The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

This paper discuss the possibilities to transfer the Danish labour market policy, called flexicurity, to Sweden. There are two main purposes of this essay. The first purpose is to discuss the reasons why the Danish labour market policy could be interesting for Sweden. The second purpose is to investigate which obstacles that might occur during the transfer. For guidance I have used two startingpoints which highlights the Danish flexicurity's pros and cons.

In the light of the criticism from the Swedish Consumers? Association towards the actions of modern fund managers on the Swedish Sustainable and Responsible Investment (SRI) market, discussions of change has increased. The reasons underlying a change and communication process are scarcely focused on. Thus, grounded on theories in the fields of Critical Management Studies (CSR), Corporate Social Responsibility (CSR), change and communication, this study analyses how a change of implementing revised SRI communication is carried out at Handelsbanken Asset Management, existing motives for the change in communication, and how key actors can affect the process. A participant observation and in-depth interviews were carried out enfolding a discussion that contributed with a critical analysis and discussion, concluding external motives to be dominant and that key actors of the change process are influential to a various extent.

This essay is about the Swedish Royal Foundations and especially the culture foundations. The Swedish Royal Foundations in culture are four. I?ve also made a short background about Royal engagement through foundations in history. I?ve given examples on what Royals in Sweden have done in the past and what they do today.

Wind power is a growing energy sector in Sweden. However, it still represents only a small part of the total electricity production, about 0.7%. In order to create good conditions and to facilitate the establishment of wind power in Sweden, the government has for example, created a national centre for wind use. The objective has been to reach the governmental goal, which is an expansion of wind power by 10 TWh by year 2015 compared to the level in 2002. The Swedish electricity market was deregulated in 1996 which refers to the introduction of a competitive market in electricity production and trade.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

Title: A new battle, the same bottle: A case study of the visual communication of Absolut Vodka and how it?s positioned towards different market segments.Author: Anna von Friedrichs Grängsjö & Niklas SvanlindhTutor: Jessica GustafssonPurpose: To overview the visual communication of Absolut Vodka and how it?s positioned towards different market segments. Absolut Vodka is a brand that reaches a vast range of consumers through a single consistent marketing strategy. The hypothesis was that one can reach many different market segments with the marketing of a product by constantly keeping some components of the communication the same while constantly changing others. Key questions to be answered are: How do Absolut Vodka address their target audiences in their visual communication? Which market segments does the visual communication of Absolut Vodka seem to address?Method/Material: The research was conducted through a qualitative research study in which four Youtube videos by Absolut Vodka were analyzed.

AimThe purpose of this dissertation is to find out what discrimination of salary means and if the legislation that exists in Sweden, regarding same salary for the same or similar work, effects sports and if the way that the sportindustry divide salaries are acceptable. The purpose is also to find out if discrimination of salary exist within swedish handball and if this is a reason why swedish ladies handball is not professional. The framing of questions that have been processed is:1. Does discrimination of salary occur in swedish handball?2.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

Uppsatsen beskriver vad hedgefonder är och undersöker likheter och skillnader mellan svenska och utländska hedgefonder under perioden 2002-2006. Därefter jämförs amerikanska hedgefonder med index samt riskfria tillgångar under perioden 2000-2003 med syftet att undersöka vad som händer med hedgefonder under en period när börsen sjönk..

This thesis examines the legal boundaries of third-party use of trademarks in the European customized clothing market. The purpose is to determine under what circumstances third parties may legally modify and sell trademarked apparel without infringing on trademark rights. The study employs a legal dogmatic method, analyzing EU trademark law, case law, and legal doctrine to clarify the scope of exclusive rights and their limitations. By analyzing key EU case law, the study further illustrates how the legal framework has been interpreted and applied in cases concerning third-party trademark use. Given the increasing demand for customized fashion and the rise of new business models in the clothing industry, this topic holds significant legal and economic relevance. Additionally, Schumpeter?s theory of creative destruction provides a theoretical perspective on how trademark restrictions impact innovation and market competition.

This paper examines constructions of identities in Swedish news paper articles concerning the European Unions?s Tobacco Products Directive. Using critical discourse analysis (CDA) supported by theories of discourse, semiotics and identity formation, this paper argues that constructions of a Swedish ?Us? are distinguished from a non-Swedish ?Them?. These constructions depends on categories such as use of tobacco, science, history and war, which are frequently used in the discourse to separate ?Us?, ?the good? from ?Them?, ?the bad?.