AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Syfte: Corporate Social Responsibility (CSR) är idag ett  globalt allmänt känt begrepp och Svenska företag anses ligga i framkant med sitt ansvarastagande. Huvudsyftet med uppsatsen är att analysera huruvida ett stort engagemang inom CSR-frågor ger Svenska företag en förändring i företagsvärde och om det påverkar deras lönsamhet. Ett approximativt Tobins Q används som mått på företagsvärde och Return On Assets (ROA) används som mått på lönsamhet. Metod: En kvantitativ deduktiv metod där undersökning av sekundärdata ska mynna ut i en prövning om huruvida det går att påvisa ett samband mellan CSR och företagsvärde och/eller lönsamhet. Sekundärdata inhämtas ifrån Folksams Index för ansvarsfullt företagande 2009 samt företagens årsredovisningar från 2011. Historiska aktiepriser har hämtats ifrån Nasdaq OMX Nordics hemsida.

The study describes six upper secondary school students? thoughts of and stories about mentors and mentorship in secondary school. The mentorship has been studied with a hermeneutic approach from a narrative pupil relational perspective, which is influenced by the phenomenological humanity perspective. The aim of this study is to describe a few pupils? life worlds and to try to interpret how they describe and explain their own behavior related to mentorship and their mentors.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

AimThe aim with this essay has been to investigate how preschools profiling in motor activity training, work to stimulate motor development of children. In order to study this, the main focus for the research has been on the following queries:What characterize motor activity training at the preschools studied?What is the purpose with the motor activity training of preschools which were studied?How do the preschools describe the affect that motor activity training has on children?How do the preschools look at the need for motor activity training?MethodFour in-depth interviews were conducted with representatives of the chosen preschools profiling in motor activity. My selection was based on a strategic sample and this was made by an internet mapping of preschool activities in the districts of Stockholm, and information from the service guide of the town of Stockholm. Then e-mail was sent to ten contact persons at preschool units, and ten preschools were contacted directly by phone.

The Swedish market for vehicle inspection is re-regulated since June 2010. More than four years after the re-regulation there are eight companies in the market. Two of these companies are a result of the former monopolist's owners divided the business among themselves. The remaining six companies have entered the market through acquisitions or by building up their business from scratch, these are known as new entrants in the study. The competition has developed slowly and the former monopolist still has the highest market share.

Bakgrund och problem: Det som i dagligt tal kallas finanskrisen runt om i världen startade redan år 2007 då bostadsmarknaden i USA kollapsade. Det var sedan under hösten 2008 då banken Lehman Brothers gick i konkurs, som finanskrisen fullt blommade ut. Bankbranschen blev en bransch som kom att påverkas hårt, då flera banker fick statligt stöd för att undvika en konkurs. För att ytterligare försöka underlätta för bankerna och andra finansiella institut, kom IASB i oktober år 2008 ut med en ny tillämpningsmöjlighet av IAS 39 och IFRS 7 som berör finansiella tillgångar. Den här studien ämnar undersöka vilka effekter på resultat- och balansräkningen som de nya tillämpningarna fick för de banker som valt att omklassificera sina finansiella tillgångar.

The visions of the United Nations concerning sustainable development and conservation of biodiversity can only be realized if the human population succeeds in creating coexistence between human and wildlife. Landscape architects are able to influence on how landscapes are to be maintained and developed. The negative impact of infrastructure on wildlife has become a critical problem in Sweden and other parts of Europe. Wildlife crossings has been developed as a solution for the problems of road barriers in the landscape. The crossings are made to give animals a better opportunity to cross roads.

Rapportens huvudsakliga syfte är att undersöka relationen mellan motivation och hierarkisk position, och huruvida anställda på högre hierarkiska positioner motiveras av annat än anställda på lägre positioner. Vidare är syftet att ta reda på vilka typer av belöningar som tjänstemän respektive arbetare bäst anser motivera dem i sitt arbete, både vilka de anser motivera bland de belöningar de har vid undersökningstillfället och vilka belöningar de anser skulle motivera i framtiden.Tidigare forskning som använts är Harald Gatus skrift Belöna räcker inte, sambandet mellan belöning, arbetsorganisation och företagsstrategi, Igalens och Roussels studie A study of the relationships between compensation package, work motivation and job satisfaction, Kommes och Lundmarks rapport Relationen mellan monetära belöningar, motivation och prestation - En kvantitativ studie av tillverkande- ochtjänsteföretag och Boyd och Salamins studie Strategic reward systems: A contingency model of pay system design. Inledningsvis i teoriavsnittet redogörs det för trevälkända motivationsteorier för att förstå vad som driver människor att handla och efter det behandlas teori om hur belöningssystem ofta utformas och för vanliga inslag i dessa. Undersökningen byggde på en enkätundersökning som genomfördes med totalt 97 anställda på företaget, 72 yrkesarbetare och 25 tjänstemän. Yrkesarbetarnasom ombads att delta i undersökningen valdes ut genom ett icke-sannolikhetsurval.

This essay reviews the situation for real estate agencies within the Stockholm area. In this essay we assume that costumer loyalty is a requirement for survival on the competitive estate market. Two actors have been compared; A well known national Internet-based agency, Skandia Mäklarna, and a smaller local traditional agent Mäklarfirman Grönberg. These actors have been analyzed up on theories on loyalty, relationship marketing, service marketing, quality and involvement .The conclusion of the essay is that it is possible for small estate agencies to compeed with larger Internet based agencies by building loyal relationships with their customers. This can be achieved if the right strategic decisions are made.

The number of ideas at innovative companies usually exceeds the amount of available human ormaterial recourses, this include ideas for development of new products. Since they are not able to doeverything they want to do they have to choose between ideas to develop new products. This includesthe decision on when to start, stop or kill a project as well as the thought process of prioritizing betweenongoing and potential projects.Project Portfolio Management (PPM) is an organizational process, with the purpose of systematicallyorganizing and running the activities that aim to evaluate, select and prioritize ideas and projects fordeveloping new products. PPM include four major goals to be fulfilled; Maximizing Value of thePortfolio, Achieving a Balanced Portfolio, Achieving a Strategic Alignment and Running the RightNumber of Projects.The purpose of the thesis was to develop a more visual and formal PPM process for the early stages inproduct development in one department at St Jude Medical AB, Sweden.The thesis was conducted by following a methodology known as Process Modules. The methodology isan approach for developing a PPM process that fits a specific company.

Songs from the Crypt: Mapping the Forces that Hinder the Digital Revolution of Music Distribution This paper seeks an explanation to the low market share growth of the commercial digital music distribution in Sweden. The analysis identifies a spectrum of obstacles that hinder the digital distribution technology from becoming the main form of music distribution in Sweden. These obstacles make the digital music distribution less favourable in comparison with physical distribution from the consumer?s point of view. The authors suggest that in order for the digital distribution of music to become competitive the digital product would either have to be developed further to offer more customer value or the so called a là carte retail model would have to be replaced by a subscription-based distribution model.

Syftet med uppsatsen är att analysera hur de specifika variablerna samverkar i investeringsanalysen bakom strategiska investeringar vid beslutsfattandet. Studien är inriktad mot den dominerande företagssektorn små och medelstora företag, vidare görs en jämförelse mellan yngre och mognare företag. För att analysera detta har en kvantitativ datainsamlingsmetod använts i form av en enkätundersökning. Forskningsfilosofin som är applicerad är deduktiv, för att på så sätt kunna dra generaliseringar i slutsatserna utifrån den empiriska analysen och fullfölja studiens syfte. Studien är baserad utifrån beslutsteori där hantering av risk och osäkerhet har en central roll.

Titel                                    Indirect economic impacts of a national environment certification as financial business strategyAuthors                              Ida Antonsson, Emma Hellberg and Linn RingströmAdvisor                              Arne SöderbomCourse                               Bachelor thesis ? business administrationSeminar date                     2013-05-27Purpose                              The main aim of this study is to describe and analyze how private corporations use national environment certifications as a business strategy to gain power and financial benefits. By studying already certified corporation in Sweden, this study aims to understand, explore and develop already existing theoretical theories and concepts concerning ?national environment certifications?.Background                      All corporations have an impact on the environment. Therefor many corporations use a variety of worldwide certifications to be able to prove to ?others? that the corporation meets national- and international set goals.

AbstractBachelor Thesis, School of Economics at Vaxjo universityProgram: Enterprising and Business Development, EBD 362, Spring 2006Authors: Jens Asp, Vivianne Holmer, Carl-Marcus WahlstromExaminer: Stig G JohanssonKeywords: Services, cooperation, collaboration, customer offer, knowledgeTitle: Service firms in collaboration ? A study of the development of small service firms in collaborationNutek presented numbers during year 2005 witched show that the Swedish service sector, for the first time ever, was greater than the industrial sector. The kind of firms that develop most is small service firms without employees. The topic of interest in this bachelor thesis is to study how this kind of firms can develop. There is a great number of strategic options for firms to choose.