Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

ABSTRACT This research explores how the Work Integration Center (AIC) supports unemployed immigrants in acquiring jobs and how the practical work helps immigrants in entering the labour market. It employs qualitative research approach through semi-structured interviews staff members at AIC and municipal commissioners of education and labour market in the municipality of Malmö. Its aim is to examine how governmental setup guidelines were represented in the practical work. These guiding principles of the organization are presented at the top of municipality. The findings suggest that even if the staff has no knowledge of the official measures of the integration plans, they have implemented the aims and criteria in their work with the immigrants.

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.

The purpose of this Master`s thesis is to examine if the pur-chase of media in public libraries reflects the library's role in society. Two questions have been posed: ? What view of public library's role in society is reflected in the purchase of media? ? What principles guide the selection of media in public li-braries in Sweden? In order to investigate these questions, we used a question-naire that we sent out to a sample of 120 public libraries in Sweden. The analysis is based on a theory of three ap-proaches to the role of the library developed by Douglas Raber. The three approaches are the conservative approach, the populist approach and the social approach.

The purpose of this essay is to investigate and analyze the term diversity in five Swedish municipality?s combined gender equality- and diversity plans. The purpose is also to investigate who or whom of the employers that are included in the term diversity and if gender equality is included in the diversity work. The material is analyzed on the basis of theory of intersectionality and discourse analysis. The outcome of the analysis indicates that the municipalities use the term diversity in many different ways in the combined gender equality- and diversity plans.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

AbstractThis thesis handles the subject about emergency preparedness. The cases that are chosen are Sweden and the tsunami catastrophe and Great Britain with the bombings in London. The purpose with this case study is to reveal what factors that are important for an adequate emergency preparedness plan by studying Sweden?s and Great Britain?s emergency preparedness plans and how they handled the two catastrophes. The questions for the report are as follows:1.

The transportation sector is the only sector of the Swedish society that is still increasing the emissions of carbon dioxide and other green house gases. Diesel fuel represents one of the fuels that contributes to these emissions and the use of diesel fuels is increasing every year. The main purpose of this study was to make an estimation of the current business situation for producers of liquid diesel biofuels in Sweden such as biodiesel, synthetic diesel and crude tall diesel and examine the forces of competition of the industry today and its future prospects. The study revealed that the rivalry among the existing firms was low mainly due to the geographical spread of the companies. Moreover the success of the biodiesel industry was influenced by a long-term guarantee of the tax exempt for biofuels and by the price level of petroleum diesel.

Purpose: The purpose of this study is to investigate possible links between short selling and the stock market movements using econometric test models. Methodology: A quantitative study carried out on the time series stock lending and OMX Stockholm 30 index. Information is gathered through qualitative interviews with specialists in the field of stock lending, and studies of relevant newspaper articles and reports. Theoretical approach: The theoretical frame of reference is a further consideration of supply and demand theory. The empirical study is implemented by the simple linear regression model and a vector autoregressive model (VAR).

The subject of this paper is the congestion tax in Stockholm, Sweden. The study has been conducted with the purpose to examine of how public attitudes towards congestion charging looks and the reason behind the attitude. And also to examine if there are any differences in attitudes between those living inside and outside the payment zones, between men and women and between car owners and those who do not own a car or have a driver's license. The study used a questionnaire sent out electronically to a group of friends of friends and of friends? family members.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

The thesis first objective was to develop field instructions for forest planning of native forests in Andean Patagonia, and the second objective was to test the plan on an actual property in the area. The thesis was limited to studies in the province of Rio Negro. Today, there are no official forest management plans for native forests in the Argentinean province of Rio Negro; thus, there is an obvious need for an official forest management plan with clear guidelines. To be granted permission to manage, i.e. through thinning, the native forests on a property it is required to have a forest management plan that is approved by the Forestry Board in the province in question (Thill, B.

The purpose of this paper is to compare two different portfolio strategies consisting of insider transactions and stock recommendations and examine whether they posses any information advantage.  The portfolios are balanced once every three-, six- and twelve- months in the period of 2007-2009. Our results show a pattern for these investment strategies. The portfolio consisting of insider transactions generates a positive return in equity in a negative market environment and the opposite reaction in a positive environment. The result for the portfolio consisting of stock recommendations show a positive return of equity in positive environment and the opposite effect in negative environment. The pattern that has been observed can be classified as an anomaly.