This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information Asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information Asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information Asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

This thesis uses ten years of data to examine the underlying drivers behind changes in the taxi price, specifically we look at the relationship between the taxi price and changes in the underlying costs. We use a two-step error correction framework to investigate how changes in costs affect prices in the long run as well as in the short run. We also study if the price adjustment process is asymmetric. Furthermore, we examine if price discrimination exists on the taxi market in Stockholm. We find that in the long run the pass-through effect is almost complete, whereas in the short run prices are considerably less sensitive to cost changes.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information Asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information Asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

This thesis aims to open the Pandora?s Box of hedge fund styles through an index-based style analysis. This information Asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the increased interest in hedge funds and their performance drivers, our unique approach with regressing return on return motivates this study.

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

Målet med vår uppsats är att ur ett sociologiskt perspektiv undersöka den upplevda tryggheten i Halmstad utifrån unga kvinnors syn. Vi vill även undersöka diverse strategier som används för att hantera situationer som känns mindre trygga. Vi använde oss av kvalitativa intervjuer där åtta unga kvinnor i åldrarna 18-25 intervjuades. Det framgick att de unga kvinnorna upplever att Halmstad är en relativt trygg stad, men att det trots detta helst inte vistas i centrum kvällstider utan sällskap. De unga kvinnorna använde sig av olika strategier i hopp om att förebygga otrygghet.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned Asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

In my project I have collaborated with Linda Larson, who is the creator behind the fashion brand Elveel. The goal was to produce an identity and a graphic profile for Elveel. The aim was that the graphic profile would act as an extension of the clothes aesthetics. I wanted to explore if I by different folding and cutting techniques, in tags and packaging, could reflect the details of the clothes expression. But also how different design elements can reflect the story behind the clothes.

This study aims to disclose how an asymmetric planogram structure of the brand with the highest actual variety may come to affect the brand itself and its category as a whole. The authors of the study feel that there is a gap still unfilled amongst previous extensive research examining how differences in either space or price vary between categories, products or brands. An in-store experiment was conducted by collecting quantitative data from daily sales, observations of customers and questionnaires. The results show that an asymmetric structure leads to customers being more attentive towards the brand, and perceives it to be more dominant over its surrounding competitors. Furthermore, results indicate that the customer perceived variety increases and we see tendencies to changes in sales..

This study aspires to find an answer to what makes a negotiation for peace successful. In our pursue to do so we have chosen two cases to compare with each other through a set of different theories. The theories we believed could be relevant were ripeness/readiness, Asymmetry, the strategies of mediation, intra-state conflicts and personal actors.The case-study consists of two negotiations that both took place in Camp David. The first one was between Egypt and Israel, 1978, and serves as the example of a successful negotiation. The second case was, again, with Israel but the counterpart was Palestine and took place in year 2000.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information Asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

The most common reason for a horse owner to seek veterinary care for their horse is related to the musculoskeletal system. Assessment of the horse's movement pattern is essential in the equine veterinary work. How uniformly veterinarians evaluate the lame horse may have both diagnostic and prognostic significance, such as follow up examination by the same or different veterinarian. The purpose of this study was to evaluate whether there are between-veterinarian differences in assessing lameness in the same horse. In total 12 veterinarians evaluated 80 video sequences of 4 horses with induced lameness and made an evaluation of the affected limb as well as the degree of lameness.