Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

During the spring of 2014, I have investigated the visual culture of Lolita as practiced in Sweden and Japan. My focus has been on the performative aspect of Lolita. By looking and participating in this colorful subculture, I have met people who are living the Lolita lifestyle on a daily basis as well as former Lolita practitioners. My main concern has been how does one use Lolita.I?ve tried to investigate if it is possible to look at Lolita as being more than just a clothing style.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

The aim of this study is to investigate oral peer review on argumentative speech and to study the attitudes towards this peer review. The investigation was performed in an up-per secondary school class, and it focused on the different types of oral responses students give each other. In addition, the study investigated in what way the students experience this type of peer review. The results show that students reflect on form and performance as well as content, but they place more emphasis on form and performance than content. Students are positive about peer review and its importance for their progress.

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

The project was performed in collaboration with Husqvarna, one of the world?s leading manufacturer in the market of electric outdoor products. The report is a thesis work of a bachelor mechanical engineer program, in the field product development and design.The project is a study of the development opportunities within drive belt for a gear driven gearbox to one of Husqvarnas petrol powered hedge trimmers. A big part of the project was also to find combinations of materials for all components in the gearbox, to reduce weight and maintain or improve the performance of the system. Belt drive was of interest to investigate as an alternative solution to the current design that can reduce wear on the system at a performance test performed in the company before the product is released to market.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

Syfte/Purpose Syftet med uppsatsen är att undersöka sambandet mellan aktiens omsättningsvolym och dess avkastning under olika marknadsförutsättningar./The purpose with this essay is to observe the correlation between the stock turnover volume and the return under different situations on the market. Metod/Method Den metod som jag har använt mig av är en kvantitativ undersökning. Genom att utföra en kvantitativ undersökning har jag gjort det möjligt att undersöka ett stort antal aktier. Jag har jämfört utvecklingen av 60 stycken, slumpmässigt utvalda, aktier vid både en positiv samt negativ trend av index./The method that I have used is a quantitative study. By execute a quantitative investigation I have been able to study a large amount of different stocks.

Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.

Syftet med studien var att skapa en bättre förståelse för hur några juniorishockeyspelare och deras tränare ser på hur faktorerna lagsammanhållning, spelaromsättning, roller och prestation förhåller sig till varandra och hur de arbetade med dessa faktorer. Instrumenten som användes var GEQ (Group Environment Questionnaire) och två helstrukturerade intervjuguider. Deltagarna i studien var ishockeyspelarna i ett J18-lag (n=18) och deras tränare (n=1) i en medelstor klubb i Sverige. Resultatet visade att samtliga intervjudeltagare upplevde ett positivt samband mellan lagsammanhållning, spelaromsättning, rollklarhet och prestation. Sambandet beskrevs dock som cirkulärt, att alla faktorerna var beroende av varandra och påverkades av varandra.

Intro: 80 percent of the Swedish population own shares. This makes Sweden the leading country in private investment in securities. It can be difficult for the private investor to know where, when and which security to invest in. The strategies are as ambivalent as the stock markets fluctuations. If the investor prefers to refrain from investing money himself, there are brokers who carry out these types of services.

In the last couple of decades, corporate law firms have rapidly grown to become both influential and highly profitable corporations in the business world. Today, the largest law firms are assumed to bear far greater resemblance to large and often multinational public limited companies than the small businesses generally associated with legal services. However, one interesting specific set them apart from the majority of other companies; the partnership and its interrelated profit sharing. The aim of this study has therefore been to investigate partner compensation systems in corporate law firms and further examine what implications chosen compensation systems have on the organizations. Using a multiple case study, including 7 of Scandinavia?s largest and most well known law firms, the results show that partner compensation systems are highly individual and the critical question is whether to employ seniority based or performance based compensation systems.

VBG Produkter AB is a process-orientated company that develops, manufactures and markets trailer couplings with belonging coupling equipment, protection equipment against skidding and stands for wagon-bridge for heavy vehicles. The company feels that their set-up time in production for couplings is not at an acceptable level. Due to high demands of customer oriented production the intermediate stock level of included products within the assembly of couplings has gradually increased which has resulted in high inventory holding costs. VBG Produkter applies Kanban in their production, therefore it is important to produce exactly the necessary amount and avoid overproduction. The objective of this project is to suggest appropriate solutions so that VBG Produkter is able to reduce their set-up time in assembly of couplings, by identifying internal and external set-up time for the chosen process bushing cell.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..