Determinants of Small Housing Prices in Stockholm 1993-2009, is an econometric study. Regression analysis is used to identify and measure the dominant factors that determine small house prices in Stockholm. Economical fundamenta and neo-liberal varaibles are in use to explain nominal overprices in the house market, as well as the steady development of real house prices in the region..

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Gender is one of several factors that affect our society. According to the National Agency of Education and the values of Lpf 94, the school should communicate and counteract gender stereotypes. However, there is no demand for gender knowledge in the syllabus for Civics in upper secondary school.The purpose of this study is to investigate how two teachers work with gender in Civics education, with main focus on working practices. In addition, I wanted to investigate which conceptions students in upper secondary school have about gender in education. The method used is interviews.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

I början av 2000-talet inträffade flera stora revisionsskandaler i världen vilket ledde till en förtroendekris för revisioner. ISA implementerades som ett svar på 2000-talets revisionsskandaler som uppmärksammats internationellt och syftar till att förbättra revisionens kvalité och likformighet i världen. Syftet med studien är att förstå vilka upplevelser revisorer har om implementeringen av ISA genom att beskriva och analysera revisorernas upplevelser av vilka effekter implementeringen av ISA medfört på revisionskvalitén. Problemformuleringen som studien utgått från är följande: Hur upplever revisorer att revisionskvalitén har förändrats sedan ISA implementerades i Sverige? Vi har använt oss av en kvalitativ ansats med en abduktiv strategi då både den teoretiska referensramen och det empiriska materialet varit utgångspunkt för vår studie.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.

Titel: Omvärlden påverkar: En studie av hur revisionsbyråernas marknadsföring har påverkats av den avskaffade revisionsplikten för mindre och medelstora företag.Nivå: Kandidatuppsats i företagsekonomi; MarknadsföringFörfattare: Reine Haddad och Louise MattssonHandledare: Jonas KågströmDatum: 2012- JuniSyfte: Med uppsatsen vill vi undersöka om revisionsbyråernas marknadsföring förändrats i samband med att revisionsplikten för mindre bolag avskaffats, det vill säga om marknadsföringen påverkas av omvärldsfaktorer.Metod: I studien används en abduktiv ansats där information samlats in dels via Internet (WayBack Machine) och dels genom att ta del av annonser från en revisionsbyrå. För att tydliggöra materialet sammanställdes det i frekvenstabeller, wordles och diagram.Resultat & Slutsats: I enlighet med vad den valda teorin framställer ser vi att även revisionsbyråerna ändrar delar av sin marknadsföring när förändringar i omvärlden sker. Omfattningen av förändringarnas påverkan på marknadsföringen varierar från revisionsbyrå till revisionsbyrå, bland annat beroende på revisionsbyråernas syn på marknadsföring, hur stora förändringarna i omvärlden är och hur snabbt revisionsbyråerna tar till sig dessa förändringar.Uppsatsens bidrag: Vårt examensarbete har bidragit med att ge en bild av hur revisionsbyråernas marknadsföring påverkas av förändringar i omvärldsfaktorer. Detta kan vara användbart då marknadsföraren måste ta dessa omvärldsfaktorer i akt vid planering och utformning av marknadsföringen.Nyckelord: Revisionsplikt, revisionsbyrå, marknadsföring, påverkan och omvärldsfaktorer..

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

Volvo Hauler & Loader Division in Arvika produces wheel loaders which they deliverthroughout the world. The factory which is situated in Arvika is the largest wheel loader plant in the whole world, with its 1 100 employees. The different models stretch from L60E all theway up to the brand new L350F, with a loader capacity from six tons up to a staggering 35.The assembly of the different models are divided into three different assembly lines, Small(L60-L90), Medium (L110-L120) and Large (L150-L220). The assembly of Heavy (L350)has just been started with an upcoming pre series.This examination paper gives recommendations of improvements and necessary modifications to rationalize the pre-assembly of boom units. Three different scenarios are presented in the paper.

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.