The ability for companies to anticipate the future and stay in the forefront of the competition is essential for successful business. The tool of Environmental Scanning is basics in the process of developing prescriptive strategies as well as vital in evolving emergent strategies. The complexity lies in gathering relevant information and transforming the information into adequate data, which can be utilised by management to optimise strategies. The purpose of this study is to scrutinise how successfully operating Swedish manufacturing companies, listed on the Stockholm Stock Exchange?s ?Large Cap?-list, organise their Environmental Scanning actions and how this affects the development of strategies. Prior research on the subject has been used as foundation to presenting relevant theories.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Syftet med denna uppsats är att granska effekterna av regional integration på FDI hos de länder som blev medlemmar i EU 2004 samt 2007. Utifrån teori gällande sambandet mellan regional integration och FDI, analyseras empirisk data över stock och flöden av FDI till de nya medlemsländerna i syfte att utreda förekomsten av investeringsalstring och/eller investeringsomfördelning inom denna integration av typen öst-väst där det råder stora skillnader i inkomstnivå mellan medlemsländerna. Analysen visar att FDI till de nya medlemsländerna, både från andra medlemsländer och tredje land, har ökat till följd av ländernas medlemskap i EU. Mätt i absolutvärde kan det konstateras att FDI från andra medlemsländer är avsevärt mycket större än FDI från tredje land. Vidare har de nya medlemsländerna upplevt investeringsalstring och investeringsomfördelning från andra medlemsländer samt investeringsomfördelning där FDI från EU15 flyttar från tredje land till de nya medlemsländerna.

The aim of this Master?s thesis is to examine how librarians in two Swedish public libraries view the subject of face-front marketing and literary hierarchy. The questions posed in this thesis are: How do two public libraries in Sweden market fictional literature? Which literature does get marketed? How do the librarians view fictional literature? How do the librarians view marketing? and Does Herbert Gans? literary scale work to examine the marketing of fictional literature in two Swedish public libraries? The theoretical starting-points are Niels Ole Pors? thoughts on stock development, Philip Kotler?s thoughts on the responsible non-profit organisation and Herbert Gans? thoughts on taste-publics and taste-cultures. The empirical material was gathered through qualitative interviews with library staff in two public libraries in the south of Sweden, and by reading a sample of the fictional literature exposed in these libraries.

Syftet med denna litteraturstudie var att ta reda på vilka olika typer av tandskydd som finns, hur vanligt användandet av tandskydd är inom idrott och vad det är som gör att vissa avstår från att använda tandskydd. För att få svar på detta gjordes en sammanställning av tidigare vetenskapliga artiklar. Det finns tre olika typer av tandskydd. Typ I, stock-type, finns i olika storlekar och kan köpas i handeln. Typ II, boil-and-bite, finns också att köpa ute i handeln och idrottaren formar till tandskyddet själv i munnen. Typ III är ett specialgjort tandskydd som tillverkas hos tandläkaren.

Background: There has been an increase in savings and investment in recent years along with an increased interest in responsible investments. Ethical mutual funds has developed and gained increasingly popularity.Aim: The aim of the study is to examine if ethical mutual funds are an equivalent alternative to traditional mutual funds in terms of return, risk and risk-adjusted return on the Swedish stock market.Theory: Beta, Jensen's Alpha, Sharpe ratio, Treynor ratio, and Modern Portfolio Theory.Method: Quantitative survey method, a statistical study.Conclusion:The study concludes that there is no significant difference between ethical and conventional mutual funds in terms of return, risk and risk-adjusted return. The small differences that exist between the two fund groups are in favor of the ethical fund group, indicating that funds is a comparable investment option compared to traditional mutual funds..

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.

Syftet med denna uppsats är att undersöka om revisionsplikten för små och mikro AB bör finnas kvar eller inte. Inom den Europeiska Unionen (EU) är det endast Sverige och Malta som i nuläget har plikten kvar fullt ut. För att få en uppfattning om vad debatten handlar om har vi i första hand studerat aktuella artiklar. Vi har även använt oss av två olika forskarrapporter inom området och litteratur. Åsikter i debatten har vi även tagit del av genom sju stycken olika intervjuer med anställda hos banker, Skatteverket, revisionsbyråer och ägare i små och mikro AB.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

Since July 2005 the major companies listed on the Swedish stock exchanges are required to apply the Swedish Code of Corporate Governance. The code states that companies shall have a nomination committee responsible for nominating new board candidates and seek to obtain gender equality in the Board of Directors. This paper examines the trend of board as well as nomination committee composition among Sweden's 60 largest publicly traded companies between 2005 and 2008. Our overall finding is that neither the board nor the nomination committee composition has changed to a notable extent during the period and that the share of newly appointed female board members has actually decreased. However, the trends vary between different sectors.

Syftet med studien är att ta fram ett grundläggande material för vidare undersökning avseende högre kvalitet vid taxeringsförfarandet i samband med justering av taxeringsvärden när väg fram till småhusfastigheter saknas. Detta då det idag inte finns några riktlinjer kring denna justering. Målet med studien är att undersöka vilken värdeinverkan avsaknad av väg till småhusfastigheter kan anses ha på marknadsvärdet, och vad som gör denna värdeinverkan svår- eller lättbedömd.Metoderna som tillämpats i studien avser en kvantitativ- samt kvalitativ undersökning. Den kvantitativa undersökningen har genomförts i form av telefonintervjuer med mäklare och fastighetsvärderare. Detta för att få en generell bild av hur marknaden anses uppfatta förhållandet avsaknad av väg.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

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).

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.