Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

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.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

This work derives from the question ?What is a beautiful road??. The question is being discussed in interviews with two employees at the Swedish National Road Administration and two former members of the ?Council of environment and beauty? at the Swedish National Road Administration. The interviews are summarized in my own discussion about the concept of ?Beautiful roads?.

This essay contains a discoursive analysis of fifteen travel reports from five of the largest papers in Sweden. The travel reports contains recaptions from wildlife tourism experiences were the predators are the main target, or at least one of the main targets. Seven of the reports are from Sweden and eight of them from Russia, Rumania, Finland, Turkey and the United States. Predators in this essay aims to those in Sweden called ?the big five?, these are: bears, wolves, lynxes , wolverines and golden eagles.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Title: Turbulent Skies ? A Case Study of SAS Braathens Date of seminar: 1st June 2006. Course: BUS 809. Master Thesis in International Marketing & Brand Management, 15 ECTS-credits. Authors: Jørgen Fensgård and Christian Larsen.

This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The virus-mediated disease Rift Valley fever (RVF) was discovered during an outbreak in Kenya in the 1930s. Since then it has spread to most parts of Sub-Saharan Africa, and in the last decades several outbreaks have caused economic and health issues in Africa, Yemen and Saudi-Arabia. The disease mainly affects domestic livestock, causing abortions, but is also a zoonosis. To be able to control the spread of the disease it is important with surveillance for better knowledge about the distribution and virus circulation even in inter-epidemic/epizootic periods. The human population is growing, and people and their livestock constantly move closer to areas with wild animals which act as reservoirs for different viruses. Also, humans and their animals often get within reach for arthropod vectors, hosting or carrying viruses.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

Och nu blir det reklamfilm - En kvalitativ innehållsanalys av de sju svenska politiska reklamfilmerna inför EU-valet 2009Seminar date: 2010-01-14Department: Media- and Communication scienceReport category: Degree project undergraduate levelAuthors: Johan Heikensten and Elin LarssonAdvisor: Kristoffer HoltPurpose: When TV4 for the first time offered advertising time to the Swedish political parties for the upcoming election of the European Parliament in 2009, a huge debate broke loose in the media. Regardless of opinions on the matter, we find it safe to say that political television commercials will have a great influence on future election campaigns in Sweden. Hence, we find it of great interest and importance to examine these seven commercials in order to look for tendencies, strategies and trends within the material. Theories: The theory chapter includes Communication, Political communication, Videostyle, Commercial strategies, Rhetoric and Semiotics. Methodology: The survey is based upon two qualitative analyses, a rhetorical analysis and a semiotic analysis.

The public transport network in Täby commune consists currently of two types of bus line of whichboth belong to the category of feeder lines. The first type terminates at Danderyds sjukhus and feedsto the subway whereas the second type terminates at Täby centrum and feeds to Roslagsbanan, asuburban narrow-gauge railway system in northern Stockholm. The trunk bus line that connectsgreater parts of the commune with Danderyd is the ring line 604 and goes both clockwise (604H) andcounterclockwise (604V). The main negative aspect of this structure is the complicity in incorporatingit timetable-wise with other bus lines that share the same route, such as through Enebyberg.The goal of this project is to investigate the possibilities of splitting ring line 604 and connecting theends to two different bus routes that terminate at Täby centrum today. Apart from easing thecoordination with other bus lines through Enebyberg, the extension also creates new directconnections from various areas in Täby to Danderyds sjukhus.