The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

 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.

Since Sweden joined the EU in 1995 there has been a noticeable increase in the value of arable land occurred. This paper is intended to study the inflation of farmland prices. In order to ascertain what affects the market prices so much since Sweden affiliated with the EU three regions has been selected for a detailed study on the subject. These three regions are selected because each of them represents different parts of the Swedish farmlands. The time period that has been examined is the year 1995 until 2009.The price raises in the three observed regions was overall fairly even at the end of the studied period.

The purpose of this Master Thesis is to analyze what suitable hardware platforms there are on the market in order to build a low price control and information system for mobile applications, called small display module. The thesis will be underlying material for making a decision for further development. The result of the thesis consists mainly of a Windows CE kernel and a schematic for a CPU card, on which it would be suitable to build the display module. Another major part of the report is the introduction of different techniques that could be of interest when designing a processor based system. The processor architecture that was chosen is the x86.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

Nuclear power plants existences have been well debated since the 70s (Swedish radiation safety authority, 2014). Accidents, risk and presence connected to nuclear power plants have been part of many studies around the world. Recent studies have shown a connection between prices of houses and the distance and presence of nuclear power plant in a surronding area of the house. This paper uses Hedonic price modelling to investigate the willingness to pay for an increased distance to the Swedish nuclear power plant, Forsmark. For the dependent variable selling price was used and the independent variables were number of rooms, living area, other area, lot size, selling year, building year and distance to Forsmark.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

This thesis concerns the control of outsourced interorganizational buyer-supplier relationships in the low-price fashion industry. A qualitative case study has been performed on two supplier relationships of a low-price fashion company. By identifying specificities of the industry and relating them to control problems and their implications on control solutions, the thesis has established a relation between industry specific characteristics and the way companies in the industry control their supplier relationships. The analysis is based on a theoretical framework created by Dekker (2004). Amongst other factors, the difficulty to define, quantify and measure the design variables of a fashion good, the high heterogeneity between individual products and the difficulty to predict the trend based demand, create high coordination requirements as well as appropriation concerns solved through extensive formal control.

The purpose of this essay was to examine the packaging design´s communications related to the colloquially brand's symbolic capital and how they became meaningful through experience and perceptions that led to the identification processes in the consumer society. There were eight interviews of snuff users who became my main collections materials. My theoretical framework was discourse psychology´s emphasis on language and Bourdieu´s concept provided important tools in the analysis of the material.I could highlight that packaging design and the brand had influenced the informants and given them symbolic beliefs and what it meant to sniff a certain brand. Color, brand awareness and price were crucial in choosing where the informants attributed themselves the cans symbolic values to their identity. It could be inferred high and low status perceptions based on stereotypes in the design itself..

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

The main aim of this master thesis was to examine the visual ergonomics and the systematic work environment management concerning lighting issues for nurses within domiciliary care. Further aims were to examine a few existing lighting solutions, to come up with ideas for future possible lighting solutions, and to evaluate if the legal regulations for lighting is satisfying and if the regulations are obeyed in domiciliary nursing.The methods used were a questionnaire completed by 55 nurses, field studies of used lightings in cooperation with a student in industrial esign, test of ten existing lighting solutions in a laboratory environment, and a field test of five existing lighting solutions tested by nine nurses in the home of the patient.The result indicates that 40 % of the asked nurses were dissatisfied with the working light in the patient?s homes. All respondents reported poor working light close to the patient, 50 % reported that this problem occurred daily. One third reported that they had to work in uncomfortable working postures due to insufficient working light, and 15 % reported risk of making mistakes due to the same reason.

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.