In today?s Sweden there is great belief in entrepreneurship and the benefits it can bring to the country. The Swedish government has taken note of this growing enthusiasm and realized the contribution it can make to facilitate national growth. Successful efforts have been made in Sweden to support entrepreneurship and innovation, which has resulted in a relative ease for individuals to start their own businesses.The number of companies started today is higher than ever and there are signs of a common faith in growth among new entrepreneurs. Unfortunately only a small fraction of these new businesses succeed in growing big.

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.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

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.

Background: The growth of the venture capital industry has given birth to new relations between investors and entrepreneurial firms. Venture capital firms are by definition investors serving as an active partner which implies a deeper relation between investors and entrepreneurs than has been the case previously. This new situation leads to a number of questions. Do venture capitalists really act as active partners with a long term interest in the venture? Do they add any value besides capital? How important is their influence in the portfolio company's decision making process? Purpose: The purpose of this study is to give a deeper understanding of the relation between venture capital firms and IT companies in the start-up phase.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

Bachelor of Science, Construction and real estate economics at the University of Halmstad, Sweden, 2012. Author: Emilia Bjuvensjo? and Emma Davidson Advisor: Sven-Ola CarlssonExaminer: Kent Sahlgren Title: Condominiums ? A study of what factors are preventing condominiums from having a breakthrough on the Swedish housing market.Background:In Sweden condominiums have been discussed over and over again during the past 100 years. The government decided that on the 1st of May 2009 they would introduce a new kind of housing-form, condominiums. Ever since the new law came into force, no major changes have been done in the Swedish condominium market.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

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.

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.

In year 2009, a new housing form (here referred to as "owned apartments", in Swedish called "ägarlägenheter") was introduced in Sweden. Owned apartments are in many countries the dominating form of housing tenure, but in Stockholm, to where this thesis is delimited, only four have been established in four years. There are many possible reasons for this low establishment, but the thesis writers believe the main reason to be that the owned apartment is situated in an organizational gap. With the hypothesis that the owned apartment is situated in an organizational gap and that there are opportunities to overcome this gap through interorganizational collaboration of the players on the market, this thesis strives towards examining if this is the case.By using Burt's theory of structural holes the concept of organizational gaps are elaborated to fit this context, since this area is previously unexplored.The data has mainly been gathered through in-depth interviews but also through secondary sources such as previous theses and newspaper articles. It has appeared that the majority of the central players are characterized by conservatism.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The paper investigates the role of packaging within brand management of FMCG food companies and their attitude towards packaging. This study enhances the understanding of how FMCG food companies actually work and strive to work with packaging..