Sammanfattning Denna studie utreder om ett långsiktigt samband mellan oljepriset och valda aktieindex kan påvisas. Tre typer av aktieindex har valts, generalindex, industriindex och råvaruindex, för Sverige respektive Norge. För att undersöka det långsiktiga sambandet mellan oljepriset och aktieindex används kointegrations- och regressionsanalys. Studien visar att det bara förekommer ett långsiktigt samband mellan oljepriset och ett fåtal av aktieindexen. Nyckelord: Olja, Kointegration, Tidsserier, Aktieindex Abstract This Study investigates if a long-term relationship between oil price and selected stock indices can be proved.

Denna uppsats belyser hur svenska och indiska hotellföretag arbetar med mångfald samt vad som påverkar viljan till att främja mångfald på arbetsplatsen..

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

In this thesis I discuss and analyse the relationship between USA and Europe since the end of the Cold War. Many authors claimed that the Soviet threat was the glue that kept the continents together. Now that threat is gone and new challenges have risen. In what way has this relationship been influenced by the new challenges this new era stands for? By doing a case study and by using two quite different theorists, John Mearsheimer an offensive realist and Joseph Nye who is a liberal institutionalist, I?ll try to show how for example September 11, anti-amerikanism and NATO can be explained and understood.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Mobility Management is about affecting and changing the demand of mobility. It?s not about what traditional planning?s been focused on; to supply for the demand. The demand of mobility is created by us humans since the traffic exists of us. That means that Mobility Management is about changing our needs.

The number of firms adapting the concept of Corporate Social Responsibility is constantly growing. It is no longer enough only to supply your customers with demanded products and services since todays? customers have an increased awareness and are demanding more transparence when it comes to the manufacturing and responsibility for society.Along with a growing interest in social, ethical and environmental matters, many firms have received critique, consequently forcing them to start taking more responsibility for their activities. The clothing industry was among the first to get critized and therefore early in starting their work with CSR.The purpose of this paper is to investigate how firms in the clothing industry work with CSR today, and also how they choose to communicate this work, both internally and externally. The methodology of the paper is qualitative and aims to deeply investigate four different firms, along with an additional interview with a CSR-consult from one of the leading communication-firms in Sweden.The theoretical foundation includes a frame of reference around CSR and the communication thereof, and also a few relevant theories around CSR and business ethics.After analyzing the empirical material the paper have reached a few conclusions.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

Summary:Teenage girls? choice of dropping out or complete a treatment.The purpose of this study is to investigate, from a client?s perspective, why teenage girls (age 13 to 17) drop-out or complete a treatment at Familjehuset in Karlstad, Sweden. We also want to investigate if the teenage girls? experiences coordinate with the social workers opinion of why the teenage girls choose to drop-out or complete the treatment. Earlier research shows that many factors influence the client?s choice.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This study aims to evaluate the waste management in Norrbottens municipalities in key areas such as possibilities to reach the two national waste goals, information to the public, the effect of legislation, future of waste management and differences in geographic- and demographic areas. The Waste Framework Directive (WFD) issued by the EU and incorporated into Swedish law plays a major part in waste management by defining a hierarchy in five steps how waste should be treated. Interviews conducted with each of the fourteen municipalities aimed to find out what step in the hierarchy they are at and what effect the implementation of EU-legislature into Swedish law has had. Based on the interviews a diverse range of answers was found in relation to the questions asked, generally the more populated municipalities saw a more positive future of waste management, mainly because more developed infrastructure to handle waste is already in place. However the smaller the municipality is the harder it is to allocate resources for waste management and problems arise in the form of expensive transports of waste.

A performance measurement system can be used as a means to evaluate past performances and to communicate prioritizations. It has also been proposed that a performance measurement system can serve as a method to execute strategies, guide in operational decisions and constitute a tool for making the organization more efficient. Yet one may question if such a system will ever reach this capacity if operating managers do not utilize it as a management tool, but rather treat it as a mere report in the bunch. This paper explores how middle managers in fact apply performance measures and what obstacles there are to integrating them in the management of subunits. Furthermore it serves to investigate whether these managers experience a conflict between how they are expected to use the measures and what they deem possible to adopt.