The purpose of this report is to examine what will happen with the financial control of a company if changes from a family owned company to a public company listed on a stock market. The expectations were that the control would have a more short-term focus with more financial measures. The result shows that the changes were experienced as minor. The rate and the work in the finance department showed to be the major changes due to the change of owners..

The aim of this report was to investigate the hypothesis that Norway spruce (Picea abies L. Karst), planted on poor ?Scots pine? stands will not have sustained growth during the whole rotation, due to water deficit in the closed stands. In order to investigate this hypothesis, data from 10 Norway spruce stands in southern-eastern Sweden were collected. In 10 plots in each stand, diameter and breast heights were measured on every tree.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Purpose - To analyze the relationship between supply chain management maturity, supply chain performance and financial performance in small and medium-sized enterprises (SME:s).Design/methodology/approach - The data comprises 15 SME:s that participated in a local logistic study in Gävleborgs län. The levels of supply chain mature within these firms were based upon an interview study and the financial performance of the firms was then examined using financial reports-based data.Findings -The results of this study indicate that there is a strong relationship between SCM maturity and SC performance in SMEs, some relationships between SCM maturity and financial performance, as well as some relationships between SC performance and financial performance. This means that if firms use maturity indicators in the SCOR areas to improve their processes, they will most likely achieve a positive effect on supply chain performance and probably also on financial performance. The result implies that the supply chain maturities in these firms are higher than expected with no one at the adHoc level.While this study is based on a rather small number of participating firms, it would be valuable to further test the significance of the indicated correlations between SCM maturity and performance in a large-scale survey.Research limitations/Implications - The research is an attempt to understand supply chain maturity and it´s implication on financial performance. Developing supply chain maturity is an opportunity for a company to gain superior performance.

Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

This study examined if individuals act in a less discriminating way and in a more fair way when they receive instructions about justice and not being discriminating while recruiting. 96 randomly assigned students at the University of Lund participated in this study. The participants were informed that they would act as a recruiter. They would then choose and place three of the best personal record in order of preference. There were three different kinds of company policies/instructions.

The thesis tries to answer how a combination of financial metrics and marketing metrics can improve strategic decision making. The purpose is to develop a strategic working method for general dealers. The method is based on the two theoretical frameworks "The strategic resource model" and "The importance-performance matrix". The suggested method is being tested in a small retail store environment on the Swedish market. The result of the test shows that a better suited strategy can be developed when this strategic method, which combines financial metrics with marketing metrics, is being used.

The purpose of this thesis is to study how preschool teachers can reach the goal of the swedish educational plan to prevent traditional gender roles for children ages 3-6 through drama in education.This is answered by four hypothesis based on Judith Butler's queer theory, George Herbert Mead's social psychological theory and Gavin Bolton and Dotothy Heathcotes drama pedagogical theories. The hypotheses are tested against four teachers' examples of their work.The hypotheses areHypothesis 1: By using the expert's mantle and active observation in teacher-in-role indrama educational exercises, we can see how the children internalize the heterosexualmatrix and the outline of the internalized other.Hypothesis 2: By using the "mistakes" that occur when children repeat performativeacts that do not fit with the heterosexual matrix, these other possible behaviors can bestrengthenedHypothesis 3: Through drama exercises that are not normative teachers can widen theheterosexual matrixHypothesis 4: Through drama pedagogical methods like teacher-in-role teachers canprovide possibilities of other performative acts and the creation of a more tolerantinternalized other.The analysis show that the respondents work within all these hypotheses in different ways and thathypotheses 2 is the one with the weakest support in the interwievs. The examples are also weakregarding the use of Boltons drama pedagogical methods, but that there are a number of othermethods in use.Some of the conclusions are that more theoretical knowledge in the preschool drama pedagogics tocounteract traditional gender roles and patterns, as well as the drama of educational theory need tobe linked to queer and social psychology research. There is also no monitoring of the long term effects of the work..

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.