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  • 1. Aaboen, Lise
    et al.
    Lindelöf, Peter
    Löfsten, Hans
    Incubator performance: an efficiency frontier analysis2008In: International Journal of Business Innovation and Research, ISSN 1751-0252, Vol. 2, no 4, p. 354-380Article in journal (Refereed)
  • 2. Aaboen, Lise
    et al.
    Lindelöf, Peter
    Löfsten, Hans
    Towards incubator facilitation of technology transfer2008In: International Journal of Management and Enterprise Development, ISSN 1468-4330, E-ISSN 1741-8127, Vol. 5, no 3, p. 331-335Article in journal (Refereed)
  • 3. Aaboen, Lise
    et al.
    Lindelöf, Peter
    von Koch, Christopher
    Löfsten, Hans
    Corporate governance and performance of small high-tech firms in Sweden2006In: Technovation, ISSN 0166-4972, E-ISSN 1879-2383, Vol. 26, no 8, p. 955-968Article in journal (Refereed)
    Abstract [en]

    The approach uses data from a sample of 183 small high-tech firms, new, technology-based firms (small high-tech firms) in Sweden (54 variables under the headings of work experience, board and advice, financing, motivation-performance priorities, technological innovation and strategy). This study identifies some core areas of importance in corporate governance. Few managers in this study had a strong background and experience of finance and the preparation of business. Only 64 per cent of the managers have had previous work experience before starting the firm. The survey makes it clear that the small high-tech firms are likely to have a strong link with banking institutions. The consequence of these links is that most of the firm's capital supply is from banks, and that there are strong ownership links between banks and industry. The background of the founder does seem to have had an effect on the problem of financing and ownership issues. It is private sector organizations (banks) and families that are most frequently consulted by small high-tech firms (However, low means). It is also the private and public sector organizations, in connection with external board membership, regional development agencies and banks that are most frequently consulted. In the future, it is reasonable to search for factor patterns that can begin to explain and predict the direction of corporate governance in small new technology-based firms.

  • 4.
    Aaltonen, David
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Sköld, Mathias
    Södertörn University, School of Social Sciences, Business Studies.
    Behöver pensionssystemet en förändring?: En studie om investmentbolag i premiepensionssystemet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is evaluate if there is another investment opportunity than the current investment opportunities in the Swedish pension system. In order to do this the study will produce a portfolio of a Swedishand an international investment company with a good balance between risk and return for a comparison of today’s premium pension scheme.

    Methodology: The study is based on historical data for ten years which further is analyzed through the Pearson R model. The selection consists of investment companies in the Nordic- and the American market. Along with the quantitative study an interview will be made with a representative well familiar with savings and pension investments. Finally the credibility of the study and methodology criticism is presented.

    Theoretical Framework: The theoretical frame of reference consists of previous theories that are relevant to produce the best-suited portfolio. Markowitz modern portfolio theory is the main theory which is supplemented by additional essential measures as the Sharpe ratio. Furthermore, a developed portfolio theory by Grubel & Solnik is applied to get an international perspective.

    Result: The result consists of a presentation of the processed data as underlies the analysis being carried out.

    Conclusions: The study produces a portfolio in the form of Bure Equity AB and Berkshire Hathaway. In comparison with the pre-existing pension options the study’s portfolio shows a significantly higher nominal return. The constellation of Bure Equity AB and Berkshire Hathaway exhibits a nominal return of 19,75 % in relation to the active saver in the premium pension with a nominal return of 7 %. The passive saver assigned to AP7 Safa exhibits a nominal return of 11 %.

  • 5.
    AArskog, Pernilla
    et al.
    Södertörn University College, School of Business Studies.
    Lange, Annika
    Södertörn University College, School of Business Studies.
    Konkurrensstrategier: En studie om konkurrensen på den svenska kontaktlinsmarknaden2006Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Title: Strategies for competition – a study of the Swedish contact lenses market.

    Authors: Pernilla AArskog and Annika Lange.

    Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.

    Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.

    Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.

    Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers. The Internet based businesses conception about their customer is more in line with the customer groups about the company and their service. These customers do recommend their optician.

    Result: In the result it can be concluded that the traditional opticians should change to a service perspective as their comprehensive strategic perspective, which means that the relation with the customer is the most important for the company. The Internet bases businesses should continue working from a price perspective since they have huge economy of scales.

    Keywords: Customer value, strategies for competition, perceived customer quality and customer loyalty.

  • 6.
    Abadiga, Gidi A
    et al.
    Södertörn University, School of Business Studies.
    Neibig, Marcel
    Södertörn University, School of Business Studies.
    Value vs Growth Stocks: Do Value Stocks Outperform Growth Stocks? Stockholm Stock Markets, 1995-20092012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study tries to examine if investment in value stocks (poor performing stocks) can generate superior returns over investment in growth stocks.

    Historical stock data for stocks traded in Stockholmstock markets are collected from various sources such as Börsguide and Reuters Thomson Ecowin Pro database. Using these and other relevant secondary historical data, stocks were grouped into value and growth portfolios depending on their P/E-multiples for five buy and hold periods which range from twelve months up to sixty months between investment periods 1996 and 2009.

    In each portfolio holding period, different numbers of value and growth stocks, ranging from, for example eleven stocks in period one, to twenty stocks in period five are purchased and held for an initial investment of 20000 SEK at the beginning of each portfolio holding period for the purpose of the study.

    The returns to these investments are computed for three different average return measurements. These are annual Mean Price Returns, Holding Period Returns and Risk-Adjusted Returns for each of the portfolio holding year, for the entire holding periods as well as for the entire portfolio holding periods combined together. Using the spread between these measures, the performances of both value and growth stocks are analyzed.

    When all the five portfolios are combined together and the mean annual rate of returns are computed, value stocks outperform growth stocks by an average of 15.1 % mean annual Risk -Adjusted Return Rate. The result for Holding Period Return is an average of 5.6 % higher than the growth stocks.

    These results indicate that investment made in value stocks identified using historical fundamental data can generate superior returns than growth stocks. Consequently, it can cautiously be argued thatStockholmstock markets appear to exhibit the characteristics of the semi-strong form of the Efficient Market Hypothesis.

  • 7.
    Abbas, Najat
    Södertörn University, School of Social Sciences, Business Studies.
    Happier Childrens etableringsprocess: En studie om socialt entreprenörskap vid etablering utomlands2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of the study is to describe how social entrepreneurs' establishment process and then identify the challenges and factors that social entrepreneurs should take into account when establishing abroad and what resources that have been used to tackle the various challenges.

    Research questions:

    • How do social entrepreneurs establish operations abroad?
    • What factors are important to consider for social entrepreneurs when establishing abroad?
    • Witch resources can be used by social entrepreneurs to tackle the challenges that comes along when establishing abroad?

    Method: This is a case study and is investigating the case with social entrepreneurs' establishment process of the non-profit organization Happier Children in Morocco. Introspective method and qualitative research strategy were used to gather the empirical material. The study is based on an inductive approach. The study's choice of respondents consists of Swedish social entrepreneurs who established an orphanage in Morocco.

    Theory: The theories used in this study are Barriers during establishment abroad and Resources used during establishment abroad.

    Conclusions and results: This study showed that social entrepreneurs established a business/ projects in Morocco by first having a preparatory work. The preparatory work included planning, material collection and procurement, information retrieval, administrative applications and the establishment of a new wider network. Thereafter, the social entrepreneurs established their projects in Morocco. The periods for the social entrepreneur’s establishment process of the various projects and programs varied between three months to two years. During the establishment process of Happier Children, all of the social entrepreneurs experienced various challenges. These challenges caused stress, frustration, disappointment, lack of trust and cooperation, limited information availability and constant 7 barriers. It is therefore important that social entrepreneurs when establishing abroad should take into account factors such as differences in language, culture, business ethics, administrative support, the occurrence of corruption, inadequate access to information and the importance of a broad network and social capital

  • 8.
    Abbasian, Saeid
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Tourism Studies.
    Political crises and destination choice: An exploratory study of Swedish-Iranian second-home buyers2018In: Tourism, Culture & Communication, ISSN 1098-304X, E-ISSN 1943-4146, Vol. 18, no 3, p. 205-218Article in journal (Refereed)
    Abstract [en]

    Political crises, which have a known impact on the choice of tourism destination, can also negatively affect the choice of second-home destination and purchase. The purpose of this study is to investigate why some Swedish-Iranian second-home buyers prefer Spain to Turkey for political reasons. More than 30 short dialogues were conducted with Swedish-Iranian buyers at the exhibition "Buying Properties Abroad" in Kista, September 2015, following the start of a series of political crises in Turkey. A simple question was asked: Why are you choosing Spain rather than Turkey? The most important category of reasons were political factors, followed by cultural reasons. Political anxiety, instability, and insecurity in Turkey, the risk of civil war, a police society, lack of democratic order, the fact that Turkey is not a member of the European Union, the government's negative attitudes towards Kurds, and the emergence of Islamic State were the political reasons most mentioned. One conclusion that can be drawn is that political crises affect second-home tourism/tourists in the same way that they do ordinary tourism/tourists. The research has some important implications for Turkish policymakers, tourism stakeholders at a macrolevel, their competitors, especially in Spain, and potential buyers. Based on this research, some suggestions for future studies are also given. 

  • 9.
    Abbasian, Saeid
    et al.
    Handelshögskolan i Jönköping.
    Johannisson, Bengt
    Handelshögskolan i Jönköping.
    Pesämaa, Ossi
    Handelshögskolan i Jönköping.
    Rylander, David
    Handelshögskolan i Jönköping.
    Bridging Traditional and Experience Industries: Lessons from the Gnosjö Region2010In: Social Capital and Development Trends in Rural Areas: Vol. 5 / [ed] Hans Westlund & Kiyoshi Kobayashi, Jönköping: Jönköping International Business School , 2010, p. 41-53Chapter in book (Other academic)
  • 10.
    Abbasian, Saeid
    et al.
    Mittuniversitetet, Avdelningen för turismvetenskap och geografi.
    Yazdanfar, Darush
    Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik.
    Exploring the financing gap between native born women- and immigrant women-owned firms at the start-up stage: Empirical evidence from Swedish data2013In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 5, no 2, p. 157-173Article in journal (Refereed)
    Abstract [en]

    Purpose: The main purpose of this study is to provide empirical evidence which identifies the impact of ethnicity and other relevant variables on external capital acquisition among Swedish women-owned businesses at start-up. Design/methodology/approach: Several methods have been employed to analyze the sample including a binary logistic regression model. The sample consists of 836 women-owned businesses in southeast Sweden; 97 immigrant-owned, 739 native born-owned. Findings: The results indicate that there are partly significant differences between native women-owned firms and immigrant woman-owned businesses at start-up. Unlike the native-owned firms, the immigrant woman-owned businesses rely more on loans from family members and less on bank loans. Practical implications: The results reveal that age has a positive impact on loans from family members, while the additional job outside one's own business, the amount of the owner's personal start-up capital and firm size positively influenced access to capital from banks. The owners' level of education, previous business experience, the legal form taken by the firm and the industry affiliation conversely played no significant role in explaining the women owners' attitudes toward loans from either friends or the bank. Originality/value: To the authors' knowledge, this study is the first empirical investigation addressing this issue in the Swedish context. 

  • 11.
    Abdalla, Amal
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Konradsdal, Amanda
    Södertörn University, School of Social Sciences, Business Studies.
    CSR, receptet för en lyckad M&A transaktion?: En kvantitativ studie om hur effekterna av företagens sociala ansvar påverkar M&A transaktioner2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to examine whether the awareness of social- and environmental factors could be beneficial within M&A transactions in such that companies tend to obtain a higher success in such transactions if they are aware of these factors. The study also examines whether the actual return by the event date strikes higher for the social- and environmental aware companies than the unaware companies, where the event date is when the M&A transaction was due.

    Method: The authors have chosen to use two different methods; the Event Study- and Panel Study methods. The event window consists of five days before- and five days after the due date of the M&A, which makes it a total of 11 days. The estimation window is based on the 30 days before the event window and is examined in order to obtain an expected return of which is not affected by the event. The sample is based on international, Swedish companies which has undergone a M&A with a non- Swedish company, and is connected to the UN’s initiative Global Compact.

    Theory: The authors have chosen to apply the Efficient Market Hypothesis and besides that, a developed model based on a current one, the Merger Management Model. The difference between the models is that the Merger Management Model is based on tangible factors whereas the developed model, Social and Environmental Merger Management Model, is based on intangible factors. The chapter starts with the Efficient Market Hypothesis and then continues with the Merger Management Model and an explanation of the social- and environmental factors. The chapter ends with an explanation of the factors’ impact on companies and culminates onto the developed model.

    Conclusion: The outcome shows that companies of which are aware of social- and environmental risks, have incentives to a higher success rate in M&A transactions than companies that are unaware of these risks. The results of the hypothesis test made in this study strengthens the conclusion since the outcome of the p-value almost reached 64 percent, which means that there most likely is a correlation between the companies’ awareness of the social- and environmental factors and their success in M&A transactions.

  • 12.
    Abdi Mohamed, Aukar
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ramsey, Gabriel
    Södertörn University, School of Social Sciences, Business Studies.
    Ledarskap i den kreativa processen: En studie om små dataspelsföretag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Leadership in the creative process: A study about small computer game companies.

    Problem: Currently there is a lack of studies that focus on different leadership perspectives effect on creativity within groups. There is a lack of information about how leadership shapes and the leadership’s role in the creative process, especially in creative intensive industries. A big part of previous research focuses on countries like USA and Japan, but not Sweden. The computer game industry is a fast changing industry, therefore there are many challenges and business opportunities that organizations might lack knowledge about.

    Purpose: The purpose of this essay is to gain an understanding for what leadership in the creative process in small computer game companies look like. At the same time we want contribute knowledge and understanding about the leadership's influence on the creative process.

    Method: The study is based on a interpretive social science perspective with a qualitative research strategy. A phenomenological approach has been used to capture the respondent's’ experience of leadership in the creative process in the computer game industry with the help of semi structured interviews. The research approach was abductive due to the researchers constantly going between data and known theories when searching after the most probable explanations. During processing of data a phenomenographic data analysis model was used.

    Conclusion: Different leadership perspectives work differently under different circumstances. According to the theoretical framework leadership theories does not necessarily exclude one from another, rather aspects from different leadership theories are combinable. Since there are many kinds of computer game companies it is imperative to understand one’s own organization and to be open to pick aspects from different leadership theories to tailor a leadership perspective that fits the organization's context.

  • 13.
    Abdulah, Sandra
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Dini, Rahma
    Södertörn University, School of Social Sciences, Business Studies.
    Kulturell mångfald inom företag: En fallstudie om kulturell mångfaldsarbete inom transportsektorn2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund​: En ökad globalisering, internationalisering och invandring runt om i världen idag har påverkat näringslivet på olika sätt. Effekterna av detta har haft en kulturell inverkan på Sveriges organisationer. År 1945 ersattes arbetskraftsinvandringen med flykting- och anhöriginvandring. Invandringen har inneburit att den kulturella och religiösa heterogeniteteni det svenska samhället har ökat jämfört med åren innan, vilket har bland annat skapat kulturella utmaningar för företagen i Sverige.

    Problemdiskussion:​ Kulturell mångfald har bidragit till olikheter på arbetsplatsen som har skapat utmaningar för företagen. Olikheterna är allt ifrån sättet man tänker, hur man utför sitt jobb, språket man talar till sättet man klär sig och de symboler man bär. Det är inte alltid de kulturella värderingarna går i enlighet med företagets värderingar och normer. Frågan är hurföretagen ser på dessa utmaningar och hur de hanterar dem.

    Forskningsfråga:​ Hur arbetar företag inom transportbranschen med kulturell mångfald och hur definierar dem utmaningarna som kommer med mångfald bland de anställda?

    Syfte: ​Studien syftar till att undersöka hur företag inom persontransportsektorn arbetar med kulturell mångfald bland de anställda samt hur de hanterar utmaningarna kring den.

    Metod:​ Vi har valt att använda den kvalitativa metoden för att samla information. I vår kvalitativa forskningsmetod har vi använt oss utav semistrukturerade intervjuer bestående av öppna frågor med ledningen för att förstå hur de valda företagen arbetar med mångfald.

    Resultat:​ De fyra företag som undersökts i studien har alla sitt sätt att arbeta med den kulturella mångfalden, men inget av företagen har i dagsläget en medveten strategi som specificerar arbetet med kulturell mångfald på en djupare nivå. Därmed hanterar företagen de utmaningar som uppkommer i samband med detta först när diskriminering eller händelser som strider mot jämställdheten uppstår

  • 14.
    Abdulahad, Jennifer
    et al.
    Södertörn University, School of Social Sciences.
    Nordling, Lisa
    Södertörn University, School of Social Sciences.
    Inget vågat, inget vunnet: En kvantitativ studie om skillnader i riskbenägenhet mellan män och kvinnor utifrån demografiska faktorer och geografiska områden2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: This study aims to examine the factors that influence the individual's different choice of risk level. Demographic characteristics are the underlying factors being analyzed in the study with a special emphasis on geographic factors – this in order to analyze and explain the Swedish individual’s approach to risk. Based on certified private advisers’ perspective, the study will also examine their approach to manage individuals’ risk.

    Purpose: Studying the differences in risk aversion among individuals when making investment decisions, based on demographic factors and geographical areas.

    Theory: The essay’s theoretical framework deals with theories covering behavioral finance, the risk appetite development in individuals at a demographic and geographic way, and an overview of previous research on the subject.

    Method: We conducted a quantitative study in which 340 respondents were asked to answer a survey. We also interviewed three certified counselors from three different banks in Sweden.

    Conclusions: In line with behavioral finance theory, people are not rational when making investment decisions. The study concludes that people in big cities tend to be more risk-averse than people in smaller cities. Sex is shown to be a differentiating factor with men having a higher risk-aversion than women. A higher income and level of education leads to a higher risk attitude and marital status affects the risk appetite where a married person has a higher risk appetite than a person who is single. Age and education, showed to have no relationship to the level of risk.

  • 15.
    Abdulahad, Naim
    et al.
    Södertörn University College, School of Business Studies.
    Akdemir, Liliane
    Södertörn University College, School of Business Studies.
    Ekonomistyrning i Sigtuna Kommun: Förbättringsförslag på gymnasieverksamheten2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Gymnasieskolan är för eleverna en avgiftsfri och frivillig skolform. Kommunerna är skyldiga att erbjuda folkbokförda elever som avslutat grundskolan en gymnasieutbildning. Allt fler väljer dock att läsa på andra skolors kommuner. Elever som väljer att läsa på andra skolor har andra ersättningskostnader. Detta gör det svårt att budgetera för hur fördelningen av resurser blir för året. Sigtuna kommun förväntar sig ett underskott i en av nämnderna under kommunfullmäktige under året. Denna prognos baseras på ett delårsbokslut den sista augusti för Arlandagymnasiet där ett underskott på 2.5 miljoner kronor upptäcktes. Underskottet väntas bli 10 miljoner kronor till årsslutet. 6 Problemet idag börjar när kommunernasövergripande strategier, mål och visioner bryts ned på verksamhetsnivå. En modell för den ekonomiska styrningen inom nämnden är idag avsaknad eller inte fullgod.

    Frågan som ställs i denna uppsats är; hur kan den strategiska ekonomistyrningen för gymnasieverksamheten i utbildnings- och arbetsmarknadsnämnden i Sigtuna kommun förbättras utifrån givna ekonomiska ramar från kommunfullmäktige? KSL(Kommunförbundet Stockholms län) har tagit fram en kalkylmodell för beräkning av programkostnader inom gymnasieskolan. Syftet med modellen är att alla kommuner ska beräkna interkommunala ersättningar på samma sätt. Sigtuna kommunen blandar även den interkommunala ersättningen med anslagen gymnasieledningen får. Dessa ska och bör vara uppdelade då detta inte ger en rättvisande bild, eller något att bygga utifrån enligt gymnasiechefen. Det främsta styrverktyget de använder sig av är budgeten, som man enligt kommunallagen måste upprätta. Ett förslag är att använda sig av riktade resultatkrav ibudgetarbetet, detta vilket ger en bättre överblick över vilka enheter som behöver komma i ekonomisk balans. Ett annat förslag är att jobba mer med fler nyckeltal som implementeras och följs upp på verksamhetsnivå.

  • 16.
    Abeshi, Flavja
    et al.
    Södertörn University, School of Business Studies.
    Mortimer, Therese
    Södertörn University, School of Business Studies.
    Situationsanpassat ledarskap inom kunskapsföretag: En studie inom läkemedelsbranschen2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna uppsats är att beskriva ledarskapet i kunskapsintensiva företag med avseende på hur den situationsanpassade ledarskapsmodellen påverkat utformningen av deras interna chefsprogram och vad det finns för stöd för cheferna i deras ledarroll. Studien är baserad på en fallstudie av tre stycken läkemedelsföretag där vi intervjuat totalt nio personer, en HR- ansvarig och två mellanchefer på respektive företag. Studien har genomförts med hjälp av semistrukturerade intervjuer där det är intervjusvaren som ligger till grund för resultatet. I studien framkom det att alla tre företagen använder situationsanpassat ledarskap men att de tillämpar detta på olika sätt i organisationen och att ledningen och företaget använder modellen när de ska anpassa sig efter individen och situationen. En kunskapsintensiv organisation kännetecknas av självgående individer som kan vara svåra att styra och därför är det viktigt att en chef kan hantera detta och anpassa sin ledarstil utifrån den enskilda individens behov. Utifrån analysen visade det sig att respondenterna ser situationsanpassat ledarskap som något som återkommer i allt ledarskap.

  • 17.
    Abo Shkir, Buthaina
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Rydqvist, Robin
    Södertörn University, School of Social Sciences, Business Studies.
    CSR och de fyra storbankerna: En kvalitativ innehållsanalys av storbankernas CSR-kommunikation2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and problematization: The demands of CSR have increased in both Sweden and the rest of the world. A sector which has during the 2000s increased its commitment to CSR issues is the banking industry. Banks have a great economic importance for society, but also a great importance for sustainability and social development. Banks are active in socially responsible companies and are inclined to report information about their CSR activities. Despite this, banks have not had a great attention in the field of CSR research compared to other sectors. Few studies within CSR have also been longitudinal.

    Purpose: The purpose of this study is to describe and analyze how the four largest Swedish banks Handelsbanken, SEB, Nordea and Swedbank have presented their CSR activities during 2000-2010.

    Research question: How have the CSR activities been formed within the four largest banks in Sweden between the years 2000-2010?

    Method: For this study has a qualitative content analysis of the four largest banks annual reports and sustainability reports during 2000-2010 been conducted. In the content analysis, emerging coding has been used where categories were developed after an examination of the empirical material. The content was divided into four themes: stakeholders, environment, ethics and philanthropy.

    Result and conclusion: The result in this study shows that the banks have presented CSR activities in similar areas which are stakeholders, environment, ethics and philanthropy. All the banks had extended their responsibilities and had an active participation in CSR issues during 2000-2010. The differences between their CSR activities are mostly when they developed them, but in the end the banks have tended to be similar in their CSR.

  • 18.
    Abrahamsson, Emilia
    et al.
    Södertörn University College, School of Business Studies.
    Pang, Jenny
    Södertörn University College, School of Business Studies.
    Applicerbarheten i Modigliani och Millers teorem 50 år senare: en empirisk studie av svenska och amerikanska företag2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna uppsats är att testa Modigliani och Millers teorem i praktiken, samt undersöka om svenska och amerikanska företags val av kapitalstruktur har någon påverkan på deras företagsvärde och avkastning på eget kapital.

    Uppsatsen har använt sig av en kvantitativ ansats där regressionsanalys och hypotesprövning har utförts för att mäta sambandet mellan variablerna.

    Franco Modigliani och Merton Millers teorem om kapitalstruktur visade att valet av finansiering har betydelse för ett företags värde. Ett företag finansierat med skulder blir på grund av skattereduktioner högre värderat än ett obelånat företag.  

    Svenska företag visar ett relativt starkt samband mellan skuldsättningsgrad och P/BV till skillnad från de amerikanska där det inte förekommer ett samband. Både de svenska och amerikanska företagen visade ett klart samband mellan skuldsättningsgraden och avkastning på eget kapital, samt ett samband mellan företagsvärde och avkastning på eget kapital.

     

  • 19.
    Achouri, Jonas
    et al.
    Södertörn University College, School of Business Studies.
    Nordqvist, Katarina
    Södertörn University College, School of Business Studies.
    Betydelsen av olika samarbetsformer för ett svenskt biotekniskt företag: En studie inom läkemedelsindustrin2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Problemformulering: Vilka samarbetsformer är avgörande för ett svenskt FoU – företags långsiktiga överlevnad på den svenska läkemedelsmarknaden?

    Syfte: Författarna avser att genom en fallstudie analysera och utvärdera de samarbetsformer som är av betydelse för ett långsiktigt utvecklingssamarbete inom svensk läkemedelsindustri.

    Metod: Uppsatsen bygger på en fallstudie av företaget Karo Bio AB. Uppsatsen är genomförd utifrån en kvalitativ ansats.

    Teoretisk referensram: Teoriområdena har legat till grund för variablerna: Interaktion, Kommunikation och imageskapande samt Involvering.

    Slutsats: Studiens resultat visar att ett svenskt medelstort företag på läkemedelsmarknaden bör samarbeta regionalt med universitet och kliniker för att möta marknadens specifika behov.

  • 20.
    Ackehed, Ida
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Molin Olsson, Elias
    Södertörn University, School of Social Sciences, Business Studies.
    Styrande faktorer och aktiemarknadens påverkan på finansiering inom IT-branschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study has been to examine the possible relationship between patterns on the stock market and the capital structure of IT-companies. Furthermore, the study attempts to contribute a deeper understanding of the ways Chief Financial Officers (CFO) and Chief Executive Officers (CEO) handle aspects pertaining to levels of debt, solidity, the market when making investment decisions and factors that influence a company´s value. This has been done using the Market Timing Hypothesis as the main theoretical frame of reference. The study has primarily been conducted using quantitative data analysis in the form of multiple regression. Qualitative interviews have been subsequently conducted with the purpose of enhancing the statistical findings. The results from the study indicate that financial decisions largely vary depending on the situation, albeit market value being an influencing factor. Moreover, the profitability of the company and the amount of fixed assets play a role in financial decisions. The respondents further noted that the amount of equity and debt of the company does affect its value.

  • 21.
    Adam, Rebecka
    et al.
    Södertörn University, School of Social Sciences.
    Lind, Johanna
    Södertörn University, School of Social Sciences.
    Får alla vad de vill ha?: En studie om riskkapitalbolagens påverkan på högteknologiskt nyföretagande.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: Venture Capital has been of big importance for new ventures in high technology industries, but has decreased markedly in numbers since the end of the”dot-com” bubble. The main purpose of this thesis was to examine how the IT and communications industry manages the reduction in the private equity market. The second purpose was to study the importance of venture capital on new ventures in the IT and communication industry. The research questions concerns how new ventures manages their financing, how they choose financing and which method they use to pursuit it, as well as how competitors influence them and with their venture capital funding. 

    Method: The study was based on method triangulation with both qualitative data through interviews and quantitative data through researching annual reports. 

    Results and conclusions: Of the twelve researched new ventures has five gotten venture capital. The companies have chosen different financial sources and control aversion was the main cause of internal financing. This study shows that financing sources also can contact companies to invest in. The majority of businesses with venture capital has used external assistance when seeking venture capital investments. Most of the businesses have not been affected from competitors’ venture capital investments. 

  • 22.
    Adamsson, Stefan
    et al.
    Södertörn University College, School of Business Studies.
    Olsson, Annelie
    Södertörn University College, School of Business Studies.
    Vad saknar den svenska handelssjöfarten?: En jämförande studie mellan handelssjöfarten i Sverige och Danmark2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I början av 1970-talet stod den svenska sjöfarten på sin topp, men efter 1973 och fram till i slutet av 1900-talet kännetecknas de svenska rederierna av tillbakagång. Å andra sidan har Sveriges grannland Danmark upplevt enorm tillväxt inom den nationella sjöfartsindustrin. Denna skillnad har uppstått mellan de båda nationerna trots att Sverige och Danmark generellt sett torde ha liknande grundförutsättningar för att konkurrera på den internationella sjöfartsmarknaden. Baserat på relationen mellan handel och handelsflotta hade den svenskkontrollerade handelsflottan kunnat vara 2,5 gånger större än vad den är idag om Sverige genomgått samma utveckling som Danmark.

    Uppsatsen ämnar, att utifrån ett företagsperspektiv, analysera och utvärdera skillnader mellan svenska och danska rederier. Syftet är att utifrån analysen hitta nyckelfaktorer som lett till den svenska handelssjöfartens försvagning.

    Uppsatsen utgår delvis från en kvantitativ förundersökning i enkätform som används för att få fram ett antal problemfaktorer för svensk handelssjöfart. Dessa problemfaktorer ligger till grund för en kvalitativ undersökning i form av intervjuer med fyra svenska rederier, en svensk bank, ett danskt rederi och den Danska Redareföreningen. Som ett kompliment till den kvalitativa undersökningen utförs även en jämförelse av nyckeltal mellan 9 svenska och 7 danska rederier, samtidigt mellan den svenska och danska sjöfartsnäringen.

    I uppsatsens förstudie framkom fem problemfaktorer, nämligen Omvärldsfaktorer, Arbetskraft, Finansiering och Konkurrensstrategi. Under intervjuerna framkom ytterligare två faktorer – Nätverk och kluster och Uppköp av svenska rederier. Under intervjuerna framgick det även att många av dessa faktorer är starkt sammankopplade och det inte är möjligt att dra distinkta dem emellan.

    Intervjuerna utmynnade i slutsatsen att svensk handelssjöfart idag saknar en näringspolitik som främjar branschens internationella konkurrenskraft. Storlek har betydelse inom handelssjöfarten och Sveriges handelssjöfart saknar i många aspekter denna storlek, mycket på grund av att många svenska rederier historiskt sett blivit uppköpta av utländska eller har gått i konkurs. Resultatet är att Sverige inte har något stort maritimt kluster, ur ett internationellt perspektiv och att detta gör det svårare att starta och/eller driva ett rederi i och med avsaknaden av relaterade företag. Svenska rederier saknar även ett internationellt synsätt gällande driften av företaget.

  • 23.
    Adegård, Anders
    et al.
    Södertörn University College, School of Business Studies.
    Hilland, Cammi
    Södertörn University College, School of Business Studies.
    Tillväxtvilja i småföretag: - Hur vanligt är det att småföretagare inte vill låta sina företag växa, varför vill dessa småföretagare inte låta sitt företag växa och har deras företag några andra gemensamma drag?2005Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    En rad empiriska resultat har på senare tid påvisat en brist på nya, små och snabbt växande företag i Sverige. Av alla företag som startas och som existerar är det bara en liten andel som ens försöker att växa och en ännu mindre andel som kommer att växa överhuvudtaget. Den absoluta majoriteten av företag växer inte alls och detta är normaltillståndet för ett litet, ungt och ägarlett företag. Flera studier har visat att en stor andel småföretagare inte har någon önskan att expandera verksamheten ytterligare om det är möjligt att bibehålla den nuvarande storleken. Trots att detta faktum uppmärksammats sedan länge tar man i den mesta forskningen inte hänsyn till småföretagarnas tillväxtvilja, vilket är ett skäl till att kunskapen om småföretags tillväxt är begränsad.

    Intentionen med den här uppsatsen har varit att undersöka hur vanligt det är att småföretagare inte vill låta sina företag växa, varför dessa småföretagare inte vill låta sitt företag växa och om deras företag har några andra gemensamma drag. Studien har avgränsats till att bara undersöka treåriga småföretag. För att besvara studiens syfte användes kvantitativ metod med två kvantitativa undersökningar som underlag.

    Studien visar att andelen småföretagare som inte vill låta sina företag växa tycks variera över tiden, men ligger mellan 20 och 53 procent. Vi har även kunnat konstatera att majoriteten småföretagare som har en negativ inställning till tillväxt ser ”konkurrens”, ”svag efterfrågan”, ”dålig lönsamhet”, ”myndighetsregler, tillståndskrav och dylikt”, ”begränsad tillgång till lån”, ”begränsad tillgång till externt ägarkapital” och ”begränsad tillgång till lämplig arbetskraft” som hinder för tillväxt. Studien visar även att det finns statistiskt säkerställda samband mellan tillväxtvilja och bland annat småföretagets branschtillhörighet, omsättning, antal anställda och småföretagarens ålder.

  • 24.
    Adler Bojsten, Vera
    et al.
    Södertörn University, School of Social Sciences.
    Fellbom, Anna
    Södertörn University, School of Social Sciences.
    Vad förväntas kulturen leda till?: En studie av Kulturbryggan och Postkodlotteriets kulturstiftelse2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Som en följd av att det ekonomiska och kulturella fältet förts samman i större grad, har en ekonomisk logik och terminologi gjort sitt intåg i kultursektorn. Kulturen har kommit att uppmärksammas och erkännas som en viktig ingrediens för ekonomisk tillväxt och samhällsutveckling, något som påverkar vad den förväntas leda till. Kulturpolitiken har bidragit med att sprida idéer om kulturen, samt ställa högre krav på kulturfältet vad gäller mätning, styrning och redovisning. Att kulturen ekonomiserats och behövt anpassa sig till en managementdiskurs blir allt tydligare. Frågan är hur dessa idéer kommit att påverka kulturbidragsorganisationer i deras syn på kultur, då dessa har en nyckelroll i att bestämma vilken typ av kultur som skapas. Uppsatsen syftar till att öka förståelsen kring vad den ökade ekonomiseringen kan ha haft för inverkan på kulturen, närmare bestämt vad kulturen förväntas leda till för att få bidrag. Detta undersöktes genom en flerfallsstudie av två kulturbidrags-organisationer: Kulturbryggan och Postkodlotteriets kulturstiftelse, samt genom kompletterande röster från kulturutövare. Studien visar att inga av samtliga respondenter anser att kulturen bör förväntas leda till ekonomisk tillväxt. Däremot behöver den visa på ett ekonomiskt värde för att kunna legitimeras. I studien går det även att utläsa ökade ekonomiska krav på mätbarhet, redovisning och utvärdering samt ett användande av ett ekonomiskt språkbruk bland respondenterna. Den ökade ekonomiseringen har även medfört ett större administrativt arbete för kulturorganisationer och kulturutövare, vilket påverkar arbetet med kärnverksamheten.

  • 25.
    Adlertz, Rebecca
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Linddal Åhlin, Moa
    Södertörn University, School of Social Sciences, Business Studies.
    Relationer inom globala försörjningskedjor - hur hanteras de egentligen?: En fallstudie om hur ett svenskt detaljhandelsföretag konstruerat relationerna till sina asiatiska produktleverantörer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It is no longer individual companies competing against each other but rather supply chains and this assertion has been the starting point for this study. As trade becomes globalized, companies are faced with challenges about how international relations are to be managed. Companies need to make a consideration in the choice of supply strategy with decisions regarding what degree of cooperation and integration they should have with their suppliers.

    This study is intended as an illustrative example of how supplier relationships and supply chains are organized in practice, with the purpose to provide in-depth understanding of how relationships in supply chains can be designed. The focus in the study lies on information exchange and integration between the parties. To investigate this, a qualitative case study has been conducted at the Swedish retail company Rusta. They act as an example to help illustrate how companies in trade-intensive sectors work with issues related to supplier relationships and global sourcing.

    For the study, a framework has been designed based on previous research and theories about transaction costs, contract and control, supplier relations, information and integration. These topics have been the basis for data sample. The study is based on data collected through interviews, document examinations and one observation.

    The results found show that there are many dimensions in the design of supplier relationships. Rusta has purchasing offices in Asia to be closer to its suppliers and create a more secure business environment for trade. In some cases, Rusta works in close relations with their suppliers and in others on a transactional basis. We see that Rusta shares a large amount of information with their suppliers on a daily basis. Integration is evident in various ways, yet there is no shared business system operating between Rusta and their suppliers. In conclusion, the study shows that the more complex a product is, the more complex the relationship becomes. Another conclusion is that there is no general type of relationship that suits all business transactions.

  • 26.
    Afework, Alexander
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ormeno, Maximiliano
    Södertörn University, School of Social Sciences, Business Studies.
    Val av K-regelverk, hur kan detta förklaras?: En kvantitativ studie som ämnar undersöka huruvida fastighetsbolags val av K-regelverk kan förklaras utifrån Institutionell Teori och Positive Accounting Theory.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: K-regelverkets införande 2014 innebar för de flesta mindre svenska bolag en förvirring kring vilka val av redovisningsmetoder som skulle tillämpas för räkenskapsår 2014. Från detta år var det nämligen tvunget att utgå från ett K-regelverk med sina specifika regler. För fastighetsbolag som räknas som mindre bolag enligt ÅRL (SFS 1995:1554) fanns det härefter tre regelverk som de kunde utföra sin redovisning efter. I denna undersökning undersöker vi K2 och K3 regelverket. I det ena regelverket, K3, behöver en komponentindelning av byggnaden göras medan det i det andra regelverket, K2, inte är nödvändigt. Detta nya sätt att redovisa med en komponentindelning som ett val av K3 leder till skulle enligt vissa branschorganisationer leda till att K2 väljs i större utsträckning då tillämpning av K3 kräver mer administrativt arbete och därför blir mer kostsamt. Dock menar vissa forskare att en sådan förklaring inte är tillräcklig för att förklara redovisningsregelverk, speciellt inte i större organisationer. I större organisationer tenderar snarare det regelverk väljas som leder organisationen åt ett visst håll. Inom den vetenskapliga litteraturen finns det främst två teorier som behandlar val av redovisningsregelverk. I denna undersökning vänder vi oss till dessa två teorier: Institutionell Teori och Positiv Accounting Theory, och frågar oss om de också kan förklara svenska fastighetsbolags val av regelverk.

    Forskningsfråga: Kan fastighetsbolags val av K-regelverk förklaras genom någon av teorierna Institutionell Teori eller Positive Accounting Theory?

    Syfte: Syftet med denna studie är att undersöka om fastighetsbolags val mellan redovisningsregelverken K2 och K3 kan förklaras med hjälp av IT och PAT.

    Resultat: I studiens resultat påvisas ett samband mellan kategorivariabeln Revisionsbyråer och valet av K3 samt för kategorivariabeln Storstad och valet av K3.

  • 27.
    Afif, Nadja
    et al.
    Södertörn University, School of Social Sciences.
    Karlsson, Henrik
    Södertörn University, School of Social Sciences.
    Konsumtionsstammar - från teori till praktik: En kvalitativ studie om företags segmenteringsstrategier2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Segmentation has long been used by companies as the main strategy to succeed in the marketplace. This method is mainly about dividing the marketplace into smaller segments, where individuals are divided according to predefined variables. These variables are based on the solid social positions of individuals, of a modern society and have been questioned by researchers who believe that this method should be reviewed. The reason is that the modern society is considered to have been replaced by the postmodern society, which is dynamic and fragmented, in which these variables are considered irrelevant. It is from this perspective that the term "Consumer tribes" was chosen to be studied in more detail in this paper. As a starting point, Bernard Cova's theory of the social link, has been used. The purpose of the study was to find out to what extent the idea of consumer tribes are present in practice. In order to investigate this, segmentation was chosen as a point of view inthe study. To carry out the survey, a deductive research effort was adopted with a qualitative method. The data has been generated from ten qualitative semi structured interviews that have been held with people who work in the subject area. The study's results show that the majority of companies are familiar with the concept of consumer tribes. Although most companies do not use the concept in those terms, the result shows that the idea is used by the companies in other terms. However, the traditional segmentation variables are most common among the companies in the survey, although someof the postmodern reasoning can be found in the result. Furthermore, it is noted that the most common way for companies to try to position themselves in the chosen customer segments is through different types of opinion shapers.

  • 28.
    Afram, Christina
    et al.
    Södertörn University, School of Social Sciences.
    Arhawe, Natalia
    Södertörn University, School of Social Sciences.
    Kreditbedömningen av mikroföretag: Kreditbedömningens faktorer och påföljden av den slopade revisionsplikten2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.

    Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.

    Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.

    Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept.

  • 29.
    Afram, Viktorija
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Srdic, Stefan
    Södertörn University, School of Social Sciences, Business Studies.
    Faktorer som påverkar goodwillnedskrivningen i svenska börsnoterade bolag: En kvantitativ studie inom IT- och telekombranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In order to achieve harmonization and create a conformity of accounting standards in the European countries, the European Parliament in 2002 applied IASB standards and IFRS became mandatory regulations for listed companies in the EU from January 2005. Preparation of financial statements in accordance with a common and internationally accepted regulations would facilitate investors to evaluate companies in different countries. The introduction of IFRS in 2005 has meant that goodwill and other intangible assets are no longer amortized, but instead are tested annually for impairment, in line with IAS 36. Previous research has shown that there are difficulties with the implementation of IAS 36 since IFRS has been adopted as regulations for listed companies within the EU. There are no specific rules on how companies should do when they test goodwill for impairment which provides the management greater opportunities to influence the impairment of goodwill. The purpose of this study is to identify the factors affecting goodwill impairment in Swedish listed companies in the IT- and the telecommunications industry. A quantitative method and deductive approach has been used in this study. Data collection was based on the annual reports of listed companies in the IT- and the telecommunications industry on the Stockholm Stock Exchange, NASDAQ OMX during the period 2009–2015. Studies results have shown that there is a significant positive correlation between the change of CEO and goodwill impairment. This result has shown that there is an incentive for management to act in their own interest at the accounting choices and this can give a misleading picture of the company´s financial position.

  • 30.
    Afzal, Osman
    Södertörn University College, School of Business Studies.
    Harmonisering av ISO 10668 varumärkesvärdering2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Intangible assets have become increasingly more important in a globalized world of big companies that invest and operate in different countries. An important intangible asset is trademarks or brands. To evaluate a brand's value, there are several financial methods. A new standard called ISO 10668 Requirements for monetary brand valuation was published by ISO (International Organization for Standardization) September 1st 2010. The purpose of this standard is to evaluate in a reliable way brands in their construction, during possible litigation and in mergers & acquisitions situations. The purpose of this paper is to examine how the parties involved in the process of harmonization of ISO 10668 has developed a uniform standard by various conflicts, decisions, collaboration and compromise. The essay is based on eight interviews (with individuals involved in the development of the standard) and two documents. The results of this paper are the following:

     

    • The standard intends to be standardized by including transparency requirements that enable an evaluation can be audited by an external party.
    • To develop this standard, the working group consisted of different professions (consultants, accountants, marketers and lawyers) to cover different parts of the standard contains (legal, behavioral and financial analysis).
    • That there have been some conflicts and compromises in order to allow standard's existence. Conflicts have been on too many financial methods and the definition of brand. Compromises have included the inclusion of certain techniques and a new definition of brands. This has also led to the creation of internal groupings and that one country voted against the standard.
    • The standard contribution is a linking of former financial valuation methods with a legal and behavioral analysis.

     

    If this standard is a standardized for the brand valuation ​​is worth discussing. One problem that has existed with brand valuation is that there are numerous methods for valuing a brand. This standard consists of former existing financial methods with a legal analysis and a behavioral analysis.

  • 31.
    Afzal, Osman
    et al.
    Södertörn University College, School of Business Studies.
    Kilickiran, Gülay
    Södertörn University College, School of Business Studies.
    Vad vill företag ha? Socialkompetens, högre utbildning eller arbetslivserfarenhet?: Hur väl överensstämmer uppfattningar mellan företag och studenter gällande kompetens vid rekrytering2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    The auditing history dates back to the ancient Greeks who book kept and audited all transactions. During the industrial revolution the audit profession was born. In the 1900s the universities started to teach in auditing and bookkeeping and from there auditing has developed in a fast pace. This resulted in the establishments of norm setters such as FASB, IASB etcetera.

    Sweden utilizes the IASB with some modifications which has been developed by Swedish norm setters like the bookkeeping committee, the accounting council, the FAR etcetera. As a response to the demand that all corporates were supposed to have an audit, the Handelshögskolan (the first university in Sweden which educated in auditing) was established in 1909.

    The purpose of this essay is to examine how well the understanding of competence matches between new graduates and the companies which are discussed in the essay.

    The essay is built upon the deductive method, where one starts from a theory to explain the reality. The essay also uses a case study which contains both a qualitative and a quantitative approach. The qualitative approach has been used for gathering information from the audit companies and the banks. The quantitative approach is applied for gathering broader information on students from Södertörns högskola. The theories applied in the essay consist of the competence flower which explains four different types of competences, and the human capital theory – provide for competence, which includes the development of knowledge over time.

    The survey consists of four interviews, which include two audit companies and two banks. The two audit companies include Öhrlings Price Waterhouse Coopers and BDO Nordic. The two banks include Swedbank and Handelsbanken. The essay is also made up of 64 questionnaires from students of Södertörn University College with the direction to auditing & bookkeeping and financing.

    The conclusions of the essay shows that all companies asked appreciate the social competence foremost. There is however some different opinions between the audit companies and the banks, where the audit companies require higher education while banks require work experience.

    Another conclusion is that there exists a relatively unanimous understanding regarding the competence between companies and the students regarding requirements for employment, albeit with some deviations that are discussed further in the essay.

  • 32.
    Agbaje, Yewande
    et al.
    Södertörn University, School of Social Sciences.
    Persson, Julia
    Södertörn University, School of Social Sciences.
    Inköpsstrategiska konkurrensfördelar: En fallstudie av H&M:s inköpsstrategi2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The globalization of trade, the rapid development of information technology and increased consumer demand has changed the competition in the fashion market. Due to the emergence of the Fast Fashion phenomenon - the fast and daily fresh fashion - the success of a fashion retailer lies in how quickly they are able to meet consumer demand; while its preferences today are instantly changing. The phenomenon has enabled the latest fashion to be available in stores within less than a month after it has been shown at international fashion shows. The consumer of today has high demands and the meaning of purchasing as a strategic competitive advantage for companies has therefore increased. To achieve this, the focus should be aimed towards a long term and effective relationship with the supplier.

    There have been previous studies showing briefly how fashion companies work in relation to each other but not described in depth how their purchasing activities are formed. This aroused an interest in how fashion retailers in practice adapt their purchasing activities to the competition and its influencing factors. This thesis aims to identify the purchasing strategy of the Swedish fashion company H&M and any competitive advantages it bring, as well as underlying reasons for the strategy’s formulation. A qualitative case study based solely on critically examined secondary data has been conducted to answer these questions and to fulfil the purpose of the thesis.

    Based on the findings within the study, H&M’s purchasing strategy is summarized as a self-designed model where the supplier is in focus. The company obtains competitive advantage through a strong, reduced supplier base characterized by close and long-term relationships with carefully selected partners. From these, decisions about H&M outsourcing all its manufacturing to create cost savings are made. The prominent feature of the identified purchasing strategy is the involvement of sustainability into all business parts. External factors such as the consumer’s everchanging demand and rapid development of technology affects the decisions taken and how they are implemented.

  • 33.
    Aglo, Joakim
    et al.
    Södertörn University College, School of Business Studies.
    Levin, Anders
    Södertörn University College, School of Business Studies.
    Biltillverkares skuldandel och dess påverkan på nyckeltal: En studie om världens åtta största biltillverkare under hög- och lågkonjunktur2009Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Många biltillverkare fick stora ekonomiska problem under den ekonomiska krisen i slutet av 2008. Detta gjorde biltillverkarnas kapitalstruktur och skuldandel till ett högaktuellt ämne.

    Syfte: Studien syftar till att ta reda på om det finns något samband mellan biltillverkarnas skuldandel och resultat, börsvärde samt finansiella nyckeltal under låg- respektive högkonjunktur.

    Genomförande: Sekundärdata har samlats in från företagens årsrapporter och finansiella rapporter. Dessa data har sedan sammanställts för att kunna göra en regressionsanalys och hypotesprövning. Detta för att se om det finns något samband mellan skuldandelen och nyckeltalen.

    Resultat: Det fanns ett signifikant samband under både låg- och högkonjunktur mellan skuldandelen och resultatet samt räntabiliteten på det totala kapitalet. Det är svårt att säga om det är skuldandelen som är den beroende eller oberoende variabeln, det vill säga om det är skuldandelen som påverkar nyckeltalen eller tvärt om. Resultatet av studien visar på kopplingar till både ”pecking order”- och ”trade-off”-teorin.

  • 34.
    Aglo, Joakim
    et al.
    Södertörn University College, School of Business Studies.
    Levin, Anders
    Södertörn University College, School of Business Studies.
    Marknadens reaktion på företagsförvärv under hög- och lågkonjunktur: En studie av börskursens utveckling vid 180 företagsförvärv inom fyra olika branscher.2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Mycket forskning har riktats mot att undersöka hur börskursen påverkas vid tillkännagivandet av företagsförvärv. Inga studier har dock undersökt om det finns någon skillnad mellan hög- och lågkonjunktur eller om det skiljer sig mellan olika branscher.

    Syfte: Studien syftar till att undersöka hur börskursen för det uppköpan-de företaget påverkas vid tillkännagivandet av ett företagsförvärv under två konjunkturscyklar. Vidare syftar studien till att under-söka om det föreligger skillnader i börskursens utveckling bero-ende på vilken bransch företagsförvärvet genomförts i.

    Genomförande: Sekundärdata om företagsförvärv har samlats in från en företags-förvärvsdatabasen Zephyr samt börskursverktygen Google Fi-nance och Yahoo Finance. Dessa data har sedan sammanställts och kategoriserats för att räkna ut den abnormala avkastning för högkonjunkturen (2007) och lågkonjunkturen (2008/2009). Dessa data har sedan använts för att undersöka om det föreligger några skillnader mellan konjunkturscyklerna och de olika branscherna.

    Resultat: Det fanns skillnader i hur marknaden reagerade vid tillkännagi-vandet av ett företagsförvärv under hög- och lågkonjunkturen. Marknaden reagerade även olika beroende på vilken bransch som företagsförvärvet tillkännagivits i.

  • 35.
    Ahl, Victoria
    et al.
    Södertörn University, School of Social Sciences.
    Kärnqvist, Julia
    Södertörn University, School of Social Sciences.
    Lean Produktutveckling: När effektivitet och kreativitet möts2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Då innovation har kommit att bli Sveriges konkurrensfördel är det idag än viktigare att vara kreativ på ett effektivt sätt. Fokus från att endast effektivisera produktion har övergått till att även effektivisera produktutveckling. Svårigheten ligger i att produktutveckling består av kreativt arbete, vilket kräver variation och iteration. Därmed bör en balansgång finnas mellan det systematiskt effektiva och det oförutsägbara kreativa arbetet.

    Studien syftar till att ta reda på hur företag arbetar med effektivitetshöjande åtgärder i praktiken och hur dessa kan kopplas ihop med filosofin Lean produktutveckling (LPU), samt undersöka på vilket sätt effektivitetsåtgärderna påverkar kreativiteten. Vidare syftar studien till att se om LPU möjliggör en balansgång mellan effektivitet och kreativitet. Detta har undersökts med hjälp av filosofin LPU, teori om kreativitet samt en av författarna framtagen syntesmodell som binder dessa samman.

    Metoden för studien har utgått från sju semistrukturerade intervjuer på fem företag i Sverige inom produktutveckling. Utifrån det insamlade materialet presenteras data tillsammans med analys utefter teorin och filosofin. Analysen resulterar i att slutsatser kan dras om att LPU kan möjliggöra en balansgång mellan effektivitet och en lösningsfokuserad kreativitet, där kreativiteten främst används för att lösa befintliga problem. Däremot visar studien att LPU har svårt att ta hänsyn till den fria kreativiteten, där idégenerering står i fokus.

  • 36.
    Ahlberg, Gisela
    et al.
    Södertörn University College, School of Business Studies.
    Callersjö, Catrin
    Södertörn University College, School of Business Studies.
    ”Celebvertising”: En studie i hur företag använder sig av kända personer i sin marknadsföring 2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    The market of today consist of products/services who resemble each other, the differences are small. Their for it’s necessary for the companies to provide added values to the product so it will stand out from the rest of the products and lead to purchase. A well used strategy in the fashion industry is marketing with celebrities, this is considered successful because it brings attention and strengthening to the brand. Because of this, the strategy also branch out to other industries, but the question is if it’s as successful there? There’s also a serious down-side with the strategy and that is that there’s a great risk with using celebrities. These could, of different reasons, be dangerous for the companies and cause large amount of costs. This is something that the companies must respect.

    This thesis aims to describe and compare why companies use celebrities in their commercials to strengthening their brand. It will also examine the procedure of the companies choice of celebrity and contingent risks that may emerge of the strategy. The writers have chosen a corporate management perspective and their for the customer perspective will not be brought up.

    The study has been realized with a qualitative study, totaly eight marketing managers at different companies, within different industries where interviewed. With a helping hand from the theories, the authors have succeeded to answer the study’s question. The main theory were brand identity.

    After that the empirical data has been analyzed with help from the theories, the authors have reached following conclusions. The ultimate reason why companies co-operate with celebrities are to create attention and to increase the knowledge of the brand. The celebrity can be useful by many different reasons, no matter what goals or effects the companies want to achieve, the strategy is considered successful. Companies first choice of celebrity is someone who can represent the identity that the company wants to be associated with, for example different values. In general, companies don’t reflect much about the risks that may appear.

  • 37.
    Ahlenius, Lisette
    et al.
    Södertörn University, School of Social Sciences.
    Borgvall, David
    Södertörn University, School of Social Sciences.
    Den auktoriserade redovisningskonsultens standard: En studie om Rekos målsättning att standardisera och uppfylla förväntningar2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I takt med att samhället förändras utförs standardiseringar som krävs för att utveckla landet och upprätthålla konkurrenskraft. Redovisningsbranschen är en av många branscher som kommit att standardiseras för att möta nya krav och behov. Ett steg i och med detta är att professionen redovisningskonsult kommit att bli en befattning som utvecklats stort under de senare åren. Ett steg i utvecklingen för tjänsten var auktorisering av redovisningskonsulter samt utvecklingen av Svensk standard för redovisningstjänster, Reko, som gemensamt utfärdats av FAR och Sveriges Redovisningskonsulters Förbund (SRF). Detta innebär att man som auktoriserad redovisningskonsult måste följa Reko och på så sätt försäkras uppdragsgivare om att det finns kvalitet i redovisningen. Reko förväntas ge struktur och en klar förståelse för vardera parters ansvar och uppgifter. Vårt syfte med studien är att undersöka om redovisningskonsulten genom Reko fått arbetet standardiserat för att å andra sidan undersöka om uppdragsgivarens förväntningar uppfylls. Studien har genomförts via en elektronisk enkät med 175 stycken auktoriserade redovisningskonsulter samt 33 stycken uppdragsgivare. Våra enkäter är utformade med Reko-handboken som grund varav en enkät skickats till de auktoriserade redovisningskonsulterna och en enkät till uppdragsgivarna. För att analysera vår insamlade data har vi tagit hjälp av teori och forskning inom kommunikation, organisering, standardisering samt kundtillfredsställelse och förväntan. Vi har även använt oss av Reko som praktisk referensram. Utifrån analysen har vi kunnat konstatera att arbetet med Reko har lett till en ökad intern dokumentation samt att det råder en form av standardisering. Vi kan också konstatera att samspelet mellan auktoriserad redovisningskonsult och uppdragsgivare fungerar effektivt, även om vi inte kunnat urskilja om Reko är en bidragande faktor till varken det fungerande samspelet eller standardiseringen.

  • 38.
    Ahlman, Madeleine
    et al.
    Södertörn University College, School of Business Studies.
    Blomqvist Lundin, Johan
    Södertörn University College, School of Business Studies.
    Kan franchisetagaren karaktäriseras vid rollen av en egenföretagare?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Problem: On the basis of the franchisees role and how he look up on his role in his business, should one like the Swedish Law applies characterize the franchisees role as the role of a contractor?

    Purpose: The purpose with this research is too survey the franchisee in his business and how he looks upon his role as a franchisee and see if this like the Swedish Law states be characterized as the role of a contractor.

    Methodology: By doing a proportional stratified selection within the the Swedish Franchising community, nine semi structured interviews has been made. The empirical foundation of these interviews has been concentrated and analysed with the support of the chosen theories. The result of the analysis has created the conclusion.

    Theoretical perspectives: The research is built up of three angels of approach; the role, the business and the economy within the franchisee and the contractor. The three approaches aim too illustrate the role of the franchisee, the franchisees role in the business and the economical effects in franchising. The approaches that are being used is not theories but models of standards.

    Empirical foundation: The empirical foundation of the study is consisting of the answers of the nine franchisees. They have been contracted to Gallerix, MakeUpStore, SpecsaversBlic, Subway och 7 – Eleven.

    Analysis / Result:

    The study lead to an extension of the chosen theories. Similarities and differences has been identified and analysed. These are the base and the ground for the conclusion.

    Conclusion: The franchisee should not be named contractor like the Swedish Law applies with the focus on the role, business and economy.

  • 39.
    Ahmad, Razan
    et al.
    Södertörn University, School of Social Sciences.
    Paredes Morel, Natalia
    Södertörn University, School of Social Sciences.
    Tillämpningen av IFRS 3 i Storbritannien, Tyskland och Sverige: En undersökning av hur rörelseförvärv redovisas2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the year 2005 it became mandatory for listed companies in the EU to apply IFRS in their consolidated financial statements. The purpose of IFRS is to create harmonization and to facilitate the comparison of financial statements between countries for investors. Previous studies have shown that the application of regulation has not been harmonized which prevents comparability and creates a significant barrier between companies in different countries. The issue of harmonization was found in, among other, the accounting of acquisitions. Acquisitions have increased with globalization of the financial markets and have been an important driving force in development. This increased importance of acquisitions has led to higher demands on the companies’ published financial information, which resulted in the new accounting standard IFRS 3. This study seeks to analyze how companies in the United Kingdom and Germany account for acquisitions and how they differ between them. It also seeks to compare the countries with previous research from Sweden, and investigate how the influence of supervision affects their accounting.

    This study concludes that there are some differences in the accounting between the United Kingdom and Germany, but that these differences were not as great as perceived. Between Germany and Sweden there were significant differences despite the fact that they share the same historical accounting. The biggest discovery was that all countries relation between goodwill and intangible assets is becoming centralized. The supervision of companies is also a factor that seems to have a bigger impact in Sweden’s accounting than in Germany and the United Kingdom. The supervision does not explain the difference between Germanys and Swedens accounting.

  • 40.
    Ahmed, Aymann
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Bjelica, Marina
    Södertörn University, School of Social Sciences, Business Studies.
    Corporate Social Responsibility och dess påverkan på lönsamhet2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    BAKGRUND:

    Företag fyller en stor roll i vårt samhälle eftersom de på många sätt är en viktig beståndsdel i att driva vårt samhälle mot vidare utveckling. För vidare hållbar utveckling krävs ansvarstagande av alla inblandade parter, men hur mycket ansvar ska företagen egentligen ta? Ska de ta ansvar för aspekter som exempelvis miljö och mänskliga rättigheter? Eller ska de endast fokusera på att vara så vinstmaximerande som möjligt?

    SYFTE:

    Syftet med denna uppsats är att undersöka sambandet mellan svenska företags rapporterade hållbarhetsredovisning och deras lönsamhet.

    METOD:

    För att kunna svara på syftet på bästa sätt valdes en kvantitativ metod med ett deduktivt synsätt. Tvärsnittsdesign valdes eftersom studien skulle undersöka sambandet mellan Corporate Social Responsibility och lönsamhet under en viss tidpunkt. Variabeln CSR operationaliseras genom användning av Folksams index för ansvarsfullt företagande och lönsamhet genom en justerad formel för Tobins Q. En regressionsanalys gjordes för att kunna undersöka korrelationen mellan CSR och lönsamhet.

    SLUTSATS:

    Sambandet mellan CSR och lönsamhet är neutralt, det vill säga statistiskt går det inte att påvisa något signifikant samband mellan CSR och lönsamhet för de studerade företagen i denna studie.

  • 41.
    Aho, Rabi
    et al.
    Södertörn University, School of Social Sciences.
    Aho, Daniel
    Södertörn University, School of Social Sciences.
    Företagsförvärvens påverkan på aktiekursutvecklingen: En eventstudie om hur förvärvsmetoden påverkar aktiekursen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the study is to examine how the acquisition method affects the purchasing companies’ abnormal returns in the short term, and to ascertain whether the companies’ industry affiliation has an impact on the reaction. The study applied three theories and a number of previous researches that are of significance to the study. Theories used are different forms of acquisitions, the efficient market hypothesis and the signal theory. This study was made by a quantitative and comparative approach using an event study where 64 acquisitions were observed. The acquisitions were divided into four different industries and distributed in the approaches of share- and asset acquisitions. These acquisitions have been observed during an eleven-day period, five days before to five days after publication. The collected secondary processed data has been collected from Nasdaq OMX, Google Finance and the database Zephyr. The results according to this study conveys that an acquisition of asset is preferable in comparison with the acquisition of shares, except for companies in the consumer discretionary sector as seen benefits from an acquisition of shares. It is possible to discern how the healthcare sector is the one that benefits most in the publication of an acquisition, in terms of the abnormal returns.

  • 42. Ahrne, Göran
    et al.
    Papakostas, Apostolis
    In the thick of organizations1994In: Social organizations / [ed] Göran Ahrne, London: Sage , 1994, p. 132-155Chapter in book (Other academic)
  • 43. Ahrne, Göran
    et al.
    Papakostas, Apostolis
    Södertörn University College, Avdelning 4, Sociology.
    Organisationer, samhälle och globalisering: tröghetens mekanismer och förnyelsens förutsättningar2002Book (Other academic)
  • 44.
    Ahtila, Johan
    et al.
    Södertörn University College, School of Business Studies.
    Ho, David
    Södertörn University College, School of Business Studies.
    Ett traditionellt flygbolags anpassningsförmåga: En fallstudie av Scandinavian Airlines Sverige2005Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Frågeställning: Vilka nödvändiga förändringar behöver ett traditionellt flygbolag genomgå för att överleva inom en turbulent marknad?

    Huvudsyfte: Med hjälp av en fallstudie och utvalda teorier analysera och utvärdera hur väl ett traditionellt flygbolag anpassar sig utefter de rådande marknadsförhållandena på flygmarknaden.

    Metod: En fallstudie med SAS Airlines som studieobjekt har genomförts. Även Ryanair har inkluderats som en liten del i studien, vars syfte är att förse läsaren med en beskrivning av fenomenet lågprisflygbolag. Vidare har valda relevanta teorier utgjort ramen för insamlandet av data från rapporter av olika slag samt kompletterande information från intervjuer.

    Slutsatser:

    - Omvärldsbevakning möjliggör kundanpassningen.

    - Organisationsstorlek tillsammans med allianssamarbetet inger ökade möjligheter för anpassningen.

    - Den offensiva prispolitiken tillsammans med det förändrade resebeteendet försvårar SAS Airlines konkurrensförmåga.

    - Organisations- och ägarstruktur inger begränsade handlingsutrymmen.

    - SAS Airlines har ytterst få möjligheter till att anpassa sig efter krig, epidemier, terrordåd och oljeprissvängningar.

    - SAS Airlines anpassning består i stora drag av kostnadsbesparingar, kapacitetsreduceringar, kundanpassning av erbjudanden samt av en efterfrågestyrd prissättning.

  • 45.
    Ajamlou, Pauline
    et al.
    Södertörn University, School of Social Sciences.
    Cederfelt, Elin
    Södertörn University, School of Social Sciences.
    Är vi alla beroende av svart guld?: En eventstudie av reaktionen på företags avkastning vid signifikanta oljeprisförändringar2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna uppsats är att undersöka hur utvalda bolags aktieavkastning inom branscherna flyg, fordon samt olja reagerar vid signifikanta oljeprisförändringar.

    Teoretiskt perspektiv: Den teoretiska referensramen utgörs av den effektiva marknadshypotesen samt Behavioural Finance med undergrenarna prospect theory, herd behaviour och overconfidence.

    Metod: Studien utgår ifrån ett deduktivt inslag med en kvantitativ studie. Undersökningen utgörs av sex eventstudier som datainsamlingsmetod samt en intervju som applikation på det kvantitativa resultatet. Urvalskriterium består av tio bolag inom respektive bransch med en rangordning utefter högst omsättning samt företag med en koppling till svenskt näringsliv med högst omsättning.

    Empiri: Empirin presenteras utifrån diagram och tabeller över de utförda eventstudierna. Diagrammen syftar till att redovisa den avvikande avkastningen för respektive bolag. Tabellerna ger en redogörelse över eventuellt samband mellan respektive bransch och oljeprisförändringarna.

    Slutsats: Flygbolagen uppvisade samband med oljepriset vid fyra utav sex eventen. Fordonsbranschen uppvisade samband vid ett av de sex eventen och oljebranschen vid två utav de studerade eventen. Reaktionen på aktieavkastningen för bolagen med en koppling till svenskt näringsliv var i linje med de övriga internationella bolagen i branschen. Undantag visades för oljebranschen. Resultatet är en indikation på att andra variabler påverkade aktieavkastningen och detta skapar svårigheter för aktieinnehavare att förespå framtida avkastning.

  • 46.
    Akalin, Sevgi
    et al.
    Södertörn University College, School of Business Studies.
    Alic, Meliha
    Södertörn University College, School of Business Studies.
    Kapitaltäckningsgraden i skuggan av kreditförluster och den pågående finansiella krisen: En studie av svenska banker2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 47.
    Akan, Davud
    et al.
    Södertörn University, School of Social Sciences.
    Tamimi, Mahsa
    Södertörn University, School of Social Sciences.
    Finansiell riskbenägenhet: En studie om skillnader i riskbenägenhet mellan män och kvinnor i Sverige2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Financial investments entail a certain risk which individuals can base their decision upon. Participation in the financial market varies amongst individuals. It is documented in statistical surveys in Sweden that men tend to have larger holdings of financial assets, more specifically shares, than women, which has created the question of what this might be due to. Through time, men and women have not always had the same conditions, and much has been justified with biology as a reason for it. The previous international research on risk propensity amongst the different genders have mainly based their questions on the biological factor and investigates how that factor plays a roll regarding risk. The purpose of this study was to investigate whether there are differences in Sweden between men and women regarding financial risk propensity and to further investigate the impact of gender, financial knowledge, income, self-esteem and age on risk. With a quantitative approach, this has been investigated among 698 respondents. The data collected has been processed using statistical tests in the form of a chi-two square test to find possible relationships between the variables. The most prominent of the results is that the financial and self-esteem variables mitigates the effect on gender when it comes to risk propensity regarding financial decisions. The other variables showed an impact on risk propensity where men and women had different opinions about the role of the variable.

  • 48.
    Akaoui, Nancy
    et al.
    Södertörn University College, School of Business Studies.
    Strandberg, Jenny
    Södertörn University College, School of Business Studies.
    Varför är det viktigt att ta hänsyn till landsrisker på aktiemarknaden?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today's globalized society, it is easy to invest in different markets. That involves both risks and opportunities for the investor. This means that the capital may either be a profitable investment or not. Should one take into account country risks in the stock market to assess the profitability of the investment?

    The purpose of this study is to determine what importance the country risk has to the return in the stock market at both developed and emerging countries. But also to investigate whether there is any correlation between income and the money market rate and corruption.

    The results of this study show that it is important to take into account country risks in the stock market. Higher risk generates higher returns in the stock market and vice versa. This can be applied to both developed and emerging countries. The unexpected outcome of this study is that developed countries have a higher risk than the emerging countries and therefore a higher return in the stock market. The financial factor – money market rate – is of minor importance for the return. Meanwhile, the political factor – corruption – is a significant risk to consider when investing in foreign countries.

  • 49.
    Akay, Daniella
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Miko, Ilona
    Södertörn University, School of Social Sciences, Business Studies.
    Valet mellan K2 och K3: En studie om mindre onoterade aktiebolags val av regelverk2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: BFN started a project in 2004 in order to simplify for companies in Sweden. The project is called K-project. In the year of 2014 smaller unlisted limited companies was forced to choose between K2 and K3.

    Purpose: The purpose of the study is to examine whether differences in the amortization and development costs between K2 and K3 has been crucial for the choice of regulation. The aim is also to examine who has had the biggest influence in the choice and if any problems has occurred in the implementation of the selected regulatory framework.

    Conclusions: Differences in methods of depreciation and development costs has been conclusive in the choice between K2 and K3. Real estate companies wanted to avoid applying the component method and development intensive companies wanted to avoid the expensing model. The ability to be financed and continue to grow in K3 has also affected the choice of regulatory framework. Mainly auditors but also accountants has had the biggest influence in the choice of regulation, but in some cases the board has had the biggest impact. The problems that has occurred has been a consequence of the shortage in the frameworks, which is the possibility in K2 and the simplicity in K3.

  • 50.
    Akhavian, Arash
    et al.
    Södertörn University College, School of Business Studies.
    Habtigeorgis, Meron
    Södertörn University College, School of Business Studies.
    Påverkan på aktiekursen vid nyemissions meddelande inom hälsovårdsföretag2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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