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Value creation and earnings management in acquisitions: Evidence from Scandinavian Biopharmaceutical industry

This paper aims to examine the value creation and earnings management from acquisitions in Scandinavian biopharmaceutical industry from 1999 to 2008. In our study we do not find any evidence that acquirers in general make any abnormal return in the 3 and 11 days around the announcement date. However, when splitting the result according to their size we do find statistical proof that large firms wi

Time-Varying Beta of Scandinavian Industries: The Crisis Experience

Given the influence of the crisis on worldwide financial markets, the aim of this work is to empirically study the effects of the current financial crisis on the time-varying beta of industries in the Scandinavian region. The paper will consider such countries as Norway, Denmark, Finland and Sweden. Gathering data for 14 Scandinavian industries during the 10 year period. Then, quantitative tools s

Branding Business Schools: Introducing "Students Decision Journey" as a Guidance Model

Thesis Purpose: This thesis aims to study how a business school’s brand is built in the mind of prospective students and examine the role of internet communication plays in the brand building process. Methodology: Qualitative research method is mainly used in the thesis, several focus group interviews and individual interviews have been done with master students and administration officials to col

Recruitment as a Part of the Dialogue - An Exploration of Different Experiences and Views of Social Media in the Recruitment Process

“Recruitment as a Part of the Dialogue – an Exploration of Different Experiences and Views of Social Media in the Recruitment Process”. The thesis you’re about to read is based on the new possibilities of communication that social media can enable in the recruitment process. The aim of the study has been to explore the relatively unexplored area of social media connected to HR. Theories used conce

Det balanserade styrkortet i offentlig verksamhet – en fallstudie i Helsingborgs kommun

Examensarbetets titel: Det balanserade styrkortet i offentlig verksamhet – en fallstudie i Helsingborgs kommun Seminariedatum: 2010-06-03 Ämne/kurs: FEKP01, examensarbete magisternivå, redovisning/ekonomistyrning, 15 ECTS. Författare: Håkan Jönsson, Ulrike Mallach Handledare: Per Magnus Andersson, Olof Arwidi Fem nyckelord: balanserat styrkort, Helsingborgs kommun, ekonomistyrning, kommunal verksa

Assuring financial statements filed in XBRL – A new technology’s effect on the assurance process

XBRL is an XML based, meta-tagged financial reporting language, which is anticipated to become one single standard for electronic filing of financial statements. Numerous studies have identified errors and inconsistencies in XBRL filings. Error-laden XBRL documents are a serious concern for many stakeholders. Many questions have been raised regarding the potential assurance of XBRL filings. These

Hybrid bureaucracies? Control and autonomy in small consultancy firms

This research proposal outlines a plan for a 4 year multiple case study on the degree of bureaucracy and the type of control and autonomy in small partnership-based consultancy firms. These areas are particular interesting in relation to discussions of bureaucratic hybrids - most notably those of soft- and post-bureaucracies - where a literature review shows that there are empirical and theoretica

How to Estimate the Economic Value of Health Care Intervention: A Methodological Study and an Illustrative Empirical Application on Diabetes

Health plays a vital role in every human’s life; and the centre for the maintaining and retaining our health lies in the health care. Thanks to innovations in health care technology and innovations of new drugs the health care is constantly improving, which contributes to improved survival probability and improved quality of life. However, this development in health care comes at a high price, sin

En jämförande analys av de svenska och danska dokumentationskraven vid internprissättning

Sverige införde den 1 januari 2007 dokumentationskrav av multinationella företags internprissättning. Internprissättningsproblematiken hade uppmärksammats internationellt och många stater hade redan infört dokumentationskrav i sina lagstiftningar. Danmark hade nio år tidigare infört krav om dokumentation. Denna uppsats kommer således behandla de svenska och danska dokumentationskraven. Syftet är aOn January 1, 2007 Sweden introduced documentation requirements of multinational companies’ transfer pricing. The issues with transfer pricing had attracted international attention and many states had already introduced transfer pricing documentation in their legislation. Denmark had earlier imposed requirements on such documentation. This essay will therefore deal with the Swedish and Danish tran

The Impact of Remittances on Labor Supply: The Case of Jordan

One aspect of how migration can affect countries’ economies is through the labor income sent from the emigrant back to the source country. These are called remittances and constitute an important income post for Jordan, the country which is the subject of this study. This study aims to investigate how the received remittances are affecting the recipient households’ labor supply by applying the neo

Omhändertaganden av romska barn – en studie om minoritetsstatus i LVU-ärenden

Denna uppsats behandlar frågeställningar rörande romska barn, dvs. barn med minoritetsstatus i LVU-ärenden (lagen om vård av unga). Uppsatsens syfte är att studera hur rättsväsendet hanterar LVU-ärenden som berör romska barn och att undersöka om rättsväsendet vidtar speciella åtgärder för att garantera de romska barnen sina minoritetsrättigheter. Uppsatsens har även två delysften, att kortfattat bThis essay deals with issues concerning the Romani children, i.e. children with minority status in LVU cases (the law on the care of youth). The essays main purpose is to study how the legal system handles LVU cases involving Romani children and to investigate if the judiciary is taking special measures to ensure the Romani children their minority rights. The essay also aims to briefly describe th

Att klara det omöjliga: sju personer berättar om sin kris i samband med förlusten av en nära anhörig i en bussolycka

Syftet med uppsatsen var att genom några personers berättelser ta reda på hur det kan vara att gå igenom en svår kris. Dessa sju personer förlorade sina barn, sitt syskon respektive sin nära vän i en minibussolycka utanför Karlskoga 1999. Personerna intervjuades 12 år efter olyckan med semistrukturerade intervjuer. Intervjuerna analyserades med hjälp av IPA (Interpretative Phenomenological Analysi

En lokalklimatisk temperaturstudie på Kungsmarken, öster om Lund

The influence of a small valley on the air temperature has been studied in the Kungsmarken nature reserve, five km east of Lund. The development of cold air during clear, calm nights has been the main topic and the survey is a part of a project at the Department of Physical Geography, University of Lund, concerning the construction of a computerbased model to determine the development of cold air