value analysis, with regards to ease of implementation in relation to the benefits from being able to measure the total value. Real options analysis is evaluated with a case study of the Swedish online gambling market, and conducted with the binomial framework of Copeland and Antikarov (2003). The authors find the sensible use of real options dependant on the specific situation to which it is applied, i.e. a certain degree of future uncertainty and managerial flexibility is necessary for justification of the increased workload.

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

The main purpose of this study is to investigate and with it clarifying what is meant by a dismissal for personal reasons must be based on valid reasons. More specifically, what is valid reason and what is required for that demand to be regarded as fulfilled.To my help to achieve this I have asked questions such as what kind of behavior from the employee can be the basis for a valid termination of the employment, what factors do the court put emphasis on in a trial and what is the requirements for the employer during the dismissal.The study has further objectives which are to illustrate the phenomenon of valid reason from a diversity perspective and from an international perspective. To achieve those objectives following questions have been asked: Is some groups covered in a greater extent than others by the requirement that a termination of employment must have valid reasons and are there international counterparts to the Swedish requirement that a dismissal must be factually based.What emerged from the study judicial inquiry is that the phenomena to which the employee is guilty of first is to see as valid reason when the employee are aware of the obligations undertaken in the employment but acting against them and inflicts some sort of damage for the employer.With regard to the employer's obligations in a termination proceeding are they to see as comprehensive and can be summed up to the fact that the employer should do everything in his power to avoid a dismissal.When it comes to the factors a court should take into account is this also a matter of major proportions. The court shall take into account all of the circumstances relating to the dismissal, which means that, with absolutely certainty, determine in advance what the court will decide is an almost impossible task.Furthermore, it emerged from the study that the requirement that a dismissal for personal reasons must be based on valid reasons may come to certain groups of workers to a greater extent than others. The study's investigation also indicates that the Swedish legislation, as it reads today, probably in breach of regulations enacted by the European Union.   .

Vi vill med vår uppsats försöka hitta förklaringar till varför börsintroduktioner misslyckas. Med dessa förklarande variabler vill vi försöka skapa en modell som kan förutse huruvida en introduktion kommer bli lyckad eller ej.Teorin bygger på aktuell och tidigare forskning om misslyckade börsintroduktioner. Det redogörs även för förekommande begrepp och variabler.Vi använder ett kvantitativt angreppssätt för att besvara uppsatsens problemformulering samt uppfylla dess syfte. För att hitta de variabler som förklarar en misslyckad börsintroduktion använder vi oss av en logistisk regression.De variabler som vi funnit som kan förklara en misslyckad börsintroduktion är företagets ålder, dess skuldsättning, huruvida företaget är uppbackat av venture capital eller ej samt andelen kvarhållna vinster i förhållande till totala tillgångar. Den modell vi skapar förutser en lyckad respektive misslyckad introduktion i 69 procent av fallen..

A group of two people, Jelena Durkan and Johan von Heideken, have worked together on an assignment from the company August Lundh AB. The company manufactures plastic products for all sizes of catering establishments. The basis for this thesis is a pre-study which shows that many of the users would be more drawn to the plates that the company manufactures, if there was a motif on the plates.This thesis will present the method of application for the motif that best benefits the company, with regard to the requirements placed on the motif, application method and the costs. The group found five relevant methods that were more carefully examined and compared to each other. Those are:Laser engraving, Hot-stamping, Injection molding, In-mould labeling and Pad-printing.The tools that have been used to solve this problem are: Requirement specification, QFD and OEE.

The purpose of this study was to examine how a selection of social welfare officers based on the principle of the best interest of the child construct a minimum level of the material standard in a home. Another purpose was to examine whether different units with varying socioeconomic prerequisites in the municipality of Stockholm construct this level differently.The method used in this study was Sociology of Law and two focus groups were used for the gathering of the data. A social constructive theory, a class perspective using concepts of Bourdieu and a perspective of law were used to analyse the material of data.The results showed that the courses of action varied from enactment and the policies of the municipality of Stockholm, unspecified theories of the development of children, the conception of what is normal and what children needs, the context in which they work, the development of the society and what they estimate that children needs when attending school. The results also showed a difference between the two units concerning the minimum level of the material standard in a home.

Gentrifiering pågår idag ständigt i vårt samhälle. Det är en social förändringsprocess som består i att människor med hög socioekonomisk status flyttar till områden som traditionellt sett har dominerats av människor ur lägre sociala klasser och från etniska minoriteter.Den här studien undersöker teorier och bakomliggande faktorer till varför människor väljer att gentrifiera och vilka likheter det finns mellan dem som väljer att gentrifiera. Genom en litteraturstudie visar pekar undersökningen på tidigare forskning och för en diskussion om ämnet.Resultat av den här studien visar att anledningarna till varför människor gentrifierar idag ser väldigt olika ut, man har alltså inte kommit fram till vad den gemensamma nämnaren som får gentrifierarare att gentrifiera är. Vad man har ringat in är vad som sker, vilka det drabbar och vilka som har bra förutsättningar att bli gentrifierare.Studien visar också att man måste sätta in gentrifiering i ett större samhällsperpektiv i vidare forskning för att finna nya svar och att inte bara studera den gentrifierande sidan, de som flyttar in i dessa områden..

This exam paper has been a collaboration between the writers and SYSteam Utvecklingspartner in Huskvarna. The assignment was about finding a need for a mobile application, making a requirement specification document with design documents and parallel to this constructing a prototype. The assignment is summarized in the following questions:? How can companies in the forest industry benefit from mobile information technology?? How can a user centered perspective be used in the process of making the requirement specification document and the design documents?? How do guidelines for usability apply to a mobile application?Three visits to companies in the forest industry were made to find a need for mobile information technology solutions. After a small analysis of the different companies? problems and conditions the decision was to use Tenhults Impregneringsverk AB in the case study.We used the FA/SIM method in our job of finding the organization needs for change and the principles of User Centered Design in the work of constructing a prototype.The result of our work is a requirement specification with design documents and a prototype.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.

In order to fully grasp the phenomena 'City' we must understand its political structure as an integrated part of its physical structure and vice versa. This thesis focuses on one crucial element of the City, the public space, and discusses it in relation to the public realm, or sphere, of the City. The aim is to see if it is possible to conceive public space as a spatial dimension of power, and if so, how to analyse this. With the help of the theoretical tool of two ideal types of the configuration of public space, "The city as civic public life" and "The city as authoritarian control" an empirical study is carried out on the case of Prishtina, capital of Kosovo.Conclusions made are that function and use of a city's public spaces can be understood in relation to changes in the political climate of the society. Furthermore, a void in the asset of concepts offered by the ideal types is found ? and therefore also need for new concepts to describe and understand a public space undergoing a dynamic transformation, as being a part of a city in political transition..

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

The vast majority of parents want their children to succeed and become successful in one way or the other. The very first is that the child will graduate from school. In today?s society which is characterized by career-driven parents, especially mothers, one wonders if somewhere along the way parents are prioritizing their own careers over their children?s school achievements. This might be true in some cases, but in others it could merely be that parents are expecting more from their children?s future.