SammanfattningAvregleringen av den finansiella marknaden har skapat förutsättningar för alternativa marknadsplatser. Företag kan i dag välja att notera sig på icke traditionella börser som inte är knutna till en fysisk handelsplats. För att skapa förtroende och långsiktighet för dessa virtuella marknadsplatser krävs det att vikt läggs vid relationen till kunderna. En del i detta är att ta hänsyn till de faktorer som potentiella kunder värderar i valet av marknadsplats. I dag väljer företag att notera sig på O-listan före någon av NGMs listor och väljer man NGMs lista är det enbart för att kraven där har varit lägre.

Background: Etiquette has become vital in business relationships. In today?s competitive business climate signs indicate that social competence affect whether a business deal is settled or not. This type of competence could be of crucial importance at a first business meeting and it also plays an important role for future business relationships. Business etiquette is therefore, within the world of business, an interesting area to study.Purpose: The purpose of this essay is to clarify what knowledge and understanding companies, listed on the Swedish stock exchange, possess towards business etiquette, their viewpoint on etiquette education and finally to ascertain whether or not those companies perceive business etiquette to be pivotal to success.Methodology: In order to attain our purpose of this essay we found it most suitable to utilize both a quantitative and qualitative research method.

Purpose: The purpose of the study is to in a comparative and causal way explore whether there is a relationship between risk and return and also how it is perceived on the Nordic financial markets.Theory: The theoretical frame of reference applied in the thesis is considered relevant inthe perspective of the study?s purpose and research questions. We have among other theories used The Capital Asset Pricing Model, The Efficient Market Hypothesis and various Behavioural finance theories.Method: The study has its starting point in a quantitative approach with a quantitative data analysis supported by secondary data extracted from Thomson Reuters.Empirics: The empirics contains regression analyses made from calculated secondary data of 240 randomly chosen companies from Nasdaq OMX Stockholm, NasdaqOMX Copenhagen, Nasdaq OMX Helsinki and Oslo Bors.Conclusion: The study conclusions show that there are both a negative and positive relationship between volatility and actual return on the investigated markets. Considering this prior statement we can conclude that the Capital Asset Pricing Model can?t correctly describe the actual relationship between the parameters investigated on the current sample.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

The municipality of Sandviken is in a state of strong growth. This affects the need for more hotel rooms in Sandviken, in a way that it?s profitable to invest in a new hotel. Sandvikens largest company, the steal industry Sandvik AB, grows just like Sandviken, and have great influence on the need of more hotel rooms. Today there are three hotels placed in Sandviken, and these hotels aren?t enough when the pressure of hotel guests is at its top.The purpose with the project was to analyse the criteria?s that are important for localization of a new hotel in the Sandviken, and to clarify what kind of hotel Sandviken is in need of.

Kina har blivit ett finansiellt centrum i världen då stora som små investerare ser potentialen av ett land med hög ekonomisk tillväxt och investeringsalternativ med stora vinstmöjligheter. Vi har värderat de åtta största bankerna i Kina och jämfört med de åtta största bankerna i EU. Detta eftersom bankerna i Kina står för nära 50 procent av värdet av Hong Kong Stock Exchange (HKEx). Vi har använt oss av beta-värdena och avkastningskraven på respektivebank för att kunna värdera samtliga banker i vår undersökning. Med dessa resultat från värderingen har vi kunnat analysera och hitta svar på vår frågeställning.

Syfte och frågeställningarSyftet med studien är att undersöka hur idrottslärare utformar friluftslivsundervisningen för rullstolsburna elever som går i klasser med icke rullstolsburna. Vi ställde följande frågor: Hur bedriver idrottslärarna friluftsundervisning i skolan samt vilka möjligheter och begränsningar finns det för rullstolsburna elever i friluftslivsundervisningen? MetodVi har genomfört kvalitativa, semistrukturerade intervjuer med tre stycken idrottslärare på tre olika skolor. De intervjuade idrottslärarna undervisar eller har undervisat i idrott och hälsa i en klass där en rullstolsburen elev har ingått. ResultatDe intervjuade idrottslärarna bedriver en relativt varierad friluftslivsundervisning där de rullstolsburna eleverna är med i friluftslivsundervisningen i det de kan, vilket är det mesta av nämnda undervisning. Lärarna menar att det största hindret är den eländiga terräng som skogen ibland kan bjuda.

Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.

Solit?rbin har med sin pollinering en essentiell roll i m?nga ekosystem och ?r dessutom viktiga f?r produktionen av m?nga matv?xter. Vissa av de solit?ra bina ?r vedlevande och anl?gger sina bon i ?vergivna skalbaggsg?ngar i d?d och solexponerad ved. Bristen p? d?d solexponerad ved i dagens landskap utg?r dock ett hot f?r dessa bin.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

I Sverige är trakthyggesbruk med kalhuggning det dominerande skötselsystemetmen intresset för kalhyggesfritt skogsbruk har ökat de senaste åren. Alternativentill kalavverkning är omdiskuterade och kritiseras ofta för att inte vara lönsamma.Målet med detta examensarbete är att analysera ett långtidsförsök med olikaskogsskötselsystem och att diskutera eventuella produktionsskillnader. De fem skötselåtgärdersom undersöktes var 1) kalavverkning med plantering av gran och tall,2) naturlig föryngring under fröträd, 3) blädningsbruk, 4) dimensionsavverkningoch 5) orörd skog (referensyta). Fältförsöket ligger på Siljansfors försökspark iDalarna och anlades 1923. Alla försöksytor har en areal av 1 ha.