Purpose:The purpose of this thesis is: to determine key success factors for an organisation?s internal process of internalising future trends Forecasting. Methodology:A qualitative approach has been chosen by examining three different companies (Electrolux, H&M and, Sony Ericsson) through interviews and other data. The empirical material have been analysed by using valid theory as a platform from where the analysis can be performed. This has created a conceptual analysis that enables the use of the conclusions in other similar companies.

Forecasting is an important part in attempting to predict how companies will perform in the future. The more accurate the prediction, the more valuable are the results obtained from the forecast. This thesis aims to investigate forecasts of return on equity, and whether a disaggregation of the leverage formula into its underlying components affects the Forecasting ability positively. This is conducted by comparing a model based on the leverage formula's components with a model solely based on return on equity from previous years. The study includes manufacturing companies on the Swedish Stock Exchange over the period 1998-2011.

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand Forecasting. The demand Forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on Forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive Forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

Being able to predict the future had been an invaluable competitive advantage for any corporation. Forecasting is a vital part of any business, hence a good forecast allows enterprises to invest in a beneficial way. However, there are several ways to prepare forecasts and the forecast methodology can vary. An industry that is dependent on forecasts is the energy industry. By predicting consumers' energy consumption, Swedish energy companies can hedge on the Nordic power market Nord Pool.

Abstrakt The yield curve as a Forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as Forecasting tools for the Swedish inflation.

Syftet med föreliggande studie var att försöka reda i litteraturen kring två välkända begrepp inom Affective Forecasting nämligen Impact Bias, som innebär att människor har en tendens att överskatta i vilken utsträckning de kommer att uppleva en viss känsla i en framtida situation än vad som senare visar sig vara fallet, och Empathy Gaps, som innebär att människor har en tendens att underskatta i vilken grad känslotillstånd kommer att påverka deras preferenser i en framtida situation samt pröva dessa begrepp i en och samma enkätundersökning. Etthundra sextiotvå studenter, slumpvist uppdelade i två grupper, Känslogrupp och Preferensgrupp, deltog frivilligt i undersökningen. Enkätundersökningen var en mixad design med grupp (känsla kontra preferens) som mellangruppsfaktor och förtest kontra eftertest som inomgruppsfaktor. I studien visade samtliga gruppers resultat i linje med Impact Bias teorin, dvs. att deltagarna i både Känslogrupp och Preferensgrupp skattade lägre i eftertest (actual) än pretest (Forecasting).

Forecasting stock market returns is an interesting topic since more and more Swedes enter and invest in this market. Theory implies, however, that such exercises should be impossible. The aim of this thesis is to investigate the possibility to forecast future stock returns by looking at macroeconomic variables? history. The study is limited to the Swedish market as it is based on the OMXS30-index which represents the 30 most exchanged stocks on Stockholms¬börsen, the Swedish stock exchange.

Background: An evaluation of analysts´ Forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ Forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

Syftet med föreliggande studie var att försöka reda i litteraturen kring två välkända begrepp inom Affective Forecasting nämligen Impact Bias, som innebär att människor har en tendens att överskatta i vilken utsträckning de kommer att uppleva en viss känsla i en framtida situation än vad som senare visar sig vara fallet, och Empathy Gaps, som innebär att människor har en tendens att underskatta i vilken grad känslotillstånd kommer att påverka deras preferenser i en framtida situation samt pröva dessa begrepp i en och samma enkätundersökning. Etthundra sextiotvå studenter, slumpvist uppdelade i två grupper, Känslogrupp och Preferensgrupp, deltog frivilligt i undersökningen. Enkätundersökningen var en mixad design med grupp (känsla kontra preferens) som mellangruppsfaktor och förtest kontra eftertest som inomgruppsfaktor. I studien visade samtliga gruppers resultat i linje med Impact Bias teorin, dvs. att deltagarna i både Känslogrupp och Preferensgrupp skattade lägre i eftertest (actual) än pretest (Forecasting).

Syftet med föreliggande studie var att försöka reda i litteraturen kring två välkända begrepp inom Affective Forecasting nämligen Impact Bias, som innebär att människor har en tendens att överskatta i vilken utsträckning de kommer att uppleva en viss känsla i en framtida situation än vad som senare visar sig vara fallet, och Empathy Gaps, som innebär att människor har en tendens att underskatta i vilken grad känslotillstånd kommer att påverka deras preferenser i en framtida situation samt pröva dessa begrepp i en och samma enkätundersökning. Etthundra sextiotvå studenter, slumpvist uppdelade i två grupper, Känslogrupp och Preferensgrupp, deltog frivilligt i undersökningen. Enkätundersökningen var en mixad design med grupp (känsla kontra preferens) som mellangruppsfaktor och förtest kontra eftertest som inomgruppsfaktor. I studien visade samtliga gruppers resultat i linje med Impact Bias teorin, dvs. att deltagarna i både Känslogrupp och Preferensgrupp skattade lägre i eftertest (actual) än pretest (Forecasting).

Investors have been shown to be driven by emotional and psychological factors. This contradicts classical financial theories, for example the Efficient Market hypothesis which states that all investors act rationally. Behavioural Finance is an area of study which describes various psychological factors which may result in irrational investor behaviour.The primary question of the study is: which factors do operating people in the financial sector consider themselves to be influenced by? The purpose of this study is to investigate the factors which affect the process of creating forecasts or making financial decisions. The study examines in addition if there is a correlation between length of investor experience and overconfidence in Forecasting accuracy and investment decision making.The study includes both quantitative and qualitative analysis.

ICA is the largest general dealer in the Swedish market as well as the largest supplier to the independent ICA-dealers. The principal and one of the biggest stakeholders of this thesis is the department Supply Chain Development who is responsible for the development of ICA?s Supply Chain.The purpose of this study is to examine how ICA?s sales are affected by weather and to make recommendations on how ICA should proceed with its work regarding this issue. By leveraging their forecasts by including weather, ICA hopes that their logistical metrics amount of spoilage, service levels and number of inventory days will improve. This thesis describes how ICA is working with weather currently, and furthermore it discusses the existing literature within this area.

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.