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  • 251.
    Bandick, Sako
    Södertörn University, School of Social Sciences.
    Svensk kod för bolagsstyrning: En studie om tillämpningen av den svenska koden för bolagsstyrning i förhållande till ägarstrukturen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate governance has become an increasingly more debated subject the last couple of decades. It all started with the managements of some companies going in their own direction, a direction which was not always in the best interest of the shareholders and that made the shareholders react a certain way.

    More and more countries developed codes/guidelines for how a company should be run and how to strengthen the relationship between management and shareholders. The thing these countries have in common is that their codes are based on a ”comply or explain”-principle where a company has the opportunity to either follow the code to the fullest or explain why they chose do deviate from the code or guidelines set.

    The purpose of this research was to find a connection between ownership structure and the way the company followed the code in Sweden. The researchers in charge had the sole purpose of finding out whether there is a difference in companies which have concentrated ownership structures and those with a dispersed structure regarding their ways of following the code.

    The research is based on a combination of quantitative and qualitative onset where the quantitative method was used to compile the data from the annual reports and corporate governance reports in the shape of deviations. The qualitative onset was used to process and analyze the reasons and explanations for why a company chose to deviate from the code. The conclusion of the research was that there is a connection between ownership structure in companies and their code compliance. The companies with a concentrated ownership structure deviated from the code on guidelines which specifically pertain to whom gets to be a part of the decision making units. A logical explanation for this is that companies with a concentrated ownership structure are more likely to engage their controlling shareholders to a greater extent than the code recommends. On the other hand, companies with a dispersed ownership structure had a harder time engaging their shareholders, though with understandable reasons and therefore do not deviate from the code on these grounds.

  • 252.
    Bandick, Sako
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Sanneh, Fabakary
    Södertörn University, School of Social Sciences, Business Studies.
    Foreign market entry strategies: Evidence from a developed and an emerging market2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background - The positive impacts of globalization have been widely discussed, whereas many researchers argue that national borders are of less importance. However, as national borders are argued to be of less importance, some researchers miss to point out that the institutional differences remain and they are challenging to change.

    Purpose - The purpose of this study is to examine and compare the entry strategies of three Swedish firms entering both a developed and an emerging market with a focus on the different institutional contexts.

    Method - This study has applied a qualitative method with an abductive approach and an instrumental case study strategy, whereas 3 semistructured interviews with 3 different firms having experience from both a developed and an emerging country were conducted.

    Conclusion - When firms enter a developed country with few institutional differences, they commit more resources and do not feel the urge to use a local partner. Entering an emerging country, the firms choose a more cost-efficient entry with less resource commitment and prefer to use a local partner with local knowledge.

  • 253.
    Baraya, Raghda
    Södertörn University College, School of Business Studies.
    Bolån: förändringar efter finanskrisen i de svenska bankerna2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 254.
    Baraya, Raghda
    et al.
    Södertörn University, School of Social Sciences.
    Malin, Johansson
    Södertörn University, School of Social Sciences.
    Implementeringen av ISA2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie ä̈r att undersö̈ka hur infö̈randet av den nya revisionsstandarden ISA upplevs av revisorerna i Sverige och hur ISA fö̈rhåller sig till god redovisningssed och rättvisande bild.

  • 255.
    Barhanko, Daniella
    et al.
    Södertörn University, School of Business Studies.
    Bulduk, Ferhat
    Södertörn University, School of Business Studies.
    Vilka aktiefonder är det bäst att investera i?: En undersökning av Sverige-Asien och Rysslandfonder2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: Fondsparandet har under senaste 30 åren ökat kraftigt i Sverige, där befolkning såg en möjlighet till att säkra upp en framtid. Dagens situation angående information om fonderna ser ut på så vis att internet har möjliggjort tillgängligheten, vilket kan göra det svårt för spararen att välja bland urvalet av fonderna. Därmed kan valet hamna på att låta en förvaltare från en av storbankerna som Handelsbanken och Swedbank att sköta fonderna. Frågan som författarna ställer sig är från vilka av de utvalda förvaltarna Handelsbanken, Swedbank och andra fondbolag som fonderna är mest lönsamma att investera i?

    Syfte: Huvudsyftet med denna undersökning är att se vilka av fonderna ur de valda fondgrupperna som presterat främst under en femårsperiod och de som är bäst att investera i. Delsyftet är att undersöka om det föreligger något samband mellan risken och avkastningen för de utvalda fonderna.

    Metod: Studien är baserad på forskningsstrategin kvantitativ undersökning. Sekundärdata och hårddata är främst inhämtad från förvaltarnas årsberättelser och Morningstar. Urvalet är på 32 fonder och data förblir av historisk fakta från ett femårsperspektiv. Författarna tillämpar egna beräkningar av genomsnittlig aritmetisk avkastning, Sharpe-kvoten och standardavvikelse för fonderna.Resultat och slutsats: Resultatet av de undersökta kategorierna, det vill säga Sverige- Småbolag – Medelstora bolag och Storbolag, Asienfonder och Rysslandfonder visade på ett starkt samband vid en gemensam regression för samtliga 32 fonder. Där åskådliggjordes det att tre fonder gått betydligt bättre än förväntningarna och tre fonder som gått avsevärt sämre än väntat. Nästintill av de resterande fonder hade gått som förväntat. De enskilda regressionerna för varje kategori visade att tre av fem grupper hade ett starkt positivt samband. De andra kategorierna hade nollkorrelation, som påvisade att dessa aktiefonder inte hade någon samvariation.

  • 256.
    Barhanko, Josef
    et al.
    Södertörn University, School of Business Studies.
    Kerimo, Aram
    Södertörn University, School of Business Studies.
    Förväntningsgapet: Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: That the stakeholder’s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.

    Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.

    Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.

    Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.

    Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do.

  • 257.
    Bari, Aniqa
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Johansson, Josefine
    Södertörn University, School of Social Sciences, Business Studies.
    Södras Hållbarhetsredovisning i praktiken: Ur de anställdas perspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sustainability reports can be seen as a relatively new concept today. The purpose of the report is to present the company’s responsibility towards society. In other words, one can say that the company takes stands for the environmental, economic and social impact that their business have. It’s still optional for companies in Sweden to constitute a sustainability report. However, this will change in 2017 when sustainability reporting will become mandatory due to a new law. There are no specific guidelines that must be followed in the reporting, but the most common framework to use in building the report has been established by GRI. This study is a case study where Södra Skogsägarna ekonomisk förening (Södra) is the main focus. Södra is a forest product industry. Our purpose is to examine how the knowledge of sustainability is spread among the employees and how it applies.

     Södra is a corporate group which mostly focuses on three business areas: forest, wood and pulp industries. To examine what information the employees actually has received, the enterprise’s sustinability report was studied and interviews with employees were operated. With 98 responses from the survey and nine interviews with employees without connection, we came to the conclusion that there is a major knowledge of Södra’s work with sustainability among employees. On the other hand does the implementation of sustainability vary regarding company unit and job task, along with the topical sustainability category. Södra has traditionally worked mainly with the categories in relation to environment and the social and economical sustainability have not been as highly prioritized. This is noticed by the employees since they primarily associate sustainability with environment.

  • 258.
    Baric, Zeljka
    et al.
    Södertörn University, School of Business Studies.
    Trnovac, Selma
    Södertörn University, School of Business Studies.
    Aktiemarknadspsykologi: En studie om hur psykologiska faktorer påverkar aktieägare2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problem: Det har funnits många diskussioner kring traditionella finansiella teorier vad gäller den effektiva marknaden och investerares rationalitet. Den effektiva marknadshypotesen talar för att marknaden är effektiv och att aktiepriserna återspeglar all tillgänglig information, vilket resulterar i att det inte är möjligt att göra bra investeringar. Behavioral finance anser däremot att marknaden påverkas av beteenderelaterade aspekter och därför inte är effektiv. Vad är det egentligen som ligger till grund för aktieägares investeringsbeslut?

    Syfte: Syftet med denna uppsats är att, ur ett aktiemarknadsperspektiv, undersöka de psykologiska faktorerna bakom investeringsbeslut. Vidare ämnar studien undersöka vad för typ av information som påverkar aktieägare vid köp- och säljbeslut.

    Metod: I vår studie valde vi att använda oss av en metodtriangulering vilket innebär att både en kvantitativ och kvalitativ ansats har tillämpats i studien. Undersökningarna som genomförts har varit i form av en enkät samt intervjuer.

    Resultat: Slutsatsen som kunde dras utifrån undersökningarna var att aktieägare, till en viss del, påverkas av olika psykologiska faktorer inför sina investeringsbeslut. 

  • 259.
    Barouta, Caroline
    et al.
    Södertörn University College, School of Business Studies.
    Potocnjak, Manuela
    Södertörn University College, School of Business Studies.
    Valet av kapitalstruktur: En lönsam finansieringsstrategi för svenska börsföretag?2005Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Börsföretagen kritiseras idag för inte fokusera tillräckligt mycket på strategiska frågor då detta skulle ge en större avkastning för aktieägarna. Frågan om vilken kapitalstruktur företagen bör ha, nu när konjunkturen går upp och företagen blir allt mer överkapitaliserade, blir viktig. Börsanalytiker hävdar att företagen inte har en optimal kapitalstruktur, det vill säga en optimal fördelning mellan skulder och eget kapital. De anser att en ökad skuldsättning för börsföretagen vore bra för lönsamheten, givet dagens låga räntor, då det skulle ge ett ökat företagsvärde.

    Denna finansieringspolitik bygger på teoretiska modeller och har sitt ursprung i Modigliani och Millers (MM) propositioner från 1958. Detta kom att utgöra startpunkten för diskussionen om problematiken kring kapitalstrukturen. MM menade att företag genom att öka sina skulder kan öka sitt företagsvärde samt att de kunde visa ett positivt samband mellan skuldsättning och förväntad avkastning under förutsättningar för en perfekt marknad.

    Dessa antaganden är accepterade i teorin men frågan är hur detta fungerar i verkligheten och om det fungerar som en finansieringsstrategi? Detta valde vi att undersöka utifrån två problemfrågor:

    1. Finns det ett samband mellan skuldsättning och lönsamhet i verkligheten?

    2. Finns det ett samband mellan skuldsättning och ett företags värde i verkligheten?

    För att kunna se ett samband valde vi olika nyckeltal som fick representera dessa variabler. För skuldsättning valdes skuldsättningsgrad och för lönsamhet valdes räntabilitet på totalt kapital och för företagsvärde valdes P/BV-talet. Sambandet prövades på svenska börsföretag som är noterade på A-listan mest omsatta och O-listan attract40. Detta för att vi ansåg att dessa företag troligtvis hanterat problematiken kring valet av kapitalstruktur vilket kom att utgöra ett bra underlag för vår undersökning. Investmentföretag och banker valdes bort då de av naturliga skäl generellt har en högre skuldsättningsgrad än andra storföretag.

    De relevanta nyckeltalen beräknades utifrån årsredovisningar samt hämtades från tidskriften Veckans Affärer och användes sedan för att pröva sambandet genom statistiska metoder. De slutsatser som vi kunde dra av undersökningen var att det inte fanns några samband mellan valet av skuldsättningsgrad och lönsamhet eller skuldsättningsgrad och företagsvärde. Dock visades ett väldigt svagt samband mellan skuldsättning och företagsvärde för företag på A-listan. Det var den grupp där företagen var mest likartade och hade mest gemensamt med varandra. Därför kan det för framtida forskning vara intressant att titta på en mer homogen grupp och se om andra faktorer kan ha en påverkan på ett eventuellt samband.

  • 260.
    Barrefelt, Liselott
    et al.
    Södertörn University College, School of Business Studies.
    Andréasson, Marie
    Södertörn University College, School of Business Studies.
    Lindberg, Ann-Louise
    Södertörn University College, School of Business Studies.
    Den svenska resemarknaden: En jämförelse av konkurrensstrategier på en mogen marknad2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    This paper discusses the Swedish travel market and if the application of competitive strategies can create success and help companies in the travel industry to survive on a mature travel market. It is based on a comparison between three companies in the travel industry, to survey and analyze the impact of different competitive strategies on the Swedish travel market.

    Three companies with different business profiles are compared. They are KILROY travels Sweden AB, Ticket Travel Group AB and MyTravel Sweden. The survey is based on a qualitative method through personal interviews with each company.

    A comparison is made between the companies as competitors to each other in the analysis section. The results of the interviews are also compared to the chosen theories. A combination of competitive strategies is used to investigate who the buyers and suppliers are, and if there are any threats from potential new establishers and substitutes. The companies’ goals, strategies, conceptions of the industry and development opportunities are also investigated. Their market positions motivate their choice of strategies and how aggressive they should be in their marketing investments. The marketing mix demonstrates what the companies need to develop and improve.

    The three companies have all been successful, as they have existed for a long time on the Swedish market, are well established and have well known trademarks. They mainly employ three distribution channels to be accessible to customers, namely through stores, Internet and phones.

    Competitive strategies do have an impact on the Swedish travel market, as the competitive situation creates a need for analysis and planning, allowing the companies to assess the competitors correctly. An analysis of the competition is easily made with the tools presented in this paper. The companies in the Swedish travel industry can create success and survive through application of these competitive strategies. The companies must implement continuous analysis of the travel industry and their competitors.

  • 261.
    Baryauno, Linda
    et al.
    Södertörn University, School of Social Sciences.
    Pektas, Funda
    Södertörn University, School of Social Sciences.
    Big Bath Accounting2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: Alla börsnoterade företag är, sedan år 2005, tvungna att följa IFRS/IASB riktlinjer för att sammanställa en årsredovisning. IFRS är ett regelverk som tillämpas i alla länder inom Europeiska Unionen. I dessa förpliktelser och riktlinjer finns det kryphål som ger företagen möjlighet till subjektiva bedömningar. De subjektiva bedömningarna ger företagen möjligheten att manipulera redovisningen, detta kallas för Earnings management. I samband med övergången till IFRS medförde det förändringar i hur företagen redovisade. En av förändringarna var att den årliga avskrivningen av goodwill inte längre skulle skrivas av, utan varje år skall företagen göra en prövning om det föreligger ett nedskrivningsbehov av goodwill. Prövningen ger företaget möjlighet att lägga in sina subjektiva bedömningar utifrån eget intresse och därmed kunna manipulera redovisningen. Ett annat sätt att manipulera redovisningen är att redovisa högre avsättningar då företagen förväntar sig ett sämre resultat, för att på så vis inte ha lika stora avsättningar åren därpå och därmed kunna redovisa ett bättre resultat nästkommande år. Studien kommer att undersöka ifall stora nedskrivningar och avsättningar förekommer i samband med att en ny VD träder fram.

    Syfte: Syftet med denna studie är att undersöka och analysera om Big Bath Accounting förekommer i företag registrerade på Nasdaq OMX Stockholm och Nasdaq OMX Helsinki. Studien fokuserar på att undersöka huruvida det råder ett samband mellan stora engångskostnader och VD-byten samt om det förekommer några skillnader mellan Sverige och Finland.

    Avgränsningar: Studien avgränsar sig till samtliga företag som är registrerade på Stockholmsbörsen och Helsinkibörsen Large Cap mellan åren 2005-2011.

    Metod: Undersökningsmetoden som har tillämpats för denna studie har en kvantitativ ansats och har använts sig av sekundär data i form av årsredovisningar. Studiens datainsamling sker med hjälp av tillgänglig information som redan finns elektroniskt på företagens hemsidor. Dessutom har en deduktiv undersökningsansats tillämpats, då studien utgår ifrån teorier som har formats till hypoteser som skall jämföras med data för att kunna komma fram till en slutsats. Ett t-test kommer att användas i studien för att testa hypoteserna som påstår att det finns ett samband mellan VD-byten och nedskrivningar av goodwill och avsättningar till långfristiga skulder.

    Resultat och slutsatser: T-testet visade att det inte råder ett statistiskt samband mellan VD-byten och nedskrivning av goodwill och avsättningar till långfristiga skulder. Då man bortser från t-testet och tittar närmare på vissa företag kan man se att det förekommer större engångskostnader vid VD-byten än år utan VD-byten, eftersom detta endast förekommer i vissa fall kan man inte dra en generell slutsats i frågan.

    Förslag till fortsatt forskning: Eftersom den insamlade datan visade på vissa likheter mellan Sverige och Finland, båda länderna hade flest VD-byten år 2011 och högst KEK år 2007, skulle det vara intressant att studera om detta är en slump eller om det föreligger något intressant samband. Vidare kan man studera huruvida dessa likheter förekommer mellan alla nordiska länder. Stora nedskrivningar och avsättningar inträffade inte endast vid ett VD-byte utan i vissa fall förekom de även 1-2 år efter att ett VD-byte skett. Vi anser därför att det skulle vara intressant att föra vidare förslaget om att inte endast kolla på året då ett VD-byte skett utan under en längre period.

  • 262.
    Basdas, Siyar
    et al.
    Södertörn University College, School of Business Studies.
    Krönby, Hannes
    Södertörn University College, School of Business Studies.
     Sverige- och Rysslandsfonder: Utvecklingen i olika lägen av börscykeln2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

     

    Bakgrund och problem: Den svenska börsutvecklingen har de senaste 10 åren haft stora svängningar, varav två höga toppar och två bottnar. Fonderna som följer börsutvecklingen har olika fondkaraktär i avseende om risker och avkastningar. Trots många turbulenta år i världen, fortsätter fondspararna i Sverige att investera i fonder som blivit allt populärare som investeringsalternativ. Men vilken Sverige- eller Rysslandsfond har gått bäst under perioderna?

    Syfte: Syftet är att utvärdera Sverige- och Rysslandsfonder under två perioder där börsen stiger samt två perioder då börsen sjunker med hjälp av utvärderingsmått.

    Avgränsning: Avgränsning utförs genom att välja de fyra största Rysslandsfonderna respektive Sverigefonderna. Genom dessa kommer vi att följa upp och jämföra med den svenska aktiemarknaden under tio år, uppdelade i fyra delperioder.

    Metod: Undersökningen gjordes med kvantitativ metod för att samla in hård data från Morningstar och sedan beräkna utifrån de teorier och prestandamått som finns.

    Resultat och slutsats: Utifrån de riskjusterade måtten har de svenska fonderna gått bättre i tre av fyra perioder. Dels på grund av att Sverigefonderna haft lägre avkastning men också lägre risk vilket har givit bättre riskjusterade resultat i jämförelse med de ryska fonderna som haft höga avkastningar och höga risker. Under den andra perioden hade Rysslandsfonderna bättre riskjusterade resultat. Detta betyder inte att Sverigefonderna har generat högre monetära värden utan snarare haft bättre avkastning givet den risk som investeraren tagit.

     

  • 263.
    Bashiri, Bahador
    et al.
    Södertörn University College, School of Business Studies.
    Stein, Tobias
    Södertörn University College, School of Business Studies.
    En teoretisk väg till varumärkets värdeskapande2006Independent thesis Basic level (degree of Bachelor), 20 points / 30 hpStudent thesis
  • 264.
    Basic, Aldin
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Wallin, Christoffer
    Södertörn University, School of Social Sciences, Business Studies.
    Bransch kontra börsvärde: En studie angående den förväntade reporäntans effekt på small- och large-cap bolag inom olika branscher2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In recent years, the trend in the world economy has indicated a maturity in growth which is low in historical terms. This has forced central banks around the world to drastically act to stimulate growth. The prime rate has then been used as the most central instrument for this purpose. Sweden is a living example of this as they have lowered interest rates below the dreaded zero level and currently have an interest rate of -0.5 %. The effects of prime rate changes on stock valuation have been studied widely, and the accumulated opinion among researchers is that interest rates directly affect the stock market.

    The historical studies that have been carried out focus on how the market as a whole is affected where individual effects on businesses end up in the dark. Therefore, this study has focused on investigating these industry-related effects of an interest rate change on individual companies in the chosen industries. The results from the study show homogenous effects for smaller companies, where the impact is greater on them in addition to larger companies. This is also apparent between the different industries. This area of concerns has been studied with an event study.

    The observed industries are consumer discretionary and commodities, the industry-specific effects shown by the study are that commodities are significantly more affected than consumer discretionarys’. Furthermore, the results show that company size is a greater indicator than industry due to the greater effect on small companies within consumer discretionary than on larger companies in the commodities sector. A negative change can also be referred to more homogeneous movements for the industries as well as the different business sizes. In addition, positive news gave a more heterogeneous move where the smaller companies did not correlate with the larger ones.

  • 265.
    Basmaci, Daniel
    et al.
    Södertörn University College, School of Business Studies.
    Chabo, Rabi
    Södertörn University College, School of Business Studies.
    Personalliggaren: Hur har svartarbetet påverkats?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 266.
    Basmaci Talita, Awabdeh Maikel
    Södertörn University, School of Social Sciences.
    Den verkställande direktörens ersättning: En jämförelse mellan fastighets-, finans och läkemedelsbranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The study aims to show if there is a significant relationship between the CEOs recompense and the size of the company between the industries. The goal is to compare the size of a company with the variable that shows performance and which of them who has the strongest connection to the recompense.

    Method: The essay stands on a quantitative approach where secondary data has been gathered from the year of 2015 annual reports. The population includes all the Swedish companies in the real estate-, finance- and pharmaceutical industry that are listed on the stock exchange. Selection has been made on 30 of these companies, 10 in each industry. With the statistical analyses the methods that have been used are multiple regression model and correlation analysis.

    Results: The results show that the company that paid the highest recompense in the real estate industry was Kungsleden. The company in the finance industry was Kinnevik and in the pharmaceutical industry it was Pfizer.

    Conclusion: After analyzing the result the conclusion can be made that there is a significant relationship between the CEOs recompense and the size of the company only in the real estate industry. When comparing the variable that dictates the size of the company (net sales)  and the performance variable (MVA), the conclusion that can be made is that MVA has a stronger connection to the CEOs total recompense in the pharmaceutical industry in relation to the other industries. Within the finance industry there was no significant relationship with the CEOs recompense and the selected variables.

  • 267.
    Basoda, Muhammed
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Celik, Azime
    Södertörn University, School of Social Sciences, Business Studies.
    Konkursprognostisering: En studie om nyckeltalens betydelse vid konkurser i de svenska byggföretagen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: When companies go bankrupt and they contribute to consequences that affect the entire society from different aspect. The construction sector is very affected line of business but there are different approaches for calculating bankruptcies in advance and measuring how well a business is.

    Purpose: The purpose of this study is to compare and analyze five different bankruptcy prediction models and their financial ratios in Swedish construction sector, to see if any or some models are applicable. Furthermore, the purpose of the study is also to compare our results with the results from the Lithuanian study and see if we get a similar result.

    Method: The study has used a quantitative approach where data has been collected from the companies’ annual financial reports and then applied in five bankruptcy prediction models.

    Results and conclusion: None of the five models are applicable in Swedish construction sector, as none of them shows high accuracy which is considered reliable.

  • 268. Batavia, Bala
    et al.
    Murthy, Sree Rama
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University College, School of Business Studies, Business studies.
    Commodity price inflation: are the culprits speculation a bio-fuel production increase?2010In: Crossing borders: global prospects, new perspectives and emergin agendas / [ed] Bala Batavia, Parameswar Nandakumar, Cheick Wagué, Waterloo, Ont.: North Waterloo Academic Press , 2010, p. 145-155Chapter in book (Other academic)
  • 269. Batavia, Bala
    et al.
    Nandakumar, ParameswarWagué, CheickSödertörn University College, School of Business Studies, Business studies.
    Crossing borders: global prospects, new perspectives and emergin agendas2010Collection (editor) (Other academic)
  • 270. Batavia, Bala
    et al.
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University College, School of Business Studies, Business studies.
    Distinguishing Between Financial Openness and True Financial Integration: Results from a Multi-Country Study2004In: Journal of Economic Asymmetries, ISSN 1703-4949, Vol. 1, no 1, p. 33-47Article in journal (Other academic)
  • 271. Batavia, Bala
    et al.
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University, School of Business Studies, Business studies.
    Economic Convergence in the Old and the New Economies of the OECD2006In: Journal of American Academy of Business, Cambridge, ISSN 1540-1200, Vol. 10, no 1, p. 273-277Article in journal (Refereed)
    Abstract [en]

    The article discusses income convergence among developing countries and industrialized nations. It argues that incomes per capita within developing countries have not caught up to affluent countries. The impact of the income catch-up process in nations that are part of the Organization for Economic Cooperation and Development (OECD) are also analyzed. The article also reports on a research study that concluded that there was no evidence of income convergence among countries in the OECD.

  • 272. Batavia, Bala
    et al.
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University College, Avdelning 4, Business studies.
    Exchange Rate Variability, Trade Volumes and the European Monetary Union2003In: International Journal of Applied Economics and Econometrics, ISSN 0971-8281, Vol. 11, no 4, p. 523-553Article in journal (Refereed)
  • 273. Batavia, Bala
    et al.
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University College, School of Business Studies, Business studies.
    Integration and Convergence of Financial Markets in European Union2006In: Global Divergence in Trade, Money and Policy / [ed] Volbert Alexander, Hans-Helmut Kotz, Cheltenham: Edward Elgar , 2006, p. 72-88Chapter in book (Other academic)
  • 274. Batavia, Bala
    et al.
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University College, School of Business Studies, Business studies.
    Prospects for the Euro: Will Reserve Holdings Shift in Its Favour?2008In: Journal of Economic Asymmetries, ISSN 1703-4949, Vol. 5, no 1, p. 79-91Article in journal (Other academic)
  • 275. Batavia, Bala
    et al.
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University College, Avdelning 4, Business studies.
    The Case for Openness: From Here to Eternity? The Debate in the Aftermath of the Asian Crisis2003In: International Journal of Applied Economics and Econometrics, ISSN 0971-8281, Vol. 11, no 3, p. 391-411Article in journal (Refereed)
  • 276. Batavia, Bala
    et al.
    Nandakumar, Parameswar
    Wagué, Cheick
    Södertörn University College, School of Business Studies, Business studies.
    Two-Sector Models of Open Economies and Beyond: A Synthesisand an Empirical Application2006In: Journal of Economic Asymmetries, ISSN 1703-4949, Vol. 3, no 2, p. 69-81Article in journal (Other academic)
  • 277. Batavia, Bala
    et al.
    Wagué, Cheick
    Södertörn University College, Avdelning 4, Business studies.
    Nandakumar, Parameswar
    Capital Mobility and financial Integration in Emerging Markets2003In: The Business Review, Cambridge, ISSN 1553-5827, Vol. 1, no 1Article in journal (Refereed)
  • 278.
    Baurne, Jakob
    et al.
    Södertörn University, School of Social Sciences.
    Karaca, Mickael
    Södertörn University, School of Social Sciences.
    Förväntningsgapet: Revisorns kommunikation med små och medelstora företag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen.

    Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer.

    Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning.

    Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag.

  • 279.
    Bazydlo, Nadia
    et al.
    Södertörn University, School of Social Sciences.
    Hedén, Anne-Sofie
    Södertörn University, School of Social Sciences.
    Triangeldrama: En deskriptiv fallstudie om arbetsprocessen och relationen mellan ett företag och dess PR- och reklambyrå2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In today's society consumers are constantly exposed to a variety of different types of advertising. In order to capture customers' interest and attention, it is important to differentiate and distinguish yourself on the market by choosing the right channels of communication. If a company is going to launch a new product or service all the skills needed to promote are usually not available in the same firm. That is the reason why companies choose to outsource this work to an external organisation to help the company with the marketing process. Because of this, a lot of advertising and PR agencies have emerged to complement the expertise that a company lacks.

    Purpose: Describe the working process of a company and its hired advertising and PR agency and also explain the relationship between the three parties.

    Method: A descriptive case study consisting four semi-structured interviews.

    Theory: Five theories that are linked to the subject, the work process and the relationship between a company and its advertising and PR agency have been carefully selected to support the purpose of the essay.

    Empirical studies: The four semi-structured interviews consist of people with different job positions in an advertising agency, a PR agency and a company that collaborates with these two agencies. The respondents obtain substantial expertise of the topic and contribute relevant information to answer the purpose of the essay.

    Conclusion: Each work process between a company and an advertising and PR agency is unique, since each client has specific requirements and objectives that agencies must adapt to. The relationship between an agency and a client varies which in turn shapes the work. The authors have concluded, however, that the basis for the work processes and relationship between a company and its hired advertising and PR agency is similar.

  • 280.
    Becanovic, Irena
    et al.
    Södertörn University, School of Business Studies.
    Masoura, Louisa
    Södertörn University, School of Business Studies.
    APPLE: Abnormala avkastningar på Apple Inc av diverse händelser?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.

    This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates. Beyond that theory, we have used former research "Stock prices and top management changes" written by Jerold B. Warner and Ross L. that got abnormal return when they did an event study about CEO changes, "CEO change and firm performance in large corporations: succession effects and manager effects", Randolph P. Beatty och Edward J. Zajac. that means that the stock prices affect is different depending on if the shareholders is more prepared to the information, "The stock market psychology" there Gyllenram refers to his theory about people projecting their thoughts and feelings to each other that creates big movements on the stock market and

    "Beyond Greed and Fear", Shefrin H. that while his study discovered a new theory that he called "the opposite strategy", meaning that a high positive volatility is comply with a negative volatility by the same value. Shefrin also note that new information makes overreaction and vice versa.

    The conclusion that we can make by this research is that new shocking information has led to overreaction, exactly like Shefrin points out. That means that older information makes less volatility, and we can see this by studying Steve Jobs three sick-listings. The efficient market theory was adaptable on these three events, because abnormal return did not occur. However, we got abnormal return on the other two events, Siri and the It -bubble. We could associate these answers to Shefrin´s theory about overreaction when new information gets public.

  • 281.
    Beciragic, Mirza
    et al.
    Södertörn University College, School of Business Studies.
    Severinsson, Sofia
    Södertörn University College, School of Business Studies.
    Politiker som varumärke: En studie om Personal Branding bland svenska Riksdagens partiledare2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Politiska partiers ideologier börjar allt mer likna varandra och placerar sig i mitten av höger- vänsterskalan i kamp om väljarna. Under valperioden läggs mer fokus på partiledarens Personal Branding. Partiledaren behöver sälja sin ogripbara och komplexa produkt för att skapa positiva uppfattningar hos väljarna.

    Frågeställningar: Hur uppfattar riksdagspartierna den egna partiledares Personal Branding? Hur uppfattar väljarna riksdagspartiernas Personal Branding hos partiledarna?, Vilka likheter och skillnader finns mellan riksdagspartiernas uppfattning jämfört med väljarnas uppfattning på Personal Branding?

    Syfte: Syfte med studien är att analysera Svenska Riksdagens partiledares Personal Branding. Analysen kommer dels bestå av Riksdagspartiernas uppfattning om den egna partiledaren och väljarnas uppfattning om partiledarnas Personal Branding. Studien kommer även klarlägga skillnader och likheter dem emellan.

    Metod: Studien utför en metodtriangulering dvs., använder kvantitativa och kvalitativa metoder. Intervjuer har genomförts med de svenska riksdagspartierna och två enkätundersökningar har genomförts, då författarna gjorde både ett slumpmässigt urval och ett bekvämlighetsurval.

    Teoriområden: Varumärkesvärde, varumärkesidentitet och Personal Branding

    Resultat: Studien påvisar att riksdagspartierna vill lyfta fram deras partiledares starkaste egenskaper för att särskilja partiledarna från deras konkurrenter. Studien påvisar tydligt vem av partiledarnas Personal Branding uppfattas positivt eller negativt. Skillnader samt likheter kan tydas mellan riksdagspartiernas uppfattning om partiledarnas Personal Branding kontra väljarnas uppfattningar.

    Slutsats: Studien ger en nyanserad bild av den problematik som partiet kontra väljarna står för idag. Resultat visar att Personal Branding är ett betydelsefullt verktyg inom politiken både för Riksdagspartierna själva och väljarna. Riksdagspartierna är beroende av partiledarens Personal Branding, då partiledaren måste förvalta rollen på ett positivt sätt, annars skadar det partiets anseende och partiledarens Personal Branding i form av väljarnas negativa uppfattningar och uteblivna röster.

  • 282.
    Begic, Maja
    et al.
    Södertörn University College, School of Business Studies.
    Kucukgöl, Özlem
    Södertörn University College, School of Business Studies.
    Fonder och dess jämförelseindex: En studie om huruvida storbanker redovisar aktiefonder mot ett jämförelseindex inklusive eller exklusive utdelning2008Independent thesis Basic level (degree of Bachelor), 15 points / 22,5 hpStudent thesis
    Abstract [sv]

    Denna uppsats tar upp en viktig aspekt vid granskning av fonder, nämligen vad fonder jämförs mot, om de jämförs mot ett index inklusive eller exklusive utdelning. Detta är ett viktigt område som bland annat har uppmärksammats i media. Det har förekommit att vissa fonder gav missvisande information då de inkluderar utdelning medan dess jämförelseindex exkluderar utdelning. Således är syftet med denna uppsats att undersöka hur omfattande fenomenet är bland storbankerna i Sverige. Samt om det finns ett samband mellan att fonder redovisar en bättre kursutveckling än dess index om denna exkluderar utdelning.

    Studien avser att granska aktiefonder hos storbankerna, Handelsbanken, SEB och Nordea. Totalt granskades 165 stycken. Undersökningen har grundats på kvantitativa metoder där sekundärdata i form av hel- och halvårsrapporter har granskats. Vid granskningen av fondrapporterna togs hänsyn enbart till diagrammen som visade på kursutvecklingen jämfört med dess index.

    De aktuella teorierna i denna uppsats belyser kommunikationen mellan sändaren och mottagaren. Processkolan är en modell som fokuserar på överföring av meddelanden, hur en sändare och mottagare kodar och avkodar information. Kommunikationen anses vara en process som kan effektiviseras genom olika kanaler och media. The Communication Process bygger vidare på samma teori men behandlar kommunikationen på en djupare nivå, där flera processer involveras i kommunikationen mellan sändare och mottagare. Slutligen belyser The Buying Decision Process ett köpbeteende hos konsumenterna, från det att de utvecklar ett köpbehov till ett efterköpsbeteende.

    Resultatet av undersökningen visar att de flesta fonder som inkluderar utdelning redovisas mot ett jämförelseindex som exkluderar utdelning. Detta medför en missvisande bild då fonden inte jämförs mot ett likartat index. Ett samband har även fastställts där fonderna i två av tre banker visar på en högre kursutveckling än dess jämförelseindex om indexet exkluderar utdelning

  • 283.
    Belge, Helin
    et al.
    Södertörn University College, School of Business Studies.
    Chamon, Brola
    Södertörn University College, School of Business Studies.
    Bankens färd till kunderna: En studie om bankernas strategier för att nå ut till bankkunder med brister i det svenska språket2006Independent thesis Advanced level (degree of Magister)Student thesis
    Abstract [en]

    The competition has increased with the establishment of the new banks and the credit institutes taking on the market, the big banks are no longer alone on the market.

    In speed with the increased range, have also the marketing and the recruit of new bank customers become more driven.

    Bank customers with lacks in the Swedish language, is a segment with potential which doesn’t get used by the banks and in turn of that the bank customers doesn’t get their needs satisfied.

    The purpose with this survey was to analyze if the four largest banks, Föreningssparbanken, Handelsbanken, Nordea and SEB had prepared strategies that were directed to bank customers with lacks in the Swedish language. In those cases the banks had strategies, respective measures were presented.

    Furthermore the bank customers with lacks in the Swedish language were studied if they experienced that the banks were using measures to satisfy their language needs in contact with the banks and presented the benefit of them.

    The information about the banks strategies was assembled through interviews with persons from each bank. The bank customers experience was assembled through a questionnaire survey.

    The result showed that the banks hade different strategies for reaching out to these customers, it was from showing understanding to multicultural offices. Half of the customers appreciated that the banks pressured themselves for them by being patient, explained the services and in some cases had staff that could several language. They had solutions on how language problem could be solved, for example by simplify the services, better understanding in all situations and hostesses who could take time to explain when there were needs for it.

  • 284.
    Belokurova, Darja
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Nordin, Susanne
    Södertörn University, School of Social Sciences, Business Studies.
    Nyckeltal som indikationer på earnings management: En studie om en ny modell för att upptäcka resultatmanipulering utifrån de finansiella rapporterna2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien Nyckeltal som indikationer på earnings management hade som syfte att ta fram ett verktyg som kan användas i de finansiella rapporterna för att upptäcka företag där en större sannolikhet för earnings management föreligger. Studien har sin utgångspunkt i en forskning utförd av Vladu, Amat och Cuzdriorean som publicerades år 2016. I studien appliceras det tillvägagångssätt och de tolv nyckeltal forskarna använde för att ta fram en modell som kan appliceras i den svenska kontexten. Nyckeltalen som används är framtagna för att fånga upp förvrängningar i de finansiella påståenden eller betingelser i företagets ekonomiska miljö som kan skapa incitament och öka sannolikheten för EM. I en komparativ två-fallstudie utvidgas förhållandeanalysen med statistiska tekniker som testar nyckeltalens diskriminanteffekt, relevans och bidrag samt förmåga att urskilja företag från två olika grupper. Grupperna av företag är följande: företag som är utpekade för att ha använt EM och företag som är kända för att följa god redovisning. Resultatet visade att de nyckeltal som bäst urskiljer företag som ansågs ha använt EM är: SG (ökad nettoomsättning) och CFO1 (index på kassaflöde från den löpande verksamheten), när företagen som analyseras består av både varu- och tjänsteproducerande företag. Det innebär att en ökad sannolikhet för EM förelåg vid en försämrad försäljning och ett kassaflöde som avtog mer än årets resultat. När enbart varuproducerandeföretag ingick i urvalet visades även LI1 (index av hävstångseffekten) som ett användbart nyckeltal. Det innebär att sannolikheten för EM ökade ytterligare vid en ökad skuldsättning. Studien har tagit fram två modeller som har lyckats utpeka 88,6 % respektive 100 % av företagen som varit anklagade för att ha manipulerat sin redovisning. Däremot kan modellerna anses vara beroende av studiens urval och därav kan brister förekomma i anledning av huruvida modellen skall kunna fungera som ett självständigt verktyg på svenska företag.

  • 285.
    Benedetti, Frida
    et al.
    Södertörn University College, School of Communication, Technology and Design.
    Lidström, Kristina
    Södertörn University College, School of Communication, Technology and Design.
    Borta bra eller hemma bäst?: Ålderns påverkan på platsuppfattningen mellan Alperna och Svenska fjällen2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    We travel more to day than we have ever done before and there is an abundance of destinations to choose from. All -destinations have vantages and disadvantages and the things that are favourable for one traveller can be the opposite for another. So the questions are, why do we have different opinions about the same destination and what is it that makes us choose one destination before another?

    The purpose with this thesis is to investigate if the demographic factor age has an influence on the Swedish traveller’s opinion about winter destinations. The thesis also investigates if there is a link between the traveller’s demography and their opinion of a destination. As an example the authors decide to make a comparison between the Alps and the Swedish mountains

    The thesis is built on two primary source, a questionnaire study and interviews. The secondary source is literature and scientific articles concerning tourism, geography and marketing. It is also based on the homepages of Skistar and the ski lift organization.

    The result shows that there is a deferens in the opinions between the Alps and the Swedish mountains, due to the demographic factor age. People have different needs because of their demographics. Income and children can have an influence on their opinions and priorities. It doesn’t mean that you have children or a high wage just because you are in a certain age. But age, income and family can place people in different social-classes, where they share the same opinions and values about a destination.

  • 286.
    Benedicks, Anne
    et al.
    Södertörn University College, School of Business Studies.
    Öberg, Veronica
    Södertörn University College, School of Business Studies.
    Värderarens val av metod: Påverkansfaktorer vid företagsvärdering2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Title: The appraiser’s choice of valuation method – factors that influences the choice of company valuation methods

    Seminar date: 04/06/07

    Course: Master thesis in Business Administration, 10 Swedish credits.

    Authors: Anne Benedicks and Veronica Öberg

    Advisor: Eron Oxing

    Profession of category: Financial analysts, auditors and company lawyers.

    Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.

    The Main Issue: What is of decisive importance when choosing a special company valuation method?

    Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.

    Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.

    Theoretical: The theoretical frame of reference is based upon the paper’s dependent variable, i.e. the role of the appraiser. The appraiser is dependent of following undependent variables: comparative valuation of company, situations of valuation, relevant information, the processes of valuation, the methods of valuation and common custom valuation.

    Empiricism: Material from the interviews and the questionnaire survey shows how the professional category respectively acts when they valuate a company and why and which valuation method is used. According to the interviews the financial analysts often uses comparative evaluation, the auditor uses the cash flow analysis while the lawyer chooses the net asset value method.

    Conclusion: The result of this paper considerable agrees to earlier research within the field. The main underlying factor for the appraiser to choose a certain evaluation method is simply depending on the actual situation. Example of other determining factors is customer relations, access to relevant information and which type of business under evaluation.

  • 287.
    Bengtsson, Hjalmar
    et al.
    Södertörn University College, School of Business Studies.
    Johansson, Gustav
    Södertörn University College, School of Business Studies.
    Är Big bath en, av aktiemarknaden, accepterad redovisningspraxis?2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind.

     

  • 288.
    Bengtsson, Sandra
    et al.
    Södertörn University College, School of Business Studies.
    Lindbäck, Rebecca
    Södertörn University College, School of Business Studies.
    Bostadsrättssäljarnas kriterier vid val av fastighetsmäklare2007Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Every year a number of tenant-owner flat deals are concluded and the availability of real estate agents on the market is today very widespread. It has become increasingly difficult for estate agents to distinguish themselves in a way that makes the estate agent the customer’s choice. Estate agents must have a good understanding of what is important to the customer. An apartment deal is, for most people, an important event in their life. Which is the key factor for a customer in choosing a particular estate agent?

    The purpose: The main purpose of this study is to examine which criteria customers consider to be important when they choose real estate agents to sell their apartments. Which criteria affect their choice and which criterion is considered to be the determining factor?

    As part of the purpose we will also examine how the real estate agents distinguish themselves and which factors are used to get the customers to choose them. Are these factors the same factors which guide customers to finally choose a particular real estate agent?

    Method: The method that we have chosen to serve our purpose in the best possible way is, partly, by interviews with real estate agents and, partly, by surveys among customers of the companies. The estate agents we have interviewed are Svensk Fastighetsförmedling and Svenska Mäklarhuset. In order to collect information we have also chosen to use several kinds of sources such as the Internet and various kinds of literature.

    Conclusion: We came to the conclusion that the criterion that appeared to be the most important for both estate agent companies, was that the apartment was advertised on the Internet. Just as important for the clients of Svensk Fastighetsförmedling was that the real estate agents appear to be reliable and serious. This criterion took second place with clients of Svenska Mäklarhuset. What appeared to be the decisive factor among the clients for their choice of a real estate agent was the personal chemistry between the client and the real estate agent’s broker. It seems that both companies, among other things, have chosen the “softer values” to communicate and market themselves.

  • 289.
    Bentayeb, Nassim
    et al.
    Södertörn University, School of Business Studies.
    Millqvist, Johanna
    Södertörn University, School of Business Studies.
    Tre Svenska bankers landsfonder med avseende på riskjusterad avkastning2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.

    Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.

    Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund. And can see that there is a positive relationship between risk and return in both periods. The results are contrary to the efficient market hypothesis in the weak form, and thus can benefit from historical values in risk-adjusted returns for future investments.

  • 290.
    Berda, Vindar
    et al.
    Södertörn University, School of Social Sciences.
    Saidzei, Omar
    Södertörn University, School of Social Sciences.
    Finansiering av nystartade företag: En kvalitativ fallstudie om finansieringslösningar för entreprenörer utan erfarenhet som sträcker sig längre än tre år inom entreprenörskap och restaurangbranschen2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This is a qualitative case study that aims to examine the small entrepreneur’s choice of financing solutions and their thoughts on various forms of financing. The authors have chosen to specifically examine entrepreneurs who do not have experience that stretches more than three years in entrepreneurship and the restaurant business. The study used three different companies in the restaurant business in Stockholm and semi-structured interviews were conducted with all owners of the company, corresponding to a total of six respondents. The study's findings show the relationship of entrepreneurs who believe that the experience of the industry and entrepreneurship is valuable also are more prone to giving away some ownership in exchange for a certain expertise and funding.

  • 291.
    Berg, Conny
    Södertörn University, School of Social Sciences.
    Smaken av en god recension: En studie i hur konsumenters smakupplevelsepåverkas av experters utlåtande2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The subject of Consumer Information Processing (CIP) addresses how we as consumersgets affected by the present amount of information that constantly surrounds us in adecision situation. This subject has long been in the center of focus for research withinthe field of marketing because the high level of interest from a company viewpoint.Earlier research claims that a process occours when surrounding information reaches theconsumer, involving both the surrounding information but also the consumer´s ownprevious knowledge and experiences (bottom-up and top-down processing). Studieshave shown that added information can actually have direct affect on how our senseswork and therefore also affect how we perceive a product.This paper studied the affect of different types of added information on consumer'sperceived taste of wine. A total of twelve participants were studied in an experimentconstisting of three steps. Different ratings of the wines were presented to theparticipants prior to judging. The result of the study showed that women were affectedby negativ type of added information at a higher rate, whilst men were more affected bypositive added information.

  • 292.
    Berg, John
    et al.
    Södertörn University College, School of Business Studies.
    Harada, Åsa
    Södertörn University College, School of Business Studies.
    Varumärkesstrategier: Identitet = Image = Starkt Varumärke?2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
  • 293.
    Berg Niemelä, Anton
    Södertörn University, School of Social Sciences.
    Invävdhet, medlemskap och aktivering: En teoriutveckling av Carnegieskolan och en studie om hur invävdhet i metaorganisationer inverkar på regeringskansliets beslutsfattande2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to further develop the organizational theory of the Carnegie school by contributing a theorization of how organizations handle being embedded in meta-organizations when making decisions and acting. To meet this purpose, the thesis focuses on integrating the theory of the Carnegie school with Ahrne & Brunssons theory of meta-organizations to develop a theory of membership in metaorganizations as a certain type of embeddedness and describe how organizations relate to their membership in decision-making and action. The empirical part of the thesis consists of a comparative cross-case study concerning how the government offices of Sweden responded to becoming members in the Schengen Area and the UN:s Agenda 2030 for sustainable development. The thesis’ results shows that the government offices responded to their embeddedness by activating and directing certain parts of its organization towards the meta-organization in order to handle the demands and expectations the membership entailed. The results further show that the embeddedness has affected the government offices’ structures for decision-making as the organization has integrated elements from the meta-organization into its own decision-structures to facilitate decision-making and handling conflicts. The thesis also show how membership in a meta-organization is used as an external point of reference for the organization’s operations in an intendedly rational way. The thesis thereby contributes to organizational theory with the concept of activation from a within-organizational perspective, a description of how membership in meta-organizations affect decision-making and action within the government offices, as well as foundations for a further theoretical understanding of the role membership is assigned within a member-organization and why organizations actively choose to embed their decision-structures in their environment.

  • 294.
    Bergendal, Erik
    et al.
    Södertörn University, School of Social Sciences.
    Olofsson, Carl-Oscar
    Södertörn University, School of Social Sciences.
    Börsintroduktioner 2000-2014: Avkastningen på Nasdaq OMX Stockholm2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    "Initial public offering" (IPO) means that a company's shares are made available for the first time in an official stock exchange. This study examines 61 IPOs completed on Nasdaq OMX Stockholm between the years 2000-2014. When a company is publicly traded for the first time, there could be a problem with the valuation and pricing of the shares. It’s im-portant that the information is reliable at launch since investors use this as a basis for valua-tion of the shares. A phenomenon that occurred in connection with IPOs is underpricing, meaning that companies share prices rise during the first day of trading

    The purpose of this paper is to study the return of IPOs conducted on Nasdaq OMX Stock-holm. Initially the study put emphasis on the first day of trading, to investigate the preva-lence of over- or underpricing. This is to evaluate if the companies estimated value at launch was well balanced and consistent with the markets valuation. Furthermore, the study will examine the variation and correlation in long term returns. Historical stock prices for companies were obtained from Thomson Reuters Datastream to conduct a comprehensive survey on the population. The stock prices used were adjusted stock prices, meaning that prices were adjusted for, among other things, splits, dividends and share issues in order to be comparable over time. To study the stock prices over time a quantitative approach was applied to enable statistical analysis and generalizations based on the studied companies. The study intends, through repeated cross-sectional data, to examine the variation in the average yield.

    The study showed that 39 of 61 companies were undervalued according to the market since they traded above their issue price when the stock market closed after the first day of trad-ing. The average underpricing of the sample was 5.98%. The result of the study also show that the timing of IPOs are of importance as well as the economic cycle impact on returns in both the short and long term.

  • 295.
    Bergensand, Camilla
    et al.
    Södertörn University, School of Business Studies.
    Strandh, Anna
    Södertörn University, School of Business Studies.
    Intellektuellt kapital - en trend?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to analyze the development of the intellectual capital in knowledge-based company’s annual reports and explore which factors and circumstances that can affect this development. In order to see how the demand is for information about intellectual capital in annual reports, its role in acquisitions and valuation of companies is examined.

    Method: This study is based on a qualitative method with a deductive approach. The empirical data has been gathered through interviews with two researchers, one auditor and two managers for valuation and acquisition. There have also been examinations of five knowledge-based company’s annual reports.

    Conclusions: The view of intellectual capital has developed to some extent since corporations are increasingly recognizing the importance of maintaining and developing its human capital. For the intellectual capital to be viewed in a clearer way in the financial reports it is required that in the future higher instances give companies the adequate advice in how to do so. 

  • 296.
    Bergensand, Erica
    et al.
    Södertörn University, School of Business Studies.
    Svahn, Niklas
    Södertörn University, School of Business Studies.
    En jämförelsestudie av AP-fonderna och bankernas Sverigefonder 2003-20102012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: In 1999 the Swedish pension system was reformed with an aim to create a stable and high return on pension assets. First, Second, Third and Fourth general pension funds, hereby referred to as AP1-AP4, had an important part in the reform. AP1-AP4, also called the buffer funds, was assigned to secure long-term, big parts of the pension capital. The funds objective is by law, to manage the fund's assets in a manner that provides maximum benefit for the state pension. The funds will also invest pension assets with an overall low level of risk while achieving a sustainable high return.

    Aim: The purpose of this study is to investigate whether the First-Fourth AP-Funds is meeting its objectives regarding risk and return according to Swedish law. The aim is also to see how AP1-AP4 risk-adjusted returns compare to the four Sweden funds risk-adjusted returns according to modern portfolio theory.

    Theory: Morningstar Rating, Treynor ratio, Sharpe ratio, Jensen's Alpha, Standard Deviation, Beta.

    Conclusion: The risk-adjusted performance measures used in this study shows that there are clear differences between the two fund groups, where the AP-funds performed worse than the Sweden funds in every measurement. The study shows that the pension funds do not reach their goals over the five-year period, in four of the five time intervals listed in the study. In summary, the study shows that pension funds have a lower risk-adjusted return than the four bank Sweden funds and that the pension funds have not achieved their goals.

  • 297.
    Berggren, Josefin
    et al.
    Södertörn University College, School of Business Studies.
    Lundgren, Isa
    Södertörn University College, School of Business Studies.
    Kulturföretagandets inneboende paradox: En studie av fusionen mellan konstnärligt skapande och företagandets förpliktelser2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Problem: Vilka faktorer är avgörande för kulturföretagarens förutsättningar att förena det konstnärliga skapandet med överlevnad som företagare?

    Syfte: Det övergripandet syftet med denna uppsats är att analyser och utvärdera kulturföretagares marknadsstrategier med avseende på deras förutsättningar att förena konstnärligt skapande med överlevnad. Studiens underliggande syfte består i att analysera och utvärdera kulturspecifika starthus och deras inverkan på kulturföretagares marknadsstrategier.

    Metod: Studien utgår från en hermeneutisk, kvalitativ och deduktiv forskningsansats. Studien använder sig av metodtriangulering och empiri samlas in med hjälp av surveyundersökning med semistrukturerade intervjuer. Intervjuerna har hållits med sex stycken kulturföretagare, där hälften startats upp via kulturspecifika starthus och hälften startats upp på egen hand.

    Teorier: Studien använder sig av följande teorier; involveringsteorin, Värdekedja/Värdestjärna samt Industriella nätverk. Dessa förenas i en teoretisk syntes där transaktionsmarknadsförings- och relationsmarknadsföringsperspektiven ställs emot varandra.

    Empiri: Empirin består enbart av primärdata, där majoriteten förvärvats via intervjuer med de sex kulturföretagarna. Resterande data har erhållits under studiens förstudie, och har främst använts som förförståelse.

    Slutsats: Studiens resultat tyder på att kulturföretagare har bäst förutsättningar att förena det konstnärliga skapandet med långsiktig överlevnad genom att bedriva samarbeten i nätverksform. Anledningen till detta är att kulturföretagare upplever att det konstnärliga skapandet inte kan upprätthållas om de inte till största del får ägna sig åt den konstnärliga processen. Nätverkssamarbeten möjliggör detta då de utgör en, i kulturföretagarens ögon, skyddande vägg mellan de själva och slutkonsumentens åsikter och önskemål. Studiens resultat kan även tolkas som att det finns ett ökat behov av agenter och producenter inom kulturnäringen.

  • 298.
    Berggren-Lagercrantz, Leslie
    et al.
    Södertörn University, School of Social Sciences.
    Lundberg, Victor
    Södertörn University, School of Social Sciences.
    Hur hanterar man personalpolitik i en bransch som är både konjunkturkänslig och organiseras i projektform?: En intervjustudie om HRM i svenska byggföretag under en nedgångsfas på bostadsmarknaden2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    HRM eller Human Resource Management är det moderna begreppet för personalpolitik. Att hantera personal är en svår uppgift, i synnerhet under ekonomiska nedgångsfaser.

    Studiens primära syfte är att få en djupare förståelse för hur fem svenska byggföretag arbetar med sin HRM. Det sekundära syftet är att utreda vilka personalpolitiska förändringar som dessa byggföretag har genomfört och/eller planerar att genomföra under den pågående nedgångsfasen på bostadsmarknaden.

    Studien har baserats på semistrukturerade intervjuer med sammanlagt fem HR-chefer på Skanska AB, PEAB Bostad AB, JM AB, JM Entreprenad AB och HSB Bostad AB. Intervjufrågor som ställts har avgränsats till rekrytering och urval, personalutbildning och individuell kompetensutveckling, hanterandet av disciplin och klagomål samt hanterandet av belöningar. Det erhållna resultatet har analyserats med hjälp av en induktiv forskningsmetod.

    Byggföretagen har flera gemensamma drag. Vid rekrytering och urval väljer samtliga bolag extern rekrytering. Vid personalutbildning så koncentrerar sig samtliga bolag på både interna och externa utbildningar, förutom JM Entreprenad AB som numera enbart fokuserar på interna utbildningar. Att medarbetaren blir sedd samt att den får regelbunden feedback är viktigt enligt HR-cheferna och samtliga bolag, förutom HSB Bostad AB, använder sig av ett individuellt bonussystem. Under den pågående nedgångsfasen så har samtliga byggföretag, förutom Skanska AB, varit tvungna att antingen frysa rekryteringen eller reducera antalet medarbetare; detta i syfte att förbli konkurrenskraftiga. Enligt HR-cheferna så kommer byggföretagen bland annat att lägga mer fokus på att vidareutveckla försäljningskompetensen hos den nuvarande personalen. En av orsakerna till Skanska AB:s framgång kan vara att medarbetarna äger en stor del av Skanska Koncernen; detta motiverar dem att stanna kvar samt att arbeta hårdare.

  • 299.
    Bergh, Linda
    et al.
    Södertörn University, School of Social Sciences.
    Söderström, Sara
    Södertörn University, School of Social Sciences.
    “Man ger ju inte pengar till någon för att vara snäll.”: En kvalitativ studie om företag ser effekter av sin sponsring till idrottsorganisationer2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sport has a unique ability to convey different values. With a set of values that convey joy and fellowship, democracy and participation, the right to be with, and fair play, it is no wonder that the sport now has a major impact on society. Sports organizations has become an attractive platform for companies to establish their marketing strategies. This is accomplished through sponsorship. Sponsorship as a marketing strategy has increased tremendously in the past two decades compared to traditional marketing. Being seen through sponsorships has become a part of many companies marketing strategy. Sponsorship can be applied when companies, for example, wants to strengthen their operations and reach out to their target customer. However, it has been difficult to measure if the companies that sponsor sees impact of their sponsorship. What makes businesses out of the invested capital to a sports organization?

  • 300.
    Bergliden, Cecilia
    et al.
    Södertörn University College, School of Business Studies.
    Lindvall, Vendela
    Södertörn University College, School of Business Studies.
    Avsättningar till pensioner: En studie om IAS 19 och konsekvenserna av dess implementering2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies’ pension liabilities and equity.

    Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.

    Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.

    Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.

    Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren’t as great as feared. The introduction gave positive effects, such as an increased control of the pension liabilities. Because of this, there is a positive attitude towards IAS among the accounting profession. However, problems connected with the introduction have occurred, such as complicated procedures and “teething troubles”, but the advantages and disadvantages make up for the other.

    The companies’ right of self-determination when it comes to actuarial assumptions seems to cause problems with for example the transparency. Therefore it is recommended that the companies should have to justify their choice of assumptions. It is also recommended that there should be more specified criteria of which assumptions that should be included in the annual report.

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